SENSKOMMUN: 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.
SENSKOMMUN
Largest movements
- Cash -€15,019
down €15,019 (-64.6%), from €23,250 to €8,231
mainly Receivables within one year (-€8,603) and Net result for the year (-€5,402)
- Receivables within one year +€8,603
up €8,603 (+287%), from €3,003 to €11,606
of which Trade receivables: +€7,875
- Profit (loss) carried forward -€5,402
down €5,402 (-56.1%), from €9,630 to €4,228
- Tax, wage and social debts -€2,347
down €2,347 (-18.3%), from €12,828 to €10,481
of which Taxes: -€2,347
- Trade debts +€1,333
up €1,333 (+47.7%), from €2,795 to €4,128
- Gross operating margin -€18,901
down €18,901, from €13,629 to -€5,272
- Taxes -€4,115
down €4,115, from €3,611 to -€504
- Other operating charges +€270
up €270 (+69.7%), from €387 to €657
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 | €26,253 | €19,837 | -€6,416 | -24.4% |
| Current assets | 29/58 | €26,253 | €19,837 | -€6,416 | -24.4% |
| Amounts receivable within one year | 40/41 | €3,003 | €11,606 | +€8,603 | +287% |
| Trade receivables | 40 | €1,400 | €9,275 | +€7,875 | +562% |
| Other amounts receivable | 41 | €1,603 | €2,331 | +€729 | +45.5% |
| Cash at bank and in hand | 54/58 | €23,250 | €8,231 | -€15,019 | -64.6% |
| Total equity and liabilities | 10/49 | €26,253 | €19,837 | -€6,416 | -24.4% |
| Equity | 10/15 | €10,630 | €5,228 | -€5,402 | -50.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,630 | €4,228 | -€5,402 | -56.1% |
| Amounts payable | 17/49 | €15,623 | €14,609 | -€1,014 | -6.5% |
| Amounts payable within one year | 42/48 | €15,623 | €14,609 | -€1,014 | -6.5% |
| Trade debts | 44 | €2,795 | €4,128 | +€1,333 | +47.7% |
| Suppliers | 440/4 | €2,795 | €4,128 | +€1,333 | +47.7% |
| Taxes, remuneration and social security | 45 | €12,828 | €10,481 | -€2,347 | -18.3% |
| Taxes | 450/3 | €9,578 | €7,231 | -€2,347 | -24.5% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €657 | +€270 | +69.7% |
| Gross operating margin | 9900 | €13,629 | -€5,272 | -€18,901 | |
| Operating profit (loss) | 9901 | €13,241 | -€5,930 | -€19,171 | |
| Financial income | 75/76B | - | €107 | +€107 | |
| Recurring financial income | 75 | - | €107 | +€107 | |
| Financial charges | 65/66B | - | €82 | +€82 | |
| Recurring financial charges | 65 | - | €82 | +€82 | |
| Profit (loss) for the period before taxes | 9903 | €13,241 | -€5,905 | -€19,146 | |
| Income taxes | 67/77 | €3,611 | -€504 | -€4,115 | |
| Profit (loss) for the period | 9904 | €9,630 | -€5,402 | -€15,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,630 | -€5,402 | -€15,032 |
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 31 October 2026 via checked.be.