SENTENTIA CONSULTA: what changed
What changed
SENTENTIA CONSULTA
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€35,827
2023 · -€2,751-€33,076
Equity
€19,351
2023 · €55,179-€35,827
Cash
€17,304
2023 · €50,159-€32,855
Balance sheet total
€444,586
2023 · €509,260-€64,673
Largest movements
Assets
- Cash -€32,855
down €32,855 (-65.5%), from €50,159 to €17,304
mainly Other debts (-€37,003) and Net result for the year (-€35,827)
- Tangible fixed assets -€29,365
down €29,365 (-6.5%), from €451,422 to €422,057
of which Plant, machinery and equipment: -€23,575
Equity and liabilities
- Other debts -€37,003
down €37,003 (-19.8%), from €186,428 to €149,425
- Profit (loss) carried forward -€35,827
down €35,827 (-56.4%), from -€63,481 to -€99,308
- Current portion of long-term debt +€9,942
up €9,942 (+31.3%), from €31,721 to €41,664
- Debts after one year +€6,336
up €6,336 (+2.9%), from €219,699 to €226,036
- Trade debts -€5,110
down €5,110 (-47.3%), from €10,800 to €5,690
Income statement
- Gross operating margin -€29,397
down €29,397 (-84.0%), from €34,994 to €5,597
- Financial charges +€4,596
up €4,596 (+72.2%), from €6,369 to €10,965
- Other operating charges -€956
down €956 (-50.8%), from €1,882 to €925
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€2,751
Gross operating margin
-€29,397
Depreciation
-€70
Other operating charges
+€956
Financial income
+€9
Financial charges
-€4,596
Taxes
+€22
Result 2024
-€35,827
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€49,133
Investment
€0
Financing
+€16,279
Cash 2023
€50,159
From operations (derived)
-€49,133
Net result for the year
-€35,827
Depreciation
+€29,543
Stocks and contracts
+€413
Receivables within one year
+€1,780
Deferred charges and accrued income
+€83
Trade debts
-€5,110
Tax, wage and social debts
-€3,126
Other debts
-€37,003
Accrued charges and deferred income
+€114
Financing
+€16,279
Debts after one year
+€6,336
Current portion of long-term debt
+€9,942
Cash 2024
€17,304
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,260 | €444,586 | -€64,673 | -12.7% |
| Fixed assets | 21/28 | €452,087 | €422,544 | -€29,543 | -6.5% |
| Intangible fixed assets | 21 | €665 | €487 | -€178 | -26.7% |
| Tangible fixed assets | 22/27 | €451,422 | €422,057 | -€29,365 | -6.5% |
| Land and buildings | 22 | €40,739 | €35,902 | -€4,837 | -11.9% |
| Plant, machinery and equipment | 23 | €113,043 | €89,467 | -€23,575 | -20.9% |
| Furniture and vehicles | 24 | €3,712 | €2,759 | -€953 | -25.7% |
| Assets under construction and advance payments | 27 | €293,928 | €293,928 | = | 0.0% |
| Current assets | 29/58 | €57,173 | €22,042 | -€35,131 | -61.4% |
| Stocks and contracts in progress | 3 | €1,406 | €992 | -€413 | -29.4% |
| Stocks | 30/36 | €1,406 | €992 | -€413 | -29.4% |
| Amounts receivable within one year | 40/41 | €5,525 | €3,746 | -€1,780 | -32.2% |
| Trade receivables | 40 | €2,193 | €0 | -€2,193 | -100% |
| Other amounts receivable | 41 | €3,332 | €3,746 | +€414 | +12.4% |
| Cash at bank and in hand | 54/58 | €50,159 | €17,304 | -€32,855 | -65.5% |
| Deferred charges and accrued income | 490/1 | €83 | €0 | -€83 | -100% |
| Total equity and liabilities | 10/49 | €509,260 | €444,586 | -€64,673 | -12.7% |
| Equity | 10/15 | €55,179 | €19,351 | -€35,827 | -64.9% |
| Contributions | 10/11 | €118,660 | €118,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,481 | -€99,308 | -€35,827 | -56.4% |
| Amounts payable | 17/49 | €454,081 | €425,235 | -€28,846 | -6.4% |
| Amounts payable after more than one year | 17 | €219,699 | €226,036 | +€6,336 | +2.9% |
| Financial debts | 170/4 | €219,699 | €226,036 | +€6,336 | +2.9% |
| Amounts payable within one year | 42/48 | €232,154 | €196,857 | -€35,297 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €31,721 | €41,664 | +€9,942 | +31.3% |
| Trade debts | 44 | €10,800 | €5,690 | -€5,110 | -47.3% |
| Suppliers | 440/4 | €10,800 | €5,690 | -€5,110 | -47.3% |
| Taxes, remuneration and social security | 45 | €3,204 | €78 | -€3,126 | -97.6% |
| Taxes | 450/3 | €3,204 | €78 | -€3,126 | -97.6% |
| Other amounts payable | 47/48 | €186,428 | €149,425 | -€37,003 | -19.8% |
| Accrued charges and deferred income | 492/3 | €2,228 | €2,342 | +€114 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,473 | €29,543 | +€70 | +0.2% |
| Other operating charges | 640/8 | €1,882 | €925 | -€956 | -50.8% |
| Gross operating margin | 9900 | €34,994 | €5,597 | -€29,397 | -84.0% |
| Operating profit (loss) | 9901 | €3,639 | -€24,871 | -€28,511 | |
| Financial income | 75/76B | €116 | €125 | +€9 | +7.8% |
| Recurring financial income | 75 | €116 | €125 | +€9 | +7.8% |
| Financial charges | 65/66B | €6,369 | €10,965 | +€4,596 | +72.2% |
| Recurring financial charges | 65 | €6,369 | €10,965 | +€4,596 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | -€35,712 | -€33,098 | -1,266% |
| Income taxes | 67/77 | €137 | €115 | -€22 | -16.2% |
| Profit (loss) for the period | 9904 | -€2,751 | -€35,827 | -€33,076 | -1,202% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,751 | -€35,827 | -€33,076 | -1,202% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.