SENTIER26: 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.
SENTIER26
Largest movements
- Cash +€10,992
up €10,992 (+132.6%), from €8,292 to €19,284
mainly Net result for the year (+€9,331) and Receivables within one year (+€4,232)
- Tangible fixed assets +€5,056
up €5,056 (+278.8%), from €1,813 to €6,869
of which Furniture and vehicles: +€4,842
- Receivables within one year -€4,232
down €4,232 (-80.9%), from €5,232 to €1,000
of which Other amounts receivable: -€2,235
- Reserves +€9,331
up €9,331 (+61.5%), from €15,181 to €24,511
- Other debts +€1,500
up €1,500 (+27.3%), from €5,500 to €7,000
- Tax, wage and social debts +€1,126
up €1,126 (+118.3%), from €952 to €2,079
- Gross operating margin +€6,518
up €6,518 (+55.0%), from €11,852 to €18,370
- Taxes +€2,130
up €2,130 (+94.1%), from €2,265 to €4,395
- Depreciation -€943
down €943 (-21.2%), from €4,451 to €3,508
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 | €28,783 | €40,599 | +€11,815 | +41.0% |
| Fixed assets | 21/28 | €1,813 | €6,869 | +€5,056 | +278.8% |
| Tangible fixed assets | 22/27 | €1,813 | €6,869 | +€5,056 | +278.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €945 | €1,159 | +€214 | +22.7% |
| Furniture and vehicles | 24 | €868 | €5,710 | +€4,842 | +557.7% |
| Current assets | 29/58 | €26,970 | €33,730 | +€6,760 | +25.1% |
| Stocks and contracts in progress | 3 | €13,445 | €13,445 | = | 0.0% |
| Stocks | 30/36 | €13,445 | €13,445 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,232 | €1,000 | -€4,232 | -80.9% |
| Trade receivables | 40 | €1,997 | €0 | -€1,997 | -100.0% |
| Other amounts receivable | 41 | €3,235 | €1,000 | -€2,235 | -69.1% |
| Cash at bank and in hand | 54/58 | €8,292 | €19,284 | +€10,992 | +132.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €28,783 | €40,599 | +€11,815 | +41.0% |
| Equity | 10/15 | €21,381 | €30,711 | +€9,331 | +43.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,181 | €24,511 | +€9,331 | +61.5% |
| Distributable reserves | 133 | €15,181 | €24,511 | +€9,331 | +61.5% |
| Amounts payable | 17/49 | €7,403 | €9,888 | +€2,485 | +33.6% |
| Amounts payable within one year | 42/48 | €6,532 | €9,079 | +€2,547 | +39.0% |
| Trade debts | 44 | €80 | €0 | -€80 | -100.0% |
| Suppliers | 440/4 | €80 | €0 | -€80 | -100.0% |
| Taxes, remuneration and social security | 45 | €952 | €2,079 | +€1,126 | +118.3% |
| Taxes | 450/3 | €952 | €2,079 | +€1,126 | +118.3% |
| Other amounts payable | 47/48 | €5,500 | €7,000 | +€1,500 | +27.3% |
| Accrued charges and deferred income | 492/3 | €871 | €809 | -€62 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,451 | €3,508 | -€943 | -21.2% |
| Other operating charges | 640/8 | €597 | €614 | +€17 | +2.8% |
| Gross operating margin | 9900 | €11,852 | €18,370 | +€6,518 | +55.0% |
| Operating profit (loss) | 9901 | €6,804 | €14,248 | +€7,444 | +109.4% |
| Financial income | 75/76B | €1 | €11 | +€10 | +838.6% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +838.6% |
| Financial charges | 65/66B | €573 | €533 | -€40 | -7.0% |
| Recurring financial charges | 65 | €573 | €533 | -€40 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €6,232 | €13,726 | +€7,494 | +120.2% |
| Income taxes | 67/77 | €2,265 | €4,395 | +€2,130 | +94.1% |
| Profit (loss) for the period | 9904 | €3,967 | €9,331 | +€5,363 | +135.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,967 | €9,331 | +€5,363 | +135.2% |
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 4 October 2026 via checked.be.