SENNE 55: 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.
SENNE 55
Largest movements
- Deferred charges and accrued income -€30,000
down €30,000 (-66.7%), from €45,000 to €15,000
- Receivables within one year +€20,293
up €20,293 (+59.4%), from €34,157 to €54,450
of which Trade receivables: +€20,823
- Cash +€2,105
up €2,105 (+3,238%), from €65 to €2,170
mainly Deferred charges and accrued income (+€30,000) and Net result for the year (+€1,493)
- Tangible fixed assets -€1,222
down €1,222 (-18.5%), from €6,609 to €5,387
- Other debts -€10,244
down €10,244 (-32.3%), from €31,748 to €21,504
- Profit (loss) carried forward +€1,494
up €1,494 (+3.7%), from €39,889 to €41,383
- Gross operating margin +€4,252
up €4,252, from -€1,019 to €3,233
- Taxes -€3,969
no longer reported in 2025 (was €3,969)
- Depreciation -€1,008
down €1,008 (-42.9%), from €2,351 to €1,343
- Financial charges -€64
down €64 (-86.5%), from €74 to €10
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 | €87,271 | €78,447 | -€8,824 | -10.1% |
| Fixed assets | 21/28 | €8,049 | €6,827 | -€1,222 | -15.2% |
| Tangible fixed assets | 22/27 | €6,609 | €5,387 | -€1,222 | -18.5% |
| Land and buildings | 22 | €3,870 | €3,440 | -€430 | -11.1% |
| Furniture and vehicles | 24 | €2,260 | €1,947 | -€313 | -13.8% |
| Other tangible fixed assets | 26 | €479 | - | -€479 | |
| Financial fixed assets | 28 | €1,440 | €1,440 | = | 0.0% |
| Current assets | 29/58 | €79,222 | €71,620 | -€7,602 | -9.6% |
| Amounts receivable within one year | 40/41 | €34,157 | €54,450 | +€20,293 | +59.4% |
| Trade receivables | 40 | €33,627 | €54,450 | +€20,823 | +61.9% |
| Other amounts receivable | 41 | €530 | - | -€530 | |
| Cash at bank and in hand | 54/58 | €65 | €2,170 | +€2,105 | +3,238% |
| Deferred charges and accrued income | 490/1 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Total equity and liabilities | 10/49 | €87,271 | €78,447 | -€8,824 | -10.1% |
| Equity | 10/15 | €55,449 | €56,943 | +€1,494 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,360 | €9,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,889 | €41,383 | +€1,494 | +3.7% |
| Amounts payable | 17/49 | €31,822 | €21,504 | -€10,318 | -32.4% |
| Amounts payable within one year | 42/48 | €31,822 | €21,504 | -€10,318 | -32.4% |
| Trade debts | 44 | €74 | - | -€74 | |
| Suppliers | 440/4 | €74 | - | -€74 | |
| Other amounts payable | 47/48 | €31,748 | €21,504 | -€10,244 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,351 | €1,343 | -€1,008 | -42.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,019 | €3,233 | +€4,252 | |
| Operating profit (loss) | 9901 | -€3,754 | €1,503 | +€5,257 | |
| Financial charges | 65/66B | €74 | €10 | -€64 | -86.5% |
| Recurring financial charges | 65 | €74 | €10 | -€64 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,828 | €1,493 | +€5,321 | |
| Income taxes | 67/77 | €3,969 | - | -€3,969 | |
| Profit (loss) for the period | 9904 | -€7,797 | €1,493 | +€9,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,797 | €1,493 | +€9,290 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.