Sentido: 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.
Sentido
Largest movements
- Tangible fixed assets +€17,424
up €17,424 (+61.0%), from €28,543 to €45,968
of which Plant, machinery and equipment: +€12,846
- Cash +€10,361
up €10,361 (+85.1%), from €12,176 to €22,537
mainly Other debts (+€11,304) and Receivables within one year (+€9,230)
- Receivables within one year -€9,230
down €9,230 (-93.4%), from €9,885 to €656
of which Trade receivables: -€9,134
- Stocks and contracts +€4,202
up €4,202 (+62.7%), from €6,700 to €10,902
- Intangible fixed assets +€4,013
up €4,013 (+404.0%), from €993 to €5,007
- Other debts +€11,304
up €11,304 (+43.6%), from €25,927 to €37,232
- Trade debts +€9,096
up €9,096 (+91.5%), from €9,943 to €19,039
- Advances received +€7,714
up €7,714, from €0 to €7,714
- Tax, wage and social debts -€3,200
down €3,200 (-25.0%), from €12,804 to €9,603
of which Remuneration and social security: -€2,300
- Staff costs -€31,259
down €31,259 (-98.4%), from €31,762 to €503
- Gross operating margin -€27,351
down €27,351 (-61.2%), from €44,703 to €17,352
- Other operating charges +€4,404
up €4,404 (+324.3%), from €1,358 to €5,762
- Depreciation +€3,771
up €3,771 (+80.4%), from €4,692 to €8,463
- Taxes +€558
up €558 (+148.8%), from €375 to €934
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 | €61,797 | €87,536 | +€25,739 | +41.7% |
| Fixed assets | 21/28 | €29,537 | €50,974 | +€21,437 | +72.6% |
| Intangible fixed assets | 21 | €993 | €5,007 | +€4,013 | +404.0% |
| Tangible fixed assets | 22/27 | €28,543 | €45,968 | +€17,424 | +61.0% |
| Plant, machinery and equipment | 23 | €13,745 | €26,592 | +€12,846 | +93.5% |
| Furniture and vehicles | 24 | - | €697 | +€697 | |
| Other tangible fixed assets | 26 | €14,798 | €18,679 | +€3,881 | +26.2% |
| Current assets | 29/58 | €32,260 | €36,562 | +€4,302 | +13.3% |
| Stocks and contracts in progress | 3 | €6,700 | €10,902 | +€4,202 | +62.7% |
| Stocks | 30/36 | €6,700 | €10,902 | +€4,202 | +62.7% |
| Amounts receivable within one year | 40/41 | €9,885 | €656 | -€9,230 | -93.4% |
| Trade receivables | 40 | €9,622 | €488 | -€9,134 | -94.9% |
| Other amounts receivable | 41 | €263 | €168 | -€95 | -36.2% |
| Cash at bank and in hand | 54/58 | €12,176 | €22,537 | +€10,361 | +85.1% |
| Deferred charges and accrued income | 490/1 | €3,499 | €2,467 | -€1,031 | -29.5% |
| Total equity and liabilities | 10/49 | €61,797 | €87,536 | +€25,739 | +41.7% |
| Equity | 10/15 | €13,102 | €13,326 | +€224 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,898 | -€2,674 | +€224 | +7.7% |
| Amounts payable | 17/49 | €48,695 | €74,210 | +€25,515 | +52.4% |
| Amounts payable within one year | 42/48 | €48,695 | €73,610 | +€24,915 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €21 | €22 | +€1 | +4.8% |
| Other loans | 439 | €21 | €22 | +€1 | +4.8% |
| Trade debts | 44 | €9,943 | €19,039 | +€9,096 | +91.5% |
| Suppliers | 440/4 | €9,943 | €19,039 | +€9,096 | +91.5% |
| Advances received on contracts in progress | 46 | €0 | €7,714 | +€7,714 | |
| Taxes, remuneration and social security | 45 | €12,804 | €9,603 | -€3,200 | -25.0% |
| Taxes | 450/3 | €8,304 | €7,403 | -€901 | -10.8% |
| Remuneration and social security | 454/9 | €4,500 | €2,200 | -€2,300 | -51.1% |
| Other amounts payable | 47/48 | €25,927 | €37,232 | +€11,304 | +43.6% |
| Accrued charges and deferred income | 492/3 | €0 | €600 | +€600 | |
| Remuneration, social security and pensions | 62 | €31,762 | €503 | -€31,259 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,692 | €8,463 | +€3,771 | +80.4% |
| Other operating charges | 640/8 | €1,358 | €5,762 | +€4,404 | +324.3% |
| Non-recurring operating charges | 66A | €8,933 | €338 | -€8,595 | -96.2% |
| Gross operating margin | 9900 | €44,703 | €17,352 | -€27,351 | -61.2% |
| Operating profit (loss) | 9901 | -€2,042 | €2,286 | +€4,328 | |
| Financial income | 75/76B | €4 | €12 | +€9 | +237.6% |
| Recurring financial income | 75 | €4 | €12 | +€9 | +237.6% |
| Financial charges | 65/66B | €890 | €1,141 | +€250 | +28.1% |
| Recurring financial charges | 65 | €890 | €1,141 | +€250 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,928 | €1,158 | +€4,086 | |
| Income taxes | 67/77 | €375 | €934 | +€558 | +148.8% |
| Profit (loss) for the period | 9904 | -€3,304 | €224 | +€3,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,304 | €224 | +€3,528 |
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 8 October 2026 via checked.be.