SENTIO: 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.
SENTIO
Largest movements
- Stocks and contracts +€33,752
up €33,752 (+118.8%), from €28,404 to €62,156
- Tangible fixed assets -€8,369
down €8,369 (-17.0%), from €49,124 to €40,755
of which Furniture and vehicles: -€7,544
- Receivables within one year -€5,168
down €5,168 (-35.7%), from €14,463 to €9,296
of which Trade receivables: -€3,266
- Cash +€4,948
up €4,948 (+7.0%), from €70,450 to €75,398
mainly Trade debts (+€29,429) and Depreciation (+€12,416)
- Deferred charges and accrued income -€2,082
down €2,082 (-85.0%), from €2,449 to €367
- Trade debts +€29,429
up €29,429 (+163.7%), from €17,978 to €47,407
- Other debts +€7,869
up €7,869 (+64.6%), from €12,173 to €20,042
- Debts after one year -€5,904
down €5,904 (-28.5%), from €20,706 to €14,802
- Reserves -€5,884
down €5,884 (-7.1%), from €82,686 to €76,802
- Tax, wage and social debts -€2,676
down €2,676 (-38.0%), from €7,049 to €4,373
- Gross operating margin -€38,843
down €38,843 (-68.8%), from €56,485 to €17,641
- Taxes -€10,414
down €10,414 (-91.5%), from €11,376 to €963
- Depreciation +€3,312
up €3,312 (+36.4%), from €9,104 to €12,416
- Financial charges -€2,436
down €2,436 (-60.9%), from €4,001 to €1,565
- Financial income +€648
up €648 (+1016.7%), from €64 to €712
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 | €164,890 | €187,972 | +€23,082 | +14.0% |
| Fixed assets | 21/28 | €49,124 | €40,755 | -€8,369 | -17.0% |
| Tangible fixed assets | 22/27 | €49,124 | €40,755 | -€8,369 | -17.0% |
| Plant, machinery and equipment | 23 | €1,106 | €281 | -€825 | -74.6% |
| Furniture and vehicles | 24 | €48,018 | €40,474 | -€7,544 | -15.7% |
| Current assets | 29/58 | €115,766 | €147,217 | +€31,451 | +27.2% |
| Stocks and contracts in progress | 3 | €28,404 | €62,156 | +€33,752 | +118.8% |
| Stocks | 30/36 | €28,404 | €62,156 | +€33,752 | +118.8% |
| Amounts receivable within one year | 40/41 | €14,463 | €9,296 | -€5,168 | -35.7% |
| Trade receivables | 40 | €11,499 | €8,233 | -€3,266 | -28.4% |
| Other amounts receivable | 41 | €2,964 | €1,063 | -€1,902 | -64.1% |
| Cash at bank and in hand | 54/58 | €70,450 | €75,398 | +€4,948 | +7.0% |
| Deferred charges and accrued income | 490/1 | €2,449 | €367 | -€2,082 | -85.0% |
| Total equity and liabilities | 10/49 | €164,890 | €187,972 | +€23,082 | +14.0% |
| Equity | 10/15 | €101,328 | €95,444 | -€5,884 | -5.8% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €82,686 | €76,802 | -€5,884 | -7.1% |
| Distributable reserves | 133 | €82,686 | €76,802 | -€5,884 | -7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,562 | €92,528 | +€28,966 | +45.6% |
| Amounts payable after more than one year | 17 | €20,706 | €14,802 | -€5,904 | -28.5% |
| Financial debts | 170/4 | €20,706 | €14,802 | -€5,904 | -28.5% |
| Amounts payable within one year | 42/48 | €42,856 | €77,726 | +€34,870 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €5,656 | €5,904 | +€248 | +4.4% |
| Trade debts | 44 | €17,978 | €47,407 | +€29,429 | +163.7% |
| Suppliers | 440/4 | €17,978 | €47,407 | +€29,429 | +163.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,049 | €4,373 | -€2,676 | -38.0% |
| Taxes | 450/3 | €7,049 | €4,373 | -€2,676 | -38.0% |
| Other amounts payable | 47/48 | €12,173 | €20,042 | +€7,869 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,104 | €12,416 | +€3,312 | +36.4% |
| Other operating charges | 640/8 | €705 | €694 | -€10 | -1.5% |
| Gross operating margin | 9900 | €56,485 | €17,641 | -€38,843 | -68.8% |
| Operating profit (loss) | 9901 | €46,675 | €4,531 | -€42,144 | -90.3% |
| Financial income | 75/76B | €64 | €712 | +€648 | +1016.7% |
| Recurring financial income | 75 | €64 | €712 | +€648 | +1016.7% |
| Financial charges | 65/66B | €4,001 | €1,565 | -€2,436 | -60.9% |
| Recurring financial charges | 65 | €4,001 | €1,565 | -€2,436 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €42,738 | €3,679 | -€39,060 | -91.4% |
| Income taxes | 67/77 | €11,376 | €963 | -€10,414 | -91.5% |
| Profit (loss) for the period | 9904 | €31,362 | €2,716 | -€28,646 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,362 | €2,716 | -€28,646 | -91.3% |
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 2 October 2026 via checked.be.