Sensus GM: 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.
Sensus GM
Largest movements
- Receivables within one year +€27,910
up €27,910 (+440%), from €6,350 to €34,260
of which Other amounts receivable: +€27,000
- Cash -€3,266
down €3,266 (-25.9%), from €12,596 to €9,329
mainly Receivables within one year (-€27,910) and Investment in fixed assets (net) (-€1,274)
- Tangible fixed assets +€647
up €647 (+87.1%), from €743 to €1,390
of which Furniture and vehicles: +€1,019
- Reserves +€20,095
up €20,095 (+179%), from €11,198 to €31,294
- Tax, wage and social debts +€4,825
up €4,825 (+147%), from €3,281 to €8,107
- Write-downs -€27,000
no longer reported in 2025 (was €27,000)
- Gross operating margin +€7,973
up €7,973 (+39.8%), from €20,047 to €28,021
- Taxes +€6,698
new in 2025: €6,698
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 | €19,689 | €44,980 | +€25,291 | +128% |
| Fixed assets | 21/28 | €743 | €1,390 | +€647 | +87.1% |
| Tangible fixed assets | 22/27 | €743 | €1,390 | +€647 | +87.1% |
| Plant, machinery and equipment | 23 | €743 | €372 | -€372 | -50.0% |
| Furniture and vehicles | 24 | - | €1,019 | +€1,019 | |
| Current assets | 29/58 | €18,946 | €43,589 | +€24,644 | +130% |
| Amounts receivable within one year | 40/41 | €6,350 | €34,260 | +€27,910 | +440% |
| Trade receivables | 40 | €6,350 | €7,260 | +€910 | +14.3% |
| Other amounts receivable | 41 | - | €27,000 | +€27,000 | |
| Cash at bank and in hand | 54/58 | €12,596 | €9,329 | -€3,266 | -25.9% |
| Total equity and liabilities | 10/49 | €19,689 | €44,980 | +€25,291 | +128% |
| Equity | 10/15 | €11,698 | €31,794 | +€20,095 | +172% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €11,198 | €31,294 | +€20,095 | +179% |
| Distributable reserves | 133 | €11,198 | €31,294 | +€20,095 | +179% |
| Amounts payable | 17/49 | €7,990 | €13,186 | +€5,195 | +65.0% |
| Amounts payable within one year | 42/48 | €7,990 | €13,186 | +€5,195 | +65.0% |
| Trade debts | 44 | - | €396 | +€396 | |
| Suppliers | 440/4 | - | €396 | +€396 | |
| Taxes, remuneration and social security | 45 | €3,281 | €8,107 | +€4,825 | +147% |
| Taxes | 450/3 | €3,281 | €8,107 | +€4,825 | +147% |
| Other amounts payable | 47/48 | €4,709 | €4,683 | -€26 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €626 | +€255 | +68.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,000 | - | -€27,000 | |
| Other operating charges | 640/8 | €508 | €530 | +€22 | +4.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €20,047 | €28,021 | +€7,973 | +39.8% |
| Operating profit (loss) | 9901 | -€7,832 | €26,864 | +€34,697 | |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,906 | €26,794 | +€34,700 | |
| Income taxes | 67/77 | - | €6,698 | +€6,698 | |
| Profit (loss) for the period | 9904 | -€7,906 | €20,095 | +€28,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,906 | €20,095 | +€28,001 |
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 15 October 2026 via checked.be.