SENKA: 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.
SENKA
Largest movements
- Cash +€215,889
up €215,889 (+52.0%), from €415,488 to €631,377
mainly Stocks and contracts (+€152,500) and Accrued charges and deferred income (+€111,338)
- Stocks and contracts -€152,500
no longer reported in 2024 (was €152,500)
- Receivables within one year +€36,093
up €36,093 (+13.0%), from €276,880 to €312,972
of which Other amounts receivable: +€43,274
- Accrued charges and deferred income +€111,338
new in 2024: €111,338
- Profit (loss) carried forward +€66,306
up €66,306 (+25.8%), from €256,770 to €323,077
- Debts after one year -€37,119
down €37,119 (-71.4%), from €52,008 to €14,889
- Trade debts -€35,691
down €35,691 (-9.8%), from €365,674 to €329,983
- Tax, wage and social debts -€18,750
down €18,750 (-10.8%), from €173,538 to €154,788
of which Taxes: -€19,258
- Gross operating margin +€24,261
up €24,261 (+11.5%), from €211,766 to €236,027
- Staff costs +€18,252
up €18,252 (+32.5%), from €56,075 to €74,327
- Other operating charges +€17,460
up €17,460 (+109.0%), from €16,018 to €33,477
- Taxes +€4,169
up €4,169 (+12.2%), from €34,058 to €38,227
- Depreciation +€3,830
up €3,830 (+29.8%), from €12,833 to €16,663
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 | €910,407 | €1,019,489 | +€109,082 | +12.0% |
| Fixed assets | 21/28 | €65,540 | €74,865 | +€9,326 | +14.2% |
| Tangible fixed assets | 22/27 | €65,540 | €74,865 | +€9,326 | +14.2% |
| Plant, machinery and equipment | 23 | €32,428 | €29,999 | -€2,429 | -7.5% |
| Furniture and vehicles | 24 | €33,112 | €44,867 | +€11,755 | +35.5% |
| Current assets | 29/58 | €844,867 | €944,624 | +€99,756 | +11.8% |
| Stocks and contracts in progress | 3 | €152,500 | - | -€152,500 | |
| Stocks | 30/36 | €152,500 | - | -€152,500 | |
| Amounts receivable within one year | 40/41 | €276,880 | €312,972 | +€36,093 | +13.0% |
| Trade receivables | 40 | €259,517 | €252,335 | -€7,181 | -2.8% |
| Other amounts receivable | 41 | €17,363 | €60,637 | +€43,274 | +249.2% |
| Cash at bank and in hand | 54/58 | €415,488 | €631,377 | +€215,889 | +52.0% |
| Deferred charges and accrued income | 490/1 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €910,407 | €1,019,489 | +€109,082 | +12.0% |
| Equity | 10/15 | €280,432 | €346,738 | +€66,306 | +23.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,070 | €5,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,334 | €2,334 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,334 | €2,334 | = | 0.0% |
| Distributable reserves | 133 | €2,736 | €2,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,770 | €323,077 | +€66,306 | +25.8% |
| Amounts payable | 17/49 | €629,975 | €672,751 | +€42,776 | +6.8% |
| Amounts payable after more than one year | 17 | €52,008 | €14,889 | -€37,119 | -71.4% |
| Financial debts | 170/4 | €52,008 | €14,889 | -€37,119 | -71.4% |
| Amounts payable within one year | 42/48 | €577,967 | €546,524 | -€31,443 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €26,544 | €37,119 | +€10,576 | +39.8% |
| Trade debts | 44 | €365,674 | €329,983 | -€35,691 | -9.8% |
| Suppliers | 440/4 | €365,674 | €329,983 | -€35,691 | -9.8% |
| Taxes, remuneration and social security | 45 | €173,538 | €154,788 | -€18,750 | -10.8% |
| Taxes | 450/3 | €164,961 | €145,702 | -€19,258 | -11.7% |
| Remuneration and social security | 454/9 | €8,577 | €9,085 | +€508 | +5.9% |
| Other amounts payable | 47/48 | €12,212 | €24,634 | +€12,423 | +101.7% |
| Accrued charges and deferred income | 492/3 | - | €111,338 | +€111,338 | |
| Remuneration, social security and pensions | 62 | €56,075 | €74,327 | +€18,252 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,833 | €16,663 | +€3,830 | +29.8% |
| Other operating charges | 640/8 | €16,018 | €33,477 | +€17,460 | +109.0% |
| Gross operating margin | 9900 | €211,766 | €236,027 | +€24,261 | +11.5% |
| Operating profit (loss) | 9901 | €126,840 | €111,559 | -€15,281 | -12.0% |
| Financial income | 75/76B | €37 | €0 | -€36 | -99.0% |
| Recurring financial income | 75 | €37 | €0 | -€36 | -99.0% |
| Financial charges | 65/66B | €5,076 | €7,026 | +€1,950 | +38.4% |
| Recurring financial charges | 65 | €5,076 | €7,026 | +€1,950 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €121,800 | €104,533 | -€17,267 | -14.2% |
| Income taxes | 67/77 | €34,058 | €38,227 | +€4,169 | +12.2% |
| Profit (loss) for the period | 9904 | €87,742 | €66,306 | -€21,436 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,742 | €66,306 | -€21,436 | -24.4% |
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 4 October 2026 via checked.be.