SENDRONLIPSOISE: 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.
SENDRONLIPSOISE
Largest movements
- Tangible fixed assets -€2,515
down €2,515 (-52.5%), from €4,794 to €2,279
- Stocks and contracts +€1,663
up €1,663 (+24.6%), from €6,760 to €8,423
- Cash +€1,579
up €1,579 (+26.9%), from €5,875 to €7,454
mainly Depreciation (+€4,015) and Trade debts (+€3,829)
- Intangible fixed assets -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Trade debts +€3,829
up €3,829 (+5,509%), from €70 to €3,899
- Debts after one year -€3,374
down €3,374 (-15.6%), from €21,623 to €18,249
- Other debts -€2,637
down €2,637 (-25.9%), from €10,185 to €7,547
- Accrued charges and deferred income +€1,230
up €1,230 (+285%), from €431 to €1,661
- Tax, wage and social debts +€528
up €528 (+52.6%), from €1,005 to €1,533
- Gross operating margin +€21,040
up €21,040 (+86.2%), from €24,403 to €45,442
- Purchases and services -€14,355
down €14,355 (-10.5%), from €136,528 to €122,173
- Staff costs +€8,583
up €8,583 (+30.2%), from €28,397 to €36,980
- Turnover +€7,503
up €7,503 (+4.9%), from €153,568 to €161,071
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 | €28,050 | €27,608 | -€443 | -1.6% |
| Fixed assets | 21/28 | €7,794 | €3,779 | -€4,015 | -51.5% |
| Intangible fixed assets | 21 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Tangible fixed assets | 22/27 | €4,794 | €2,279 | -€2,515 | -52.5% |
| Plant, machinery and equipment | 23 | €4,794 | €2,279 | -€2,515 | -52.5% |
| Current assets | 29/58 | €20,256 | €23,829 | +€3,573 | +17.6% |
| Stocks and contracts in progress | 3 | €6,760 | €8,423 | +€1,663 | +24.6% |
| Stocks | 30/36 | €6,760 | €8,423 | +€1,663 | +24.6% |
| Amounts receivable within one year | 40/41 | €6,255 | €6,453 | +€198 | +3.2% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €6,255 | €6,452 | +€197 | +3.1% |
| Cash at bank and in hand | 54/58 | €5,875 | €7,454 | +€1,579 | +26.9% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,499 | +€133 | +9.8% |
| Total equity and liabilities | 10/49 | €28,050 | €27,608 | -€443 | -1.6% |
| Equity | 10/15 | -€8,320 | -€8,655 | -€335 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,920 | -€27,255 | -€335 | -1.2% |
| Amounts payable | 17/49 | €36,370 | €36,263 | -€107 | -0.3% |
| Amounts payable after more than one year | 17 | €21,623 | €18,249 | -€3,374 | -15.6% |
| Financial debts | 170/4 | €21,623 | €18,249 | -€3,374 | -15.6% |
| Amounts payable within one year | 42/48 | €14,316 | €16,353 | +€2,037 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €3,057 | €3,374 | +€316 | +10.4% |
| Trade debts | 44 | €70 | €3,899 | +€3,829 | +5,509% |
| Suppliers | 440/4 | €70 | €3,899 | +€3,829 | +5,509% |
| Taxes, remuneration and social security | 45 | €1,005 | €1,533 | +€528 | +52.6% |
| Taxes | 450/3 | €1,005 | €1,533 | +€528 | +52.6% |
| Other amounts payable | 47/48 | €10,185 | €7,547 | -€2,637 | -25.9% |
| Accrued charges and deferred income | 492/3 | €431 | €1,661 | +€1,230 | +285% |
| Turnover | 70 | €153,568 | €161,071 | +€7,503 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,528 | €122,173 | -€14,355 | -10.5% |
| Remuneration, social security and pensions | 62 | €28,397 | €36,980 | +€8,583 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,015 | €4,015 | = | 0.0% |
| Other operating charges | 640/8 | €2,443 | €1,472 | -€972 | -39.8% |
| Gross operating margin | 9900 | €24,403 | €45,442 | +€21,040 | +86.2% |
| Operating profit (loss) | 9901 | -€10,453 | €2,976 | +€13,428 | |
| Financial charges | 65/66B | €3,656 | €3,311 | -€344 | -9.4% |
| Recurring financial charges | 65 | €3,656 | €3,311 | -€344 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,108 | -€335 | +€13,773 | +97.6% |
| Profit (loss) for the period | 9904 | -€14,108 | -€335 | +€13,773 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,108 | -€335 | +€13,773 | +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 19 October 2026 via checked.be.