Ô & SENS: 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.
Ô & SENS
Largest movements
- Cash -€9,660
down €9,660 (-99.9%), from €9,671 to €11
mainly Tax, wage and social debts (-€5,960) and Stocks and contracts (-€3,654)
- Stocks and contracts +€3,654
up €3,654 (+12.2%), from €30,050 to €33,704
- Tangible fixed assets -€1,778
down €1,778 (-31.8%), from €5,595 to €3,817
- Tax, wage and social debts -€5,960
down €5,960 (-48.3%), from €12,339 to €6,379
of which Taxes: -€3,960
- Short-term financial debts +€1,794
new in 2025: €1,794
- Accrued charges and deferred income -€1,550
down €1,550 (-92.1%), from €1,682 to €132
- Debts after one year -€1,052
down €1,052 (-10.7%), from €9,816 to €8,765
- Trade debts -€838
down €838 (-36.7%), from €2,285 to €1,447
- Other operating charges +€8,585
up €8,585 (+519%), from €1,653 to €10,238
- Gross operating margin -€4,095
down €4,095 (-22.7%), from €18,068 to €13,973
- Taxes -€2,602
down €2,602 (-82.6%), from €3,150 to €547
- Financial charges +€423
up €423 (+96.4%), from €439 to €862
- Staff costs -€304
down €304 (-50.4%), from €603 to €299
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 | €66,172 | €58,801 | -€7,372 | -11.1% |
| Fixed assets | 21/28 | €5,595 | €3,817 | -€1,778 | -31.8% |
| Tangible fixed assets | 22/27 | €5,595 | €3,817 | -€1,778 | -31.8% |
| Plant, machinery and equipment | 23 | €5,595 | €3,817 | -€1,778 | -31.8% |
| Current assets | 29/58 | €60,577 | €54,984 | -€5,594 | -9.2% |
| Stocks and contracts in progress | 3 | €30,050 | €33,704 | +€3,654 | +12.2% |
| Stocks | 30/36 | €30,050 | €33,704 | +€3,654 | +12.2% |
| Amounts receivable within one year | 40/41 | €20,799 | €21,039 | +€240 | +1.2% |
| Trade receivables | 40 | €20,799 | €19,111 | -€1,687 | -8.1% |
| Other amounts receivable | 41 | - | €1,927 | +€1,927 | |
| Cash at bank and in hand | 54/58 | €9,671 | €11 | -€9,660 | -99.9% |
| Deferred charges and accrued income | 490/1 | €58 | €230 | +€172 | +297% |
| Total equity and liabilities | 10/49 | €66,172 | €58,801 | -€7,372 | -11.1% |
| Equity | 10/15 | €38,682 | €38,932 | +€249 | +0.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,682 | €35,932 | +€249 | +0.7% |
| Amounts payable | 17/49 | €27,490 | €19,869 | -€7,621 | -27.7% |
| Amounts payable after more than one year | 17 | €9,816 | €8,765 | -€1,052 | -10.7% |
| Financial debts | 170/4 | €9,816 | €8,765 | -€1,052 | -10.7% |
| Amounts payable within one year | 42/48 | €15,991 | €10,972 | -€5,019 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €1,286 | €1,352 | +€66 | +5.1% |
| Financial debts | 43 | - | €1,794 | +€1,794 | |
| Credit institutions | 430/8 | - | €1,794 | +€1,794 | |
| Trade debts | 44 | €2,285 | €1,447 | -€838 | -36.7% |
| Suppliers | 440/4 | €2,285 | €1,447 | -€838 | -36.7% |
| Taxes, remuneration and social security | 45 | €12,339 | €6,379 | -€5,960 | -48.3% |
| Taxes | 450/3 | €10,339 | €6,379 | -€3,960 | -38.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €82 | €1 | -€80 | -98.5% |
| Accrued charges and deferred income | 492/3 | €1,682 | €132 | -€1,550 | -92.1% |
| Remuneration, social security and pensions | 62 | €603 | €299 | -€304 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,778 | €1,778 | = | 0.0% |
| Other operating charges | 640/8 | €1,653 | €10,238 | +€8,585 | +519% |
| Gross operating margin | 9900 | €18,068 | €13,973 | -€4,095 | -22.7% |
| Operating profit (loss) | 9901 | €14,034 | €1,659 | -€12,375 | -88.2% |
| Financial income | 75/76B | €114 | - | -€114 | |
| Recurring financial income | 75 | €114 | - | -€114 | |
| Financial charges | 65/66B | €439 | €862 | +€423 | +96.4% |
| Recurring financial charges | 65 | €439 | €862 | +€423 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €13,709 | €797 | -€12,912 | -94.2% |
| Income taxes | 67/77 | €3,150 | €547 | -€2,602 | -82.6% |
| Profit (loss) for the period | 9904 | €10,559 | €249 | -€10,310 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,559 | €249 | -€10,310 | -97.6% |
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 18 October 2026 via checked.be.