SENO CONSULTING: 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.
SENO CONSULTING
Largest movements
- Cash +€79,973
up €79,973 (+30.1%), from €266,042 to €346,015
mainly Net result for the year (+€106,060) and Tax, wage and social debts (+€10,245)
- Current investments +€12,500
new in 2025: €12,500
- Receivables within one year +€9,155
up €9,155 (+39.1%), from €23,417 to €32,572
of which Other amounts receivable: +€5,430
- Deferred charges and accrued income +€8,002
up €8,002 (+25.0%), from €31,998 to €40,000
- Reserves +€106,060
up €106,060 (+42.6%), from €248,735 to €354,795
of which Distributable reserves: +€106,060
- Tax, wage and social debts +€10,245
up €10,245 (+73.5%), from €13,938 to €24,183
- Other debts -€10,167
down €10,167 (-45.4%), from €22,379 to €12,212
- Gross operating margin +€72,267
up €72,267 (+78.8%), from €91,753 to €164,020
- Taxes +€27,900
up €27,900 (+109%), from €25,693 to €53,593
- Financial income +€1,973
new in 2025: €1,973
of which Financial income: +€1,853
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 | €333,351 | €439,682 | +€106,331 | +31.9% |
| Fixed assets | 21/28 | €11,894 | €8,595 | -€3,299 | -27.7% |
| Tangible fixed assets | 22/27 | €11,894 | €8,595 | -€3,299 | -27.7% |
| Land and buildings | 22 | €4,257 | €3,527 | -€730 | -17.1% |
| Furniture and vehicles | 24 | €7,637 | €5,068 | -€2,569 | -33.6% |
| Current assets | 29/58 | €321,457 | €431,087 | +€109,630 | +34.1% |
| Amounts receivable within one year | 40/41 | €23,417 | €32,572 | +€9,155 | +39.1% |
| Trade receivables | 40 | €18,740 | €22,465 | +€3,725 | +19.9% |
| Other amounts receivable | 41 | €4,677 | €10,107 | +€5,430 | +116% |
| Current investments | 50/53 | - | €12,500 | +€12,500 | |
| Cash at bank and in hand | 54/58 | €266,042 | €346,015 | +€79,973 | +30.1% |
| Deferred charges and accrued income | 490/1 | €31,998 | €40,000 | +€8,002 | +25.0% |
| Total equity and liabilities | 10/49 | €333,351 | €439,682 | +€106,331 | +31.9% |
| Equity | 10/15 | €248,735 | €354,795 | +€106,060 | +42.6% |
| Reserves | 13 | €248,735 | €354,795 | +€106,060 | +42.6% |
| Non-distributable reserves | 130/1 | €1 | €1 | = | 0.0% |
| Other | 1319 | €1 | €1 | = | 0.0% |
| Distributable reserves | 133 | €248,734 | €354,794 | +€106,060 | +42.6% |
| Amounts payable | 17/49 | €84,616 | €84,887 | +€271 | +0.3% |
| Amounts payable after more than one year | 17 | €47,569 | €47,569 | = | 0.0% |
| Financial debts | 170/4 | €47,569 | €47,569 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,351 | €36,395 | +€44 | +0.1% |
| Trade debts | 44 | €34 | - | -€34 | |
| Suppliers | 440/4 | €34 | - | -€34 | |
| Taxes, remuneration and social security | 45 | €13,938 | €24,183 | +€10,245 | +73.5% |
| Taxes | 450/3 | €13,938 | €24,183 | +€10,245 | +73.5% |
| Other amounts payable | 47/48 | €22,379 | €12,212 | -€10,167 | -45.4% |
| Accrued charges and deferred income | 492/3 | €696 | €923 | +€227 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,224 | €4,482 | +€258 | +6.1% |
| Other operating charges | 640/8 | €2,139 | €1,689 | -€450 | -21.0% |
| Gross operating margin | 9900 | €91,753 | €164,020 | +€72,267 | +78.8% |
| Operating profit (loss) | 9901 | €85,390 | €157,849 | +€72,459 | +84.9% |
| Financial income | 75/76B | - | €1,973 | +€1,973 | |
| Recurring financial income | 75 | - | €1,853 | +€1,853 | |
| Non-recurring financial income | 76B | - | €120 | +€120 | |
| Financial charges | 65/66B | €1,044 | €169 | -€875 | -83.8% |
| Recurring financial charges | 65 | €1,044 | €169 | -€875 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €84,346 | €159,653 | +€75,307 | +89.3% |
| Income taxes | 67/77 | €25,693 | €53,593 | +€27,900 | +109% |
| Profit (loss) for the period | 9904 | €58,653 | €106,060 | +€47,407 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,653 | €106,060 | +€47,407 | +80.8% |
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.