Sensa Consult: 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.
Sensa Consult
Largest movements
- Cash -€48,317
down €48,317 (-24.5%), from €196,860 to €148,542
mainly Contributions, distributions and other (-€99,700) and Current portion of long-term debt (-€10,628)
- Tangible fixed assets -€15,523
down €15,523 (-17.5%), from €88,956 to €73,432
of which Furniture and vehicles: -€9,721
- Receivables within one year +€10,065
up €10,065 (+21.3%), from €47,250 to €57,315
of which Trade receivables: +€11,846
- Reserves -€54,280
down €54,280 (-24.2%), from €224,260 to €169,980
of which Non-distributable reserves: -€206,400
- Other debts +€15,964
up €15,964 (+43.0%), from €37,153 to €53,117
- Current portion of long-term debt -€10,628
down €10,628 (-63.1%), from €16,851 to €6,223
- Debts after one year -€6,223
down €6,223 (-16.8%), from €36,949 to €30,725
- Financial income +€2,800
up €2,800 (+420%), from €666 to €3,466
- Gross operating margin -€1,675
down €1,675 (-1.9%), from €85,927 to €84,252
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 | €334,431 | €280,714 | -€53,717 | -16.1% |
| Fixed assets | 21/28 | €88,956 | €73,432 | -€15,523 | -17.5% |
| Tangible fixed assets | 22/27 | €88,956 | €73,432 | -€15,523 | -17.5% |
| Land and buildings | 22 | €55,270 | €50,665 | -€4,606 | -8.3% |
| Plant, machinery and equipment | 23 | €4,994 | €3,798 | -€1,196 | -24.0% |
| Furniture and vehicles | 24 | €28,691 | €18,970 | -€9,721 | -33.9% |
| Current assets | 29/58 | €245,475 | €207,282 | -€38,193 | -15.6% |
| Amounts receivable within one year | 40/41 | €47,250 | €57,315 | +€10,065 | +21.3% |
| Trade receivables | 40 | €45,230 | €57,076 | +€11,846 | +26.2% |
| Other amounts receivable | 41 | €2,021 | €239 | -€1,781 | -88.1% |
| Cash at bank and in hand | 54/58 | €196,860 | €148,542 | -€48,317 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,365 | €1,425 | +€59 | +4.4% |
| Total equity and liabilities | 10/49 | €334,431 | €280,714 | -€53,717 | -16.1% |
| Equity | 10/15 | €241,105 | €186,831 | -€54,275 | -22.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €224,260 | €169,980 | -€54,280 | -24.2% |
| Non-distributable reserves | 130/1 | €214,260 | €7,860 | -€206,400 | -96.3% |
| Reserves not available under the articles | 1311 | €7,860 | €7,860 | = | 0.0% |
| Other | 1319 | €206,400 | - | -€206,400 | |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | - | €152,120 | +€152,120 | |
| Profit (loss) carried forward | 14 | €10,640 | €10,646 | +€5 | +0.1% |
| Amounts payable | 17/49 | €93,326 | €93,883 | +€558 | +0.6% |
| Amounts payable after more than one year | 17 | €36,949 | €30,725 | -€6,223 | -16.8% |
| Financial debts | 170/4 | €36,949 | €30,725 | -€6,223 | -16.8% |
| Amounts payable within one year | 42/48 | €56,377 | €63,158 | +€6,781 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €16,851 | €6,223 | -€10,628 | -63.1% |
| Trade debts | 44 | €1,258 | €1,000 | -€258 | -20.5% |
| Suppliers | 440/4 | €1,258 | €1,000 | -€258 | -20.5% |
| Taxes, remuneration and social security | 45 | €1,115 | €2,818 | +€1,703 | +153% |
| Taxes | 450/3 | €1,115 | €2,818 | +€1,703 | +153% |
| Other amounts payable | 47/48 | €37,153 | €53,117 | +€15,964 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,869 | €21,111 | -€759 | -3.5% |
| Other operating charges | 640/8 | €1,643 | €2,126 | +€483 | +29.4% |
| Gross operating margin | 9900 | €85,927 | €84,252 | -€1,675 | -1.9% |
| Operating profit (loss) | 9901 | €62,414 | €61,015 | -€1,399 | -2.2% |
| Financial income | 75/76B | €666 | €3,466 | +€2,800 | +420% |
| Recurring financial income | 75 | €666 | €3,466 | +€2,800 | +420% |
| Financial charges | 65/66B | €1,563 | €914 | -€649 | -41.5% |
| Recurring financial charges | 65 | €1,563 | €914 | -€649 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €61,517 | €63,568 | +€2,050 | +3.3% |
| Income taxes | 67/77 | €17,494 | €18,142 | +€648 | +3.7% |
| Profit (loss) for the period | 9904 | €44,023 | €45,425 | +€1,402 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,023 | €45,425 | +€1,402 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.