SEVIO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SEVIO
Largest movements
- Cash +€14,105
new in 2025: €14,105
mainly Net result for the year (+€19,335) and Tax, wage and social debts (+€8,020)
- Receivables within one year +€10,842
up €10,842 (+5302.8%), from €204 to €11,046
of which Trade receivables: +€9,680
- Tangible fixed assets +€815
new in 2025: €815
- Reserves +€13,624
new in 2025: €13,624
- Tax, wage and social debts +€8,020
new in 2025: €8,020
- Profit (loss) carried forward +€5,710
no longer reported in 2025 (was -€5,710)
- Contributions +€3,000
new in 2025: €3,000
- Other debts -€2,810
down €2,810 (-96.6%), from €2,910 to €100
- Gross operating margin +€30,280
up €30,280, from -€5,238 to €25,042
- Taxes +€4,300
new in 2025: €4,300
- Staff costs +€662
new in 2025: €662
- Depreciation +€407
new in 2025: €407
- Other operating charges -€352
down €352 (-74.6%), from €472 to €120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204 | €26,092 | +€25,887 | +12661.2% |
| Fixed assets | 21/28 | - | €815 | +€815 | |
| Tangible fixed assets | 22/27 | - | €815 | +€815 | |
| Plant, machinery and equipment | 23 | - | €815 | +€815 | |
| Current assets | 29/58 | €204 | €25,277 | +€25,072 | +12262.7% |
| Amounts receivable within one year | 40/41 | €204 | €11,046 | +€10,842 | +5302.8% |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €204 | €1,366 | +€1,162 | +568.3% |
| Cash at bank and in hand | 54/58 | - | €14,105 | +€14,105 | |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €204 | €26,092 | +€25,887 | +12661.2% |
| Equity | 10/15 | -€5,710 | €16,624 | +€22,335 | |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €13,624 | +€13,624 | |
| Distributable reserves | 133 | - | €13,624 | +€13,624 | |
| Profit (loss) carried forward | 14 | -€5,710 | - | +€5,710 | |
| Amounts payable | 17/49 | €5,915 | €9,467 | +€3,553 | +60.1% |
| Amounts payable within one year | 42/48 | €5,527 | €9,467 | +€3,940 | +71.3% |
| Trade debts | 44 | €2,617 | €1,347 | -€1,270 | -48.5% |
| Suppliers | 440/4 | €2,617 | €1,347 | -€1,270 | -48.5% |
| Taxes, remuneration and social security | 45 | - | €8,020 | +€8,020 | |
| Taxes | 450/3 | - | €8,020 | +€8,020 | |
| Other amounts payable | 47/48 | €2,910 | €100 | -€2,810 | -96.6% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | - | €662 | +€662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €407 | +€407 | |
| Other operating charges | 640/8 | €472 | €120 | -€352 | -74.6% |
| Gross operating margin | 9900 | -€5,238 | €25,042 | +€30,280 | |
| Operating profit (loss) | 9901 | -€5,710 | €23,852 | +€29,563 | |
| Financial charges | 65/66B | - | €218 | +€218 | |
| Recurring financial charges | 65 | - | €218 | +€218 | |
| Profit (loss) for the period before taxes | 9903 | -€5,710 | €23,635 | +€29,345 | |
| Income taxes | 67/77 | - | €4,300 | +€4,300 | |
| Profit (loss) for the period | 9904 | -€5,710 | €19,335 | +€25,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,710 | €19,335 | +€25,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.