Tamara Severi Consult: 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.
What changed
Tamara Severi Consult
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€316,532
2024 · €105,148+€211,384
Equity
€1.5m
2024 · €1.5m+€84,532
Cash
€6,027
2024 · €5,721+€307
Balance sheet total
€2.8m
2024 · €2.7m+€68,352
Largest movements
Assets
- Receivables within one year +€86,814
up €86,814 (+9.8%), from €888,097 to €974,911
of which Trade receivables: +€291,949
Equity and liabilities
- Profit (loss) carried forward +€284,957
up €284,957 (+135%), from €211,798 to €496,755
- Reserves -€200,425
down €200,425 (-16.3%), from €1.2m to €1.0m
of which Distributable reserves: -€230,140
- Debts after one year -€76,614
down €76,614 (-7.5%), from €1.0m to €944,260
- Other debts +€66,572
up €66,572, from €0 to €66,572
- Tax, wage and social debts +€65,378
up €65,378 (+121%), from €54,079 to €119,457
Income statement
- Gross operating margin +€321,578
up €321,578 (+149%), from €216,045 to €537,623
- Taxes +€82,696
up €82,696 (+143%), from €57,689 to €140,385
- Depreciation +€30,572
up €30,572 (+75.3%), from €40,574 to €71,146
- Financial charges -€5,503
down €5,503 (-20.1%), from €27,336 to €21,833
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.
Result 2024
€105,148
Gross operating margin
+€321,578
Depreciation
-€30,572
Other operating charges
-€1,070
Financial income
-€1,360
Financial charges
+€5,503
Taxes
-€82,696
Result 2025
€316,532
raises the resultlowers the result
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.
From operations
+€436,607
Investment
-€54,672
Financing
-€381,628
Cash 2024
€5,721
From operations (derived)
+€436,607
Net result for the year
+€316,532
Depreciation
+€71,146
Receivables within one year
-€86,814
Deferred charges and accrued income
+€2,295
Trade debts
+€2,743
Tax, wage and social debts
+€65,378
Other debts
+€66,572
Accrued charges and deferred income
-€1,245
Investment (derived)
-€54,672
Investment in fixed assets (net)
-€54,672
Financing
-€381,628
Debts after one year
-€76,614
Current portion of long-term debt
-€33,015
Short-term financial debts
-€40,000
Contributions, distributions and other
-€232,000
Cash 2025
€6,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,742,704 | €2,811,055 | +€68,352 | +2.5% |
| Fixed assets | 21/28 | €1,481,349 | €1,464,875 | -€16,474 | -1.1% |
| Tangible fixed assets | 22/27 | €1,403,849 | €1,387,375 | -€16,474 | -1.2% |
| Land and buildings | 22 | €1,336,078 | €1,277,595 | -€58,483 | -4.4% |
| Plant, machinery and equipment | 23 | €2,833 | €2,042 | -€792 | -27.9% |
| Furniture and vehicles | 24 | €42,778 | €48,378 | +€5,601 | +13.1% |
| Other tangible fixed assets | 26 | €22,160 | €59,360 | +€37,199 | +168% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €77,500 | €77,500 | = | 0.0% |
| Current assets | 29/58 | €1,261,355 | €1,346,181 | +€84,826 | +6.7% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €888,097 | €974,911 | +€86,814 | +9.8% |
| Trade receivables | 40 | €358,710 | €650,659 | +€291,949 | +81.4% |
| Other amounts receivable | 41 | €529,387 | €324,252 | -€205,135 | -38.7% |
| Current investments | 50/53 | €360,543 | €360,543 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,721 | €6,027 | +€307 | +5.4% |
| Deferred charges and accrued income | 490/1 | €4,994 | €2,699 | -€2,295 | -46.0% |
| Total equity and liabilities | 10/49 | €2,742,704 | €2,811,055 | +€68,352 | +2.5% |
| Equity | 10/15 | €1,460,258 | €1,544,790 | +€84,532 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,229,860 | €1,029,435 | -€200,425 | -16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | - | €31,575 | +€31,575 | |
| Distributable reserves | 133 | €1,228,000 | €997,860 | -€230,140 | -18.7% |
| Profit (loss) carried forward | 14 | €211,798 | €496,755 | +€284,957 | +135% |
| Amounts payable | 17/49 | €1,282,445 | €1,266,265 | -€16,180 | -1.3% |
| Amounts payable after more than one year | 17 | €1,020,873 | €944,260 | -€76,614 | -7.5% |
| Financial debts | 170/4 | €1,020,873 | €944,260 | -€76,614 | -7.5% |
| Amounts payable within one year | 42/48 | €259,427 | €321,105 | +€61,678 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €129,628 | €96,614 | -€33,015 | -25.5% |
| Financial debts | 43 | €40,000 | €0 | -€40,000 | -100% |
| Credit institutions | 430/8 | €40,000 | €0 | -€40,000 | -100% |
| Trade debts | 44 | €35,720 | €38,463 | +€2,743 | +7.7% |
| Suppliers | 440/4 | €35,720 | €38,463 | +€2,743 | +7.7% |
| Taxes, remuneration and social security | 45 | €54,079 | €119,457 | +€65,378 | +121% |
| Taxes | 450/3 | €54,079 | €119,457 | +€65,378 | +121% |
| Other amounts payable | 47/48 | €0 | €66,572 | +€66,572 | |
| Accrued charges and deferred income | 492/3 | €2,145 | €900 | -€1,245 | -58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,574 | €71,146 | +€30,572 | +75.3% |
| Other operating charges | 640/8 | €5,077 | €6,147 | +€1,070 | +21.1% |
| Gross operating margin | 9900 | €216,045 | €537,623 | +€321,578 | +149% |
| Operating profit (loss) | 9901 | €170,394 | €460,330 | +€289,936 | +170% |
| Financial income | 75/76B | €19,779 | €18,419 | -€1,360 | -6.9% |
| Recurring financial income | 75 | €19,779 | €18,419 | -€1,360 | -6.9% |
| Financial charges | 65/66B | €27,336 | €21,833 | -€5,503 | -20.1% |
| Recurring financial charges | 65 | €27,336 | €21,833 | -€5,503 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €162,837 | €456,916 | +€294,080 | +181% |
| Income taxes | 67/77 | €57,689 | €140,385 | +€82,696 | +143% |
| Profit (loss) for the period | 9904 | €105,148 | €316,532 | +€211,384 | +201% |
| Transfer to tax-exempt reserves | 689 | - | €31,575 | +€31,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,148 | €284,957 | +€179,809 | +171% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.