OFTA SENCO: 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.
OFTA SENCO
Largest movements
- Tangible fixed assets -€9,310
down €9,310 (-93.9%), from €9,913 to €604
- Cash +€1,006
up €1,006 (+20.4%), from €4,923 to €5,929
mainly Depreciation (+€9,310) and Tax, wage and social debts (+€615)
- Receivables within one year +€705
up €705 (+24.5%), from €2,876 to €3,582
- Deferred charges and accrued income +€696
up €696 (+18.5%), from €3,760 to €4,456
- Profit (loss) carried forward -€4,357
down €4,357 (-10.1%), from -€42,964 to -€47,321
- Other debts -€3,451
down €3,451 (-6.9%), from €50,360 to €46,909
- Tax, wage and social debts +€615
up €615 (+18.3%), from €3,352 to €3,967
- Trade debts +€279
up €279 (+38.6%), from €724 to €1,003
- Gross operating margin +€5,921
up €5,921 (+243.3%), from €2,434 to €8,355
- Depreciation -€2,671
down €2,671 (-22.3%), from €11,981 to €9,310
- Taxes +€1,203
up €1,203 (+180.9%), from €665 to €1,868
- Other operating charges +€350
up €350 (+33.9%), from €1,033 to €1,383
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 | €21,472 | €14,571 | -€6,902 | -32.1% |
| Fixed assets | 21/28 | €9,913 | €604 | -€9,310 | -93.9% |
| Tangible fixed assets | 22/27 | €9,913 | €604 | -€9,310 | -93.9% |
| Furniture and vehicles | 24 | €9,913 | €604 | -€9,310 | -93.9% |
| Current assets | 29/58 | €11,559 | €13,967 | +€2,408 | +20.8% |
| Amounts receivable within one year | 40/41 | €2,876 | €3,582 | +€705 | +24.5% |
| Trade receivables | 40 | €2,876 | €3,582 | +€705 | +24.5% |
| Cash at bank and in hand | 54/58 | €4,923 | €5,929 | +€1,006 | +20.4% |
| Deferred charges and accrued income | 490/1 | €3,760 | €4,456 | +€696 | +18.5% |
| Total equity and liabilities | 10/49 | €21,472 | €14,571 | -€6,902 | -32.1% |
| Equity | 10/15 | -€32,964 | -€37,321 | -€4,357 | -13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,964 | -€47,321 | -€4,357 | -10.1% |
| Amounts payable | 17/49 | €54,436 | €51,891 | -€2,544 | -4.7% |
| Amounts payable within one year | 42/48 | €54,436 | €51,879 | -€2,557 | -4.7% |
| Trade debts | 44 | €724 | €1,003 | +€279 | +38.6% |
| Suppliers | 440/4 | €724 | €1,003 | +€279 | +38.6% |
| Taxes, remuneration and social security | 45 | €3,352 | €3,967 | +€615 | +18.3% |
| Taxes | 450/3 | €3,352 | €3,967 | +€615 | +18.3% |
| Other amounts payable | 47/48 | €50,360 | €46,909 | -€3,451 | -6.9% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,981 | €9,310 | -€2,671 | -22.3% |
| Other operating charges | 640/8 | €1,033 | €1,383 | +€350 | +33.9% |
| Gross operating margin | 9900 | €2,434 | €8,355 | +€5,921 | +243.3% |
| Operating profit (loss) | 9901 | -€10,580 | -€2,338 | +€8,243 | +77.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €218 | €153 | -€65 | -29.8% |
| Recurring financial charges | 65 | €218 | €153 | -€65 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,798 | -€2,489 | +€8,309 | +76.9% |
| Income taxes | 67/77 | €665 | €1,868 | +€1,203 | +180.9% |
| Profit (loss) for the period | 9904 | -€11,463 | -€4,357 | +€7,106 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,463 | -€4,357 | +€7,106 | +62.0% |
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 10 October 2026 via checked.be.