Sensible Software: what changed
Two fiscal 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.
Sensible Software
Largest movements
- Cash -€16,621
down €16,621 (-29.9%), from €55,506 to €38,884
mainly Contributions, distributions and other (-€46,072) and Receivables within one year (-€5,611)
- Receivables within one year +€5,611
up €5,611 (+42.0%), from €13,351 to €18,962
of which Other amounts receivable: +€4,826
- Current investments +€2,934
new in 2025: €2,934
- Deferred charges and accrued income +€932
up €932 (+24.8%), from €3,765 to €4,697
- Tangible fixed assets -€826
down €826 (-28.9%), from €2,863 to €2,037
of which Furniture and vehicles: -€653
- Reserves -€43,386
down €43,386 (-90.5%), from €47,932 to €4,546
- Profit (loss) carried forward +€30,000
new in 2025: €30,000
- Other debts +€3,237
up €3,237 (+452.4%), from €715 to €3,952
- Tax, wage and social debts +€1,616
up €1,616 (+25.8%), from €6,263 to €7,879
of which Remuneration and social security: +€2,279
- Gross operating margin -€18,326
down €18,326 (-29.3%), from €62,618 to €44,293
- Taxes -€3,793
down €3,793 (-28.9%), from €13,109 to €9,316
- Other operating charges -€736
down €736 (-29.5%), from €2,496 to €1,760
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.
Cash bridge derived
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 | €75,485 | €67,514 | -€7,971 | -10.6% |
| Fixed assets | 21/28 | €2,863 | €2,037 | -€826 | -28.9% |
| Tangible fixed assets | 22/27 | €2,863 | €2,037 | -€826 | -28.9% |
| Plant, machinery and equipment | 23 | €173 | - | -€173 | |
| Furniture and vehicles | 24 | €2,690 | €2,037 | -€653 | -24.3% |
| Current assets | 29/58 | €72,622 | €65,477 | -€7,145 | -9.8% |
| Amounts receivable within one year | 40/41 | €13,351 | €18,962 | +€5,611 | +42.0% |
| Trade receivables | 40 | €11,456 | €12,241 | +€785 | +6.9% |
| Other amounts receivable | 41 | €1,895 | €6,721 | +€4,826 | +254.7% |
| Current investments | 50/53 | - | €2,934 | +€2,934 | |
| Cash at bank and in hand | 54/58 | €55,506 | €38,884 | -€16,621 | -29.9% |
| Deferred charges and accrued income | 490/1 | €3,765 | €4,697 | +€932 | +24.8% |
| Total equity and liabilities | 10/49 | €75,485 | €67,514 | -€7,971 | -10.6% |
| Equity | 10/15 | €66,532 | €53,146 | -€13,386 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,932 | €4,546 | -€43,386 | -90.5% |
| Distributable reserves | 133 | €47,932 | €4,546 | -€43,386 | -90.5% |
| Profit (loss) carried forward | 14 | - | €30,000 | +€30,000 | |
| Amounts payable | 17/49 | €8,953 | €14,368 | +€5,415 | +60.5% |
| Amounts payable within one year | 42/48 | €8,953 | €14,368 | +€5,415 | +60.5% |
| Trade debts | 44 | €1,975 | €2,537 | +€562 | +28.5% |
| Suppliers | 440/4 | €1,975 | €2,537 | +€562 | +28.5% |
| Taxes, remuneration and social security | 45 | €6,263 | €7,879 | +€1,616 | +25.8% |
| Taxes | 450/3 | €6,263 | €5,600 | -€663 | -10.6% |
| Remuneration and social security | 454/9 | - | €2,279 | +€2,279 | |
| Other amounts payable | 47/48 | €715 | €3,952 | +€3,237 | +452.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €826 | -€45 | -5.2% |
| Other operating charges | 640/8 | €2,496 | €1,760 | -€736 | -29.5% |
| Gross operating margin | 9900 | €62,618 | €44,293 | -€18,326 | -29.3% |
| Operating profit (loss) | 9901 | €59,250 | €41,706 | -€17,544 | -29.6% |
| Financial income | 75/76B | €0 | €433 | +€432 | +1441600.0% |
| Recurring financial income | 75 | €0 | €433 | +€432 | +1441600.0% |
| Financial charges | 65/66B | €69 | €136 | +€67 | +97.4% |
| Recurring financial charges | 65 | €69 | €136 | +€67 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €59,181 | €42,002 | -€17,179 | -29.0% |
| Income taxes | 67/77 | €13,109 | €9,316 | -€3,793 | -28.9% |
| Profit (loss) for the period | 9904 | €46,072 | €32,686 | -€13,386 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,072 | €32,686 | -€13,386 | -29.1% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.