B-SENS MANAGEMENT: what changed
B-SENS MANAGEMENT
Largest movements
- Receivables within one year +€25,088
up €25,088 (+7,835%), from €320 to €25,408
- Cash -€10,032
down €10,032 (-42.9%), from €23,393 to €13,361
mainly Receivables within one year (-€25,088) and Other debts (-€9,211)
- Deferred charges and accrued income -€3,072
down €3,072 (-40.1%), from €7,651 to €4,580
- Tangible fixed assets -€1,902
down €1,902 (-13.1%), from €14,517 to €12,614
of which Furniture and vehicles: -€1,689
- Profit (loss) carried forward +€21,046
up €21,046, from -€21,046 to €0
- Other debts -€9,211
down €9,211 (-79.0%), from €11,659 to €2,448
- Trade debts -€3,420
down €3,420 (-56.4%), from €6,067 to €2,648
- Tax, wage and social debts +€2,053
up €2,053 (+15.2%), from €13,499 to €15,552
- Debts after one year -€1,381
down €1,381 (-74.3%), from €1,859 to €477
- Gross operating margin +€27,654
up €27,654 (+277%), from €9,969 to €37,623
- Taxes +€6,246
up €6,246 (+160%), from €3,915 to €10,162
- Depreciation -€1,116
down €1,116 (-27.5%), from €4,059 to €2,943
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,880 | €55,963 | +€10,082 | +22.0% |
| Fixed assets | 21/28 | €14,517 | €12,614 | -€1,902 | -13.1% |
| Tangible fixed assets | 22/27 | €14,517 | €12,614 | -€1,902 | -13.1% |
| Land and buildings | 22 | €40 | €0 | -€40 | -100% |
| Furniture and vehicles | 24 | €8,591 | €6,902 | -€1,689 | -19.7% |
| Other tangible fixed assets | 26 | €5,885 | €5,712 | -€173 | -2.9% |
| Current assets | 29/58 | €31,364 | €43,348 | +€11,985 | +38.2% |
| Amounts receivable within one year | 40/41 | €320 | €25,408 | +€25,088 | +7,835% |
| Trade receivables | 40 | €320 | €25,408 | +€25,088 | +7,835% |
| Cash at bank and in hand | 54/58 | €23,393 | €13,361 | -€10,032 | -42.9% |
| Deferred charges and accrued income | 490/1 | €7,651 | €4,580 | -€3,072 | -40.1% |
| Total equity and liabilities | 10/49 | €45,880 | €55,963 | +€10,082 | +22.0% |
| Equity | 10/15 | €11,488 | €33,456 | +€21,968 | +191% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,334 | €27,256 | +€922 | +3.5% |
| Distributable reserves | 133 | €26,334 | €27,256 | +€922 | +3.5% |
| Profit (loss) carried forward | 14 | -€21,046 | €0 | +€21,046 | |
| Amounts payable | 17/49 | €34,393 | €22,507 | -€11,886 | -34.6% |
| Amounts payable after more than one year | 17 | €1,859 | €477 | -€1,381 | -74.3% |
| Financial debts | 170/4 | €1,859 | €477 | -€1,381 | -74.3% |
| Amounts payable within one year | 42/48 | €32,534 | €22,029 | -€10,505 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €1,308 | €1,381 | +€73 | +5.6% |
| Trade debts | 44 | €6,067 | €2,648 | -€3,420 | -56.4% |
| Suppliers | 440/4 | €6,067 | €2,648 | -€3,420 | -56.4% |
| Taxes, remuneration and social security | 45 | €13,499 | €15,552 | +€2,053 | +15.2% |
| Taxes | 450/3 | €13,499 | €15,552 | +€2,053 | +15.2% |
| Other amounts payable | 47/48 | €11,659 | €2,448 | -€9,211 | -79.0% |
| Non-recurring operating income | 76A | - | €13,429 | +€13,429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,059 | €2,943 | -€1,116 | -27.5% |
| Other operating charges | 640/8 | €568 | €583 | +€15 | +2.6% |
| Gross operating margin | 9900 | €9,969 | €37,623 | +€27,654 | +277% |
| Operating profit (loss) | 9901 | €5,341 | €34,097 | +€28,755 | +538% |
| Financial income | 75/76B | €15 | €26 | +€11 | +77.7% |
| Recurring financial income | 75 | €15 | €26 | +€11 | +77.7% |
| Financial charges | 65/66B | €1,770 | €1,993 | +€223 | +12.6% |
| Recurring financial charges | 65 | €1,770 | €1,993 | +€223 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €3,586 | €32,130 | +€28,544 | +796% |
| Income taxes | 67/77 | €3,915 | €10,162 | +€6,246 | +160% |
| Profit (loss) for the period | 9904 | -€329 | €21,968 | +€22,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€329 | €21,968 | +€22,298 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.