SENSUS NOVA: 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.
SENSUS NOVA
Largest movements
- Receivables within one year -€10,980
down €10,980 (-36.3%), from €30,290 to €19,309
of which Other amounts receivable: -€10,280
- Tangible fixed assets -€9,764
down €9,764 (-73.5%), from €13,291 to €3,527
- Cash -€4,772
down €4,772 (-37.7%), from €12,645 to €7,873
mainly Other debts (-€19,541) and Debts after one year (-€6,243)
- Intangible fixed assets -€642
no longer reported in 2025 (was €642)
- Other debts -€19,541
no longer reported in 2025 (was €19,541)
- Debts after one year -€6,243
down €6,243 (-74.6%), from €8,373 to €2,129
- Profit (loss) carried forward +€3,474
new in 2025: €3,474
- Tax, wage and social debts -€2,277
down €2,277 (-37.5%), from €6,072 to €3,795
- Trade debts -€1,713
down €1,713 (-28.2%), from €6,075 to €4,361
- Gross operating margin -€23,401
down €23,401 (-58.5%), from €39,968 to €16,567
- Taxes -€7,501
down €7,501 (-85.2%), from €8,808 to €1,307
- Provisions +€4,000
no longer reported in 2025 (was -€4,000)
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 | €58,091 | €32,003 | -€26,088 | -44.9% |
| Fixed assets | 21/28 | €13,933 | €3,527 | -€10,406 | -74.7% |
| Intangible fixed assets | 21 | €642 | - | -€642 | |
| Tangible fixed assets | 22/27 | €13,291 | €3,527 | -€9,764 | -73.5% |
| Furniture and vehicles | 24 | €13,291 | €3,527 | -€9,764 | -73.5% |
| Current assets | 29/58 | €44,158 | €28,476 | -€15,682 | -35.5% |
| Amounts receivable within one year | 40/41 | €30,290 | €19,309 | -€10,980 | -36.3% |
| Trade receivables | 40 | €3,220 | €2,520 | -€700 | -21.7% |
| Other amounts receivable | 41 | €27,070 | €16,789 | -€10,280 | -38.0% |
| Cash at bank and in hand | 54/58 | €12,645 | €7,873 | -€4,772 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,294 | +€70 | +5.8% |
| Total equity and liabilities | 10/49 | €58,091 | €32,003 | -€26,088 | -44.9% |
| Equity | 10/15 | €5,000 | €8,474 | +€3,474 | +69.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,474 | +€3,474 | |
| Amounts payable | 17/49 | €53,091 | €23,529 | -€29,562 | -55.7% |
| Amounts payable after more than one year | 17 | €8,373 | €2,129 | -€6,243 | -74.6% |
| Financial debts | 170/4 | €8,373 | €2,129 | -€6,243 | -74.6% |
| Amounts payable within one year | 42/48 | €37,718 | €14,400 | -€23,319 | -61.8% |
| Current portion of amounts payable after more than one year | 42 | €6,031 | €6,243 | +€212 | +3.5% |
| Trade debts | 44 | €6,075 | €4,361 | -€1,713 | -28.2% |
| Suppliers | 440/4 | €6,075 | €4,361 | -€1,713 | -28.2% |
| Taxes, remuneration and social security | 45 | €6,072 | €3,795 | -€2,277 | -37.5% |
| Taxes | 450/3 | €6,072 | €3,795 | -€2,277 | -37.5% |
| Other amounts payable | 47/48 | €19,541 | - | -€19,541 | |
| Accrued charges and deferred income | 492/3 | €7,000 | €7,000 | = | 0.0% |
| Non-recurring operating income | 76A | €14 | €0 | -€14 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,601 | €10,406 | -€195 | -1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,000 | - | +€4,000 | |
| Other operating charges | 640/8 | €718 | €768 | +€50 | +6.9% |
| Non-recurring operating charges | 66A | €63 | €26 | -€37 | -59.1% |
| Gross operating margin | 9900 | €39,968 | €16,567 | -€23,401 | -58.5% |
| Operating profit (loss) | 9901 | €32,586 | €5,367 | -€27,219 | -83.5% |
| Financial charges | 65/66B | €789 | €587 | -€203 | -25.7% |
| Recurring financial charges | 65 | €789 | €587 | -€203 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €31,797 | €4,781 | -€27,016 | -85.0% |
| Income taxes | 67/77 | €8,808 | €1,307 | -€7,501 | -85.2% |
| Profit (loss) for the period | 9904 | €22,989 | €3,474 | -€19,515 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,989 | €3,474 | -€19,515 | -84.9% |
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 1 October 2026 via checked.be.