SENIORAMA: 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.
SENIORAMA
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash -€37,944
down €37,944 (-19.4%), from €195,125 to €157,181
mainly Current investments (-€60,000) and Tax, wage and social debts (-€9,021)
- Receivables within one year -€10,405
down €10,405 (-70.8%), from €14,688 to €4,283
of which Other amounts receivable: -€10,039
- Profit (loss) carried forward +€16,484
up €16,484 (+12.2%), from €134,922 to €151,406
- Tax, wage and social debts -€9,021
down €9,021 (-31.9%), from €28,274 to €19,253
of which Remuneration and social security: -€8,292
- Accrued charges and deferred income +€3,380
up €3,380 (+6.4%), from €53,121 to €56,501
- Gross operating margin +€11,723
up €11,723 (+6.6%), from €177,769 to €189,492
- Staff costs -€4,710
down €4,710 (-2.7%), from €174,746 to €170,037
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 | €221,238 | €230,802 | +€9,564 | +4.3% |
| Fixed assets | 21/28 | €4,922 | €3,110 | -€1,812 | -36.8% |
| Tangible fixed assets | 22/27 | €1,812 | - | -€1,812 | |
| Furniture and vehicles | 24 | €226 | - | -€226 | |
| Other tangible fixed assets | 26 | €1,586 | - | -€1,586 | |
| Financial fixed assets | 28 | €3,110 | €3,110 | = | 0.0% |
| Current assets | 29/58 | €216,315 | €227,692 | +€11,377 | +5.3% |
| Amounts receivable within one year | 40/41 | €14,688 | €4,283 | -€10,405 | -70.8% |
| Trade receivables | 40 | €2,149 | €1,783 | -€366 | -17.0% |
| Other amounts receivable | 41 | €12,539 | €2,500 | -€10,039 | -80.1% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €195,125 | €157,181 | -€37,944 | -19.4% |
| Deferred charges and accrued income | 490/1 | €6,503 | €6,228 | -€275 | -4.2% |
| Total equity and liabilities | 10/49 | €221,238 | €230,802 | +€9,564 | +4.3% |
| Equity | 10/15 | €134,922 | €151,406 | +€16,484 | +12.2% |
| Profit (loss) carried forward | 14 | €134,922 | €151,406 | +€16,484 | +12.2% |
| Amounts payable | 17/49 | €86,316 | €79,396 | -€6,920 | -8.0% |
| Amounts payable within one year | 42/48 | €33,194 | €22,895 | -€10,299 | -31.0% |
| Trade debts | 44 | €4,920 | €3,642 | -€1,278 | -26.0% |
| Suppliers | 440/4 | €4,920 | €3,642 | -€1,278 | -26.0% |
| Taxes, remuneration and social security | 45 | €28,274 | €19,253 | -€9,021 | -31.9% |
| Taxes | 450/3 | €4,572 | €3,842 | -€729 | -16.0% |
| Remuneration and social security | 454/9 | €23,702 | €15,411 | -€8,292 | -35.0% |
| Accrued charges and deferred income | 492/3 | €53,121 | €56,501 | +€3,380 | +6.4% |
| Non-recurring operating income | 76A | €3,129 | €2,324 | -€805 | -25.7% |
| Remuneration, social security and pensions | 62 | €174,746 | €170,037 | -€4,710 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €1,812 | -€950 | -34.4% |
| Other operating charges | 640/8 | €1,916 | €892 | -€1,024 | -53.4% |
| Gross operating margin | 9900 | €177,769 | €189,492 | +€11,723 | +6.6% |
| Operating profit (loss) | 9901 | -€1,656 | €16,750 | +€18,406 | |
| Financial income | 75/76B | €725 | €912 | +€187 | +25.8% |
| Recurring financial income | 75 | €725 | €912 | +€187 | +25.8% |
| Financial charges | 65/66B | €1,024 | €1,178 | +€154 | +15.1% |
| Recurring financial charges | 65 | €1,024 | €1,178 | +€154 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,954 | €16,484 | +€18,438 | |
| Profit (loss) for the period | 9904 | -€1,954 | €16,484 | +€18,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,954 | €16,484 | +€18,438 |
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 30 October 2026 via checked.be.