SENS & SANTÉ: 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 & SANTÉ
Largest movements
- Receivables within one year +€18,548
up €18,548 (+135%), from €13,690 to €32,238
of which Other amounts receivable: +€16,933
- Deferred charges and accrued income -€12,835
down €12,835 (-36.5%), from €35,194 to €22,359
- Intangible fixed assets -€9,128
down €9,128 (-71.0%), from €12,851 to €3,723
- Tangible fixed assets +€7,829
up €7,829 (+12.2%), from €63,932 to €71,761
of which Plant, machinery and equipment: +€11,228
- Cash -€2,803
down €2,803 (-4.9%), from €56,962 to €54,160
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€23,361)
- Debts after one year -€15,607
down €15,607 (-36.6%), from €42,615 to €27,009
- Trade debts -€13,072
down €13,072 (-51.6%), from €25,329 to €12,257
- Accrued charges and deferred income +€9,599
up €9,599 (+76.2%), from €12,591 to €22,190
- Other debts +€9,500
up €9,500 (+28.8%), from €33,000 to €42,500
- Tax, wage and social debts +€6,282
up €6,282 (+18.6%), from €33,771 to €40,053
of which Remuneration and social security: +€3,367
- Gross operating margin +€36,089
up €36,089 (+20.1%), from €179,475 to €215,565
- Staff costs +€9,068
up €9,068 (+8.5%), from €107,095 to €116,163
- Taxes +€4,217
up €4,217 (+36.5%), from €11,560 to €15,777
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 | €183,294 | €184,682 | +€1,388 | +0.8% |
| Formation expenses | 20 | €313 | €89 | -€224 | -71.4% |
| Fixed assets | 21/28 | €77,134 | €75,835 | -€1,299 | -1.7% |
| Intangible fixed assets | 21 | €12,851 | €3,723 | -€9,128 | -71.0% |
| Tangible fixed assets | 22/27 | €63,932 | €71,761 | +€7,829 | +12.2% |
| Plant, machinery and equipment | 23 | €58,439 | €69,667 | +€11,228 | +19.2% |
| Furniture and vehicles | 24 | €5,492 | €2,093 | -€3,399 | -61.9% |
| Financial fixed assets | 28 | €352 | €352 | = | 0.0% |
| Current assets | 29/58 | €105,846 | €108,757 | +€2,911 | +2.8% |
| Amounts receivable within one year | 40/41 | €13,690 | €32,238 | +€18,548 | +135% |
| Trade receivables | 40 | - | €1,615 | +€1,615 | |
| Other amounts receivable | 41 | €13,690 | €30,623 | +€16,933 | +124% |
| Cash at bank and in hand | 54/58 | €56,962 | €54,160 | -€2,803 | -4.9% |
| Deferred charges and accrued income | 490/1 | €35,194 | €22,359 | -€12,835 | -36.5% |
| Total equity and liabilities | 10/49 | €183,294 | €184,682 | +€1,388 | +0.8% |
| Equity | 10/15 | €24,461 | €27,634 | +€3,173 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,461 | €22,634 | +€3,173 | +16.3% |
| Amounts payable | 17/49 | €158,833 | €157,048 | -€1,785 | -1.1% |
| Amounts payable after more than one year | 17 | €42,615 | €27,009 | -€15,607 | -36.6% |
| Financial debts | 170/4 | €42,615 | €27,009 | -€15,607 | -36.6% |
| Amounts payable within one year | 42/48 | €103,627 | €107,849 | +€4,222 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €11,527 | €13,039 | +€1,512 | +13.1% |
| Trade debts | 44 | €25,329 | €12,257 | -€13,072 | -51.6% |
| Suppliers | 440/4 | €25,329 | €12,257 | -€13,072 | -51.6% |
| Taxes, remuneration and social security | 45 | €33,771 | €40,053 | +€6,282 | +18.6% |
| Taxes | 450/3 | €19,317 | €22,232 | +€2,915 | +15.1% |
| Remuneration and social security | 454/9 | €14,454 | €17,821 | +€3,367 | +23.3% |
| Other amounts payable | 47/48 | €33,000 | €42,500 | +€9,500 | +28.8% |
| Accrued charges and deferred income | 492/3 | €12,591 | €22,190 | +€9,599 | +76.2% |
| Remuneration, social security and pensions | 62 | €107,095 | €116,163 | +€9,068 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,423 | €24,883 | +€1,460 | +6.2% |
| Other operating charges | 640/8 | €2,379 | €3,363 | +€984 | +41.4% |
| Non-recurring operating charges | 66A | €120 | €69 | -€51 | -42.2% |
| Gross operating margin | 9900 | €179,475 | €215,565 | +€36,089 | +20.1% |
| Operating profit (loss) | 9901 | €46,459 | €71,086 | +€24,627 | +53.0% |
| Financial income | 75/76B | €125 | €127 | +€2 | +1.9% |
| Recurring financial income | 75 | €125 | €127 | +€2 | +1.9% |
| Financial charges | 65/66B | €1,289 | €2,263 | +€974 | +75.5% |
| Recurring financial charges | 65 | €1,289 | €2,263 | +€974 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €45,295 | €68,950 | +€23,656 | +52.2% |
| Income taxes | 67/77 | €11,560 | €15,777 | +€4,217 | +36.5% |
| Profit (loss) for the period | 9904 | €33,734 | €53,173 | +€19,439 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,734 | €53,173 | +€19,439 | +57.6% |
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 29 October 2026 via checked.be.