Sens Commun: 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.
Sens Commun
Largest movements
- Tangible fixed assets +€38,085
up €38,085 (+785%), from €4,854 to €42,939
- Cash -€36,025
down €36,025 (-36.5%), from €98,572 to €62,547
mainly Investment in fixed assets (net) (-€44,420) and Other debts (-€9,980)
- Receivables within one year +€4,071
up €4,071 (+35.0%), from €11,644 to €15,715
of which Trade receivables: +€4,071
- Reserves +€20,877
up €20,877 (+10.7%), from €195,106 to €215,983
- Other debts -€9,980
down €9,980 (-96.7%), from €10,321 to €341
- Tax, wage and social debts -€4,616
down €4,616 (-57.7%), from €8,005 to €3,389
of which Taxes: -€2,616
- Gross operating margin -€46,493
down €46,493 (-55.8%), from €83,305 to €36,812
- Taxes +€6,107
up €6,107 (+134%), from €4,557 to €10,664
- Depreciation +€5,701
up €5,701 (+898%), from €635 to €6,335
- Financial income +€4,313
up €4,313 (+8,355%), from €52 to €4,365
- Other operating charges +€1,635
up €1,635 (+245%), from €668 to €2,303
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 | €215,976 | €222,107 | +€6,131 | +2.8% |
| Fixed assets | 21/28 | €5,104 | €43,189 | +€38,085 | +746% |
| Tangible fixed assets | 22/27 | €4,854 | €42,939 | +€38,085 | +785% |
| Furniture and vehicles | 24 | €4,854 | €42,939 | +€38,085 | +785% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €210,872 | €178,918 | -€31,954 | -15.2% |
| Amounts receivable within one year | 40/41 | €11,644 | €15,715 | +€4,071 | +35.0% |
| Trade receivables | 40 | €769 | €4,840 | +€4,071 | +529% |
| Other amounts receivable | 41 | €10,875 | €10,875 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,572 | €62,547 | -€36,025 | -36.5% |
| Deferred charges and accrued income | 490/1 | €656 | €656 | = | 0.0% |
| Total equity and liabilities | 10/49 | €215,976 | €222,107 | +€6,131 | +2.8% |
| Equity | 10/15 | €197,106 | €217,983 | +€20,877 | +10.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €195,106 | €215,983 | +€20,877 | +10.7% |
| Distributable reserves | 133 | €195,106 | €215,983 | +€20,877 | +10.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,870 | €4,124 | -€14,746 | -78.1% |
| Amounts payable within one year | 42/48 | €18,870 | €4,124 | -€14,746 | -78.1% |
| Financial debts | 43 | €544 | €5 | -€539 | -99.2% |
| Credit institutions | 430/8 | €544 | €5 | -€539 | -99.2% |
| Trade debts | 44 | €0 | €390 | +€390 | |
| Suppliers | 440/4 | €0 | €390 | +€390 | |
| Taxes, remuneration and social security | 45 | €8,005 | €3,389 | -€4,616 | -57.7% |
| Taxes | 450/3 | €6,005 | €3,389 | -€2,616 | -43.6% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €10,321 | €341 | -€9,980 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635 | €6,335 | +€5,701 | +898% |
| Other operating charges | 640/8 | €668 | €2,303 | +€1,635 | +245% |
| Non-recurring operating charges | 66A | €2,724 | €0 | -€2,724 | -100% |
| Gross operating margin | 9900 | €83,305 | €36,812 | -€46,493 | -55.8% |
| Operating profit (loss) | 9901 | €79,279 | €28,173 | -€51,105 | -64.5% |
| Financial income | 75/76B | €52 | €4,365 | +€4,313 | +8,355% |
| Recurring financial income | 75 | €52 | €4,365 | +€4,313 | +8,355% |
| Financial charges | 65/66B | €835 | €997 | +€162 | +19.4% |
| Recurring financial charges | 65 | €835 | €997 | +€162 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €78,496 | €31,542 | -€46,954 | -59.8% |
| Income taxes | 67/77 | €4,557 | €10,664 | +€6,107 | +134% |
| Profit (loss) for the period | 9904 | €73,939 | €20,877 | -€53,061 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,939 | €20,877 | -€53,061 | -71.8% |
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 23 October 2026 via checked.be.