SENTO: what changed
Two financial 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.
SENTO
Largest movements
- Current investments -€233,009
down €233,009 (-69.7%), from €334,478 to €101,469
- Receivables after one year -€47,125
no longer reported in 2025 (was €47,125)
- Cash +€22,851
up €22,851 (+57.2%), from €39,950 to €62,801
mainly Current investments (+€233,009) and Receivables after one year (+€47,125)
- Tangible fixed assets -€19,914
down €19,914 (-15.6%), from €127,947 to €108,033
of which Land and buildings: -€19,341
- Reserves -€296,000
down €296,000 (-53.3%), from €555,169 to €259,169
- Profit (loss) carried forward +€9,047
up €9,047 (+47.6%), from -€18,994 to -€9,947
- Financial income +€13,218
up €13,218 (+237%), from €5,568 to €18,786
- Taxes +€2,293
new in 2025: €2,293
- Gross operating margin +€490
up €490 (+2.3%), from €21,761 to €22,251
- Depreciation +€380
up €380 (+1.6%), from €23,337 to €23,718
- Financial charges +€365
up €365 (+35.7%), from €1,022 to €1,387
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.
Derived cash bridge
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 | €555,686 | €275,646 | -€280,040 | -50.4% |
| Fixed assets | 21/28 | €127,947 | €108,033 | -€19,914 | -15.6% |
| Tangible fixed assets | 22/27 | €127,947 | €108,033 | -€19,914 | -15.6% |
| Land and buildings | 22 | €126,452 | €107,111 | -€19,341 | -15.3% |
| Plant, machinery and equipment | 23 | €268 | €240 | -€28 | -10.3% |
| Furniture and vehicles | 24 | €1,227 | €682 | -€545 | -44.4% |
| Current assets | 29/58 | €427,739 | €167,613 | -€260,125 | -60.8% |
| Amounts receivable after more than one year | 29 | €47,125 | - | -€47,125 | |
| Other amounts receivable | 291 | €47,125 | - | -€47,125 | |
| Amounts receivable within one year | 40/41 | €6,165 | €3,343 | -€2,822 | -45.8% |
| Other amounts receivable | 41 | €6,165 | €3,343 | -€2,822 | -45.8% |
| Current investments | 50/53 | €334,478 | €101,469 | -€233,009 | -69.7% |
| Cash at bank and in hand | 54/58 | €39,950 | €62,801 | +€22,851 | +57.2% |
| Deferred charges and accrued income | 490/1 | €20 | - | -€20 | |
| Total equity and liabilities | 10/49 | €555,686 | €275,646 | -€280,040 | -50.4% |
| Equity | 10/15 | €554,775 | €267,822 | -€286,953 | -51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €555,169 | €259,169 | -€296,000 | -53.3% |
| Distributable reserves | 133 | €555,169 | €259,169 | -€296,000 | -53.3% |
| Profit (loss) carried forward | 14 | -€18,994 | -€9,947 | +€9,047 | +47.6% |
| Amounts payable | 17/49 | €911 | €7,824 | +€6,913 | +759% |
| Amounts payable within one year | 42/48 | €911 | €6,614 | +€5,703 | +626% |
| Trade debts | 44 | €235 | €5,464 | +€5,230 | +2,228% |
| Suppliers | 440/4 | €235 | €5,464 | +€5,230 | +2,228% |
| Taxes, remuneration and social security | 45 | €676 | - | -€676 | |
| Taxes | 450/3 | €676 | - | -€676 | |
| Other amounts payable | 47/48 | - | €1,150 | +€1,150 | |
| Accrued charges and deferred income | 492/3 | - | €1,210 | +€1,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,337 | €23,718 | +€380 | +1.6% |
| Other operating charges | 640/8 | €4,485 | €4,593 | +€109 | +2.4% |
| Gross operating margin | 9900 | €21,761 | €22,251 | +€490 | +2.3% |
| Operating profit (loss) | 9901 | -€6,061 | -€6,059 | +€1 | 0.0% |
| Financial income | 75/76B | €5,568 | €18,786 | +€13,218 | +237% |
| Recurring financial income | 75 | €5,568 | €18,786 | +€13,218 | +237% |
| Financial charges | 65/66B | €1,022 | €1,387 | +€365 | +35.7% |
| Recurring financial charges | 65 | €1,022 | €1,387 | +€365 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,514 | €11,340 | +€12,855 | |
| Income taxes | 67/77 | - | €2,293 | +€2,293 | |
| Profit (loss) for the period | 9904 | -€1,514 | €9,047 | +€10,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,514 | €9,047 | +€10,561 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.