SENIOPLUS: 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.
SENIOPLUS
Largest movements
- Tangible fixed assets -€75,529
down €75,529 (-16.1%), from €470,279 to €394,750
of which Land and buildings: -€75,524
- Debts after one year -€51,210
down €51,210 (-10.8%), from €473,551 to €422,341
- Revaluation surpluses -€26,666
down €26,666 (-16.7%), from €159,994 to €133,328
- Gross operating margin -€5,675
down €5,675 (-4.8%), from €117,194 to €111,519
- Financial charges -€1,942
down €1,942 (-8.0%), from €24,292 to €22,350
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 | €480,916 | €403,453 | -€77,462 | -16.1% |
| Fixed assets | 21/28 | €470,279 | €394,750 | -€75,529 | -16.1% |
| Tangible fixed assets | 22/27 | €470,279 | €394,750 | -€75,529 | -16.1% |
| Land and buildings | 22 | €470,250 | €394,726 | -€75,524 | -16.1% |
| Plant, machinery and equipment | 23 | €29 | €24 | -€5 | -16.7% |
| Current assets | 29/58 | €10,637 | €8,703 | -€1,933 | -18.2% |
| Amounts receivable within one year | 40/41 | - | €7 | +€7 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €10,637 | €8,696 | -€1,941 | -18.2% |
| Total equity and liabilities | 10/49 | €480,916 | €403,453 | -€77,462 | -16.1% |
| Equity | 10/15 | -€92,424 | -€119,411 | -€26,987 | -29.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €159,994 | €133,328 | -€26,666 | -16.7% |
| Profit (loss) carried forward | 14 | -€272,418 | -€272,740 | -€322 | -0.1% |
| Amounts payable | 17/49 | €573,340 | €522,865 | -€50,475 | -8.8% |
| Amounts payable after more than one year | 17 | €473,551 | €422,341 | -€51,210 | -10.8% |
| Financial debts | 170/4 | €473,551 | €422,341 | -€51,210 | -10.8% |
| Amounts payable within one year | 42/48 | €99,788 | €100,524 | +€735 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €49,193 | €51,210 | +€2,017 | +4.1% |
| Trade debts | 44 | €1,816 | €3,904 | +€2,088 | +115% |
| Suppliers | 440/4 | €1,816 | €3,904 | +€2,088 | +115% |
| Taxes, remuneration and social security | 45 | €369 | €352 | -€17 | -4.6% |
| Taxes | 450/3 | €369 | €352 | -€17 | -4.6% |
| Other amounts payable | 47/48 | €48,410 | €45,057 | -€3,352 | -6.9% |
| Non-recurring operating income | 76A | - | €1,323 | +€1,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,022 | €78,552 | +€530 | +0.7% |
| Other operating charges | 640/8 | €10,635 | €10,963 | +€329 | +3.1% |
| Gross operating margin | 9900 | €117,194 | €111,519 | -€5,675 | -4.8% |
| Operating profit (loss) | 9901 | €28,537 | €22,003 | -€6,534 | -22.9% |
| Financial income | 75/76B | €10 | €25 | +€15 | +141% |
| Recurring financial income | 75 | €10 | €25 | +€15 | +141% |
| Financial charges | 65/66B | €24,292 | €22,350 | -€1,942 | -8.0% |
| Recurring financial charges | 65 | €24,292 | €22,350 | -€1,942 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €4,256 | -€322 | -€4,577 | |
| Profit (loss) for the period | 9904 | €4,256 | -€322 | -€4,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,256 | -€322 | -€4,577 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.