SENIKEL: what changed
Two fiscal 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.
SENIKEL
Largest movements
- Receivables within one year -€3,298
down €3,298 (-99.4%), from €3,317 to €19
of which Trade receivables: -€3,300
- Tangible fixed assets -€2,058
down €2,058 (-24.7%), from €8,344 to €6,286
- Cash +€1,123
up €1,123 (+345.6%), from €325 to €1,448
mainly Net result for the year (+€5,887) and Receivables within one year (+€3,298)
- Tax, wage and social debts -€6,998
down €6,998 (-78.6%), from €8,905 to €1,908
of which Remuneration and social security: -€5,866
- Profit (loss) carried forward +€5,887
up €5,887 (+53.2%), from -€11,059 to -€5,172
- Trade debts -€3,967
down €3,967 (-66.3%), from €5,986 to €2,020
- Other debts +€844
up €844 (+14.9%), from €5,653 to €6,498
- Gross operating margin +€15,197
up €15,197, from -€6,666 to €8,531
- Depreciation -€1,788
down €1,788 (-46.5%), from €3,846 to €2,058
- Financial charges +€247
up €247 (+154.2%), from €160 to €408
- Taxes -€207
down €207 (-53.5%), from €387 to €180
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,986 | €7,753 | -€4,233 | -35.3% |
| Fixed assets | 21/28 | €8,344 | €6,286 | -€2,058 | -24.7% |
| Tangible fixed assets | 22/27 | €8,344 | €6,286 | -€2,058 | -24.7% |
| Furniture and vehicles | 24 | €8,344 | €6,286 | -€2,058 | -24.7% |
| Current assets | 29/58 | €3,642 | €1,467 | -€2,175 | -59.7% |
| Amounts receivable within one year | 40/41 | €3,317 | €19 | -€3,298 | -99.4% |
| Trade receivables | 40 | €3,300 | - | -€3,300 | |
| Other amounts receivable | 41 | €17 | €19 | +€2 | +12.4% |
| Cash at bank and in hand | 54/58 | €325 | €1,448 | +€1,123 | +345.6% |
| Total equity and liabilities | 10/49 | €11,986 | €7,753 | -€4,233 | -35.3% |
| Equity | 10/15 | -€8,559 | -€2,672 | +€5,887 | +68.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,059 | -€5,172 | +€5,887 | +53.2% |
| Amounts payable | 17/49 | €20,545 | €10,425 | -€10,120 | -49.3% |
| Amounts payable within one year | 42/48 | €20,545 | €10,425 | -€10,120 | -49.3% |
| Trade debts | 44 | €5,986 | €2,020 | -€3,967 | -66.3% |
| Suppliers | 440/4 | €5,986 | €2,020 | -€3,967 | -66.3% |
| Taxes, remuneration and social security | 45 | €8,905 | €1,908 | -€6,998 | -78.6% |
| Taxes | 450/3 | €3,039 | €1,908 | -€1,132 | -37.2% |
| Remuneration and social security | 454/9 | €5,866 | - | -€5,866 | |
| Other amounts payable | 47/48 | €5,653 | €6,498 | +€844 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €2,058 | -€1,788 | -46.5% |
| Gross operating margin | 9900 | -€6,666 | €8,531 | +€15,197 | |
| Operating profit (loss) | 9901 | -€10,512 | €6,473 | +€16,985 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €160 | €408 | +€247 | +154.2% |
| Recurring financial charges | 65 | €160 | €408 | +€247 | +154.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,673 | €6,067 | +€16,739 | |
| Income taxes | 67/77 | €387 | €180 | -€207 | -53.5% |
| Profit (loss) for the period | 9904 | -€11,059 | €5,887 | +€16,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,059 | €5,887 | +€16,946 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.