SEYA CONSULTING: 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.
SEYA CONSULTING
Largest movements
- Cash +€49,578
up €49,578 (+21.4%), from €232,051 to €281,629
mainly Net result for the year (+€86,831) and Receivables within one year (+€47,734)
- Receivables within one year -€47,734
down €47,734 (-53.4%), from €89,453 to €41,719
of which Trade receivables: -€47,728
- Profit (loss) carried forward +€86,831
up €86,831 (+42.5%), from €204,290 to €291,121
- Trade debts -€67,464
no longer reported in 2025 (was €67,464)
- Tax, wage and social debts -€15,066
down €15,066 (-30.5%), from €49,375 to €34,308
of which Taxes: -€13,206
- Gross operating margin -€19,284
down €19,284 (-14.3%), from €134,583 to €115,299
- Taxes -€4,709
down €4,709 (-16.5%), from €28,622 to €23,913
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.
Derived cash bridge
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 | €323,129 | €327,429 | +€4,300 | +1.3% |
| Fixed assets | 21/28 | €1,625 | €4,081 | +€2,456 | +151% |
| Tangible fixed assets | 22/27 | €1,625 | €4,081 | +€2,456 | +151% |
| Furniture and vehicles | 24 | €1,625 | €4,081 | +€2,456 | +151% |
| Current assets | 29/58 | €321,504 | €323,348 | +€1,844 | +0.6% |
| Amounts receivable within one year | 40/41 | €89,453 | €41,719 | -€47,734 | -53.4% |
| Trade receivables | 40 | €89,442 | €41,714 | -€47,728 | -53.4% |
| Other amounts receivable | 41 | €11 | €5 | -€7 | -59.3% |
| Cash at bank and in hand | 54/58 | €232,051 | €281,629 | +€49,578 | +21.4% |
| Total equity and liabilities | 10/49 | €323,129 | €327,429 | +€4,300 | +1.3% |
| Equity | 10/15 | €206,290 | €293,121 | +€86,831 | +42.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €204,290 | €291,121 | +€86,831 | +42.5% |
| Amounts payable | 17/49 | €116,839 | €34,308 | -€82,530 | -70.6% |
| Amounts payable within one year | 42/48 | €116,839 | €34,308 | -€82,530 | -70.6% |
| Trade debts | 44 | €67,464 | - | -€67,464 | |
| Suppliers | 440/4 | €67,464 | - | -€67,464 | |
| Taxes, remuneration and social security | 45 | €49,375 | €34,308 | -€15,066 | -30.5% |
| Taxes | 450/3 | €47,515 | €34,308 | -€13,206 | -27.8% |
| Remuneration and social security | 454/9 | €1,860 | - | -€1,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €2,422 | +€945 | +64.0% |
| Other operating charges | 640/8 | €2,632 | €1,783 | -€849 | -32.2% |
| Gross operating margin | 9900 | €134,583 | €115,299 | -€19,284 | -14.3% |
| Operating profit (loss) | 9901 | €130,474 | €111,094 | -€19,380 | -14.9% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €161 | €369 | +€209 | +130% |
| Recurring financial charges | 65 | €161 | €369 | +€209 | +130% |
| Profit (loss) for the period before taxes | 9903 | €130,313 | €110,743 | -€19,570 | -15.0% |
| Income taxes | 67/77 | €28,622 | €23,913 | -€4,709 | -16.5% |
| Profit (loss) for the period | 9904 | €101,691 | €86,831 | -€14,861 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,691 | €86,831 | -€14,861 | -14.6% |
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 24 October 2026 via checked.be.