Sener Group: 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.
Sener Group
Largest movements
- Receivables within one year +€1,503
up €1,503 (+6.0%), from €24,858 to €26,361
of which Trade receivables: +€1,079
- Cash +€1,079
up €1,079 (+105%), from €1,030 to €2,110
mainly Tax, wage and social debts (+€1,426) and Advances received (+€1,000)
- Tangible fixed assets -€395
down €395 (-58.1%), from €680 to €285
- Tax, wage and social debts +€1,426
up €1,426 (+18.4%), from €7,734 to €9,160
of which Remuneration and social security: +€1,425
- Advances received +€1,000
up €1,000 (+200%), from €500 to €1,500
- Trade debts -€985
down €985 (-23.2%), from €4,247 to €3,262
- Reserves +€498
up €498 (+11.1%), from €4,498 to €4,996
- Gross operating margin -€8,078
down €8,078 (-46.1%), from €17,505 to €9,427
- Taxes -€1,433
down €1,433 (-57.1%), from €2,510 to €1,077
- Financial charges -€483
down €483 (-8.3%), from €5,786 to €5,303
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 | €26,567 | €28,755 | +€2,188 | +8.2% |
| Fixed assets | 21/28 | €680 | €285 | -€395 | -58.1% |
| Tangible fixed assets | 22/27 | €680 | €285 | -€395 | -58.1% |
| Furniture and vehicles | 24 | €680 | €285 | -€395 | -58.1% |
| Current assets | 29/58 | €25,888 | €28,470 | +€2,583 | +10.0% |
| Amounts receivable within one year | 40/41 | €24,858 | €26,361 | +€1,503 | +6.0% |
| Trade receivables | 40 | €17,239 | €18,318 | +€1,079 | +6.3% |
| Other amounts receivable | 41 | €7,618 | €8,042 | +€424 | +5.6% |
| Cash at bank and in hand | 54/58 | €1,030 | €2,110 | +€1,079 | +105% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €26,567 | €28,755 | +€2,188 | +8.2% |
| Equity | 10/15 | €6,998 | €7,496 | +€498 | +7.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,498 | €4,996 | +€498 | +11.1% |
| Distributable reserves | 133 | €4,498 | €4,996 | +€498 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,569 | €21,259 | +€1,689 | +8.6% |
| Amounts payable within one year | 42/48 | €19,569 | €21,259 | +€1,689 | +8.6% |
| Trade debts | 44 | €4,247 | €3,262 | -€985 | -23.2% |
| Suppliers | 440/4 | €4,247 | €3,262 | -€985 | -23.2% |
| Advances received on contracts in progress | 46 | €500 | €1,500 | +€1,000 | +200% |
| Taxes, remuneration and social security | 45 | €7,734 | €9,160 | +€1,426 | +18.4% |
| Taxes | 450/3 | €7,734 | €7,735 | +€2 | 0.0% |
| Remuneration and social security | 454/9 | - | €1,425 | +€1,425 | |
| Other amounts payable | 47/48 | €7,088 | €7,336 | +€248 | +3.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €395 | = | 0.0% |
| Other operating charges | 640/8 | €2,648 | €2,578 | -€71 | -2.7% |
| Gross operating margin | 9900 | €17,505 | €9,427 | -€8,078 | -46.1% |
| Operating profit (loss) | 9901 | €14,462 | €6,454 | -€8,008 | -55.4% |
| Financial income | 75/76B | €417 | €424 | +€7 | +1.7% |
| Recurring financial income | 75 | €417 | €424 | +€7 | +1.7% |
| Financial charges | 65/66B | €5,786 | €5,303 | -€483 | -8.3% |
| Recurring financial charges | 65 | €5,786 | €5,303 | -€483 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €9,092 | €1,575 | -€7,518 | -82.7% |
| Income taxes | 67/77 | €2,510 | €1,077 | -€1,433 | -57.1% |
| Profit (loss) for the period | 9904 | €6,583 | €498 | -€6,084 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,583 | €498 | -€6,084 | -92.4% |
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 26 October 2026 via checked.be.