SENTO: 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.
SENTO
Largest movements
- Receivables within one year -€24,581
down €24,581 (-56.7%), from €43,350 to €18,770
of which Trade receivables: -€18,510
- Tangible fixed assets -€18,365
down €18,365 (-19.4%), from €94,841 to €76,475
of which Plant, machinery and equipment: -€13,743
- Other debts -€27,068
down €27,068 (-87.0%), from €31,109 to €4,041
- Reserves +€21,322
up €21,322 (+30.0%), from €70,961 to €92,282
of which Distributable reserves: +€21,322
- Debts after one year -€19,834
down €19,834 (-30.9%), from €64,085 to €44,252
- Short-term financial debts -€10,187
down €10,187 (-36.5%), from €27,912 to €17,725
- Tax, wage and social debts -€5,352
down €5,352 (-59.0%), from €9,076 to €3,724
of which Remuneration and social security: -€4,830
- Gross operating margin +€24,588
up €24,588 (+65.2%), from €37,703 to €62,291
- Depreciation -€2,558
down €2,558 (-8.2%), from €31,147 to €28,589
- Taxes +€2,054
up €2,054 (+1495.8%), from €137 to €2,192
- Financial charges -€1,333
down €1,333 (-15.6%), from €8,540 to €7,207
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,865 | €100,560 | -€42,305 | -29.6% |
| Fixed assets | 21/28 | €94,976 | €76,610 | -€18,365 | -19.3% |
| Tangible fixed assets | 22/27 | €94,841 | €76,475 | -€18,365 | -19.4% |
| Land and buildings | 22 | €56,870 | €46,337 | -€10,533 | -18.5% |
| Plant, machinery and equipment | 23 | €35,024 | €21,282 | -€13,743 | -39.2% |
| Furniture and vehicles | 24 | €2,946 | €8,857 | +€5,911 | +200.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €47,889 | €23,950 | -€23,940 | -50.0% |
| Amounts receivable within one year | 40/41 | €43,350 | €18,770 | -€24,581 | -56.7% |
| Trade receivables | 40 | €35,333 | €16,823 | -€18,510 | -52.4% |
| Other amounts receivable | 41 | €8,017 | €1,946 | -€6,071 | -75.7% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,537 | €5,178 | +€641 | +14.1% |
| Total equity and liabilities | 10/49 | €142,865 | €100,560 | -€42,305 | -29.6% |
| Equity | 10/15 | -€31,640 | -€10,319 | +€21,322 | +67.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,961 | €92,282 | +€21,322 | +30.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,101 | €90,422 | +€21,322 | +30.9% |
| Profit (loss) carried forward | 14 | -€108,801 | -€108,801 | = | 0.0% |
| Amounts payable | 17/49 | €174,505 | €110,878 | -€63,627 | -36.5% |
| Amounts payable after more than one year | 17 | €64,085 | €44,252 | -€19,834 | -30.9% |
| Financial debts | 170/4 | €64,085 | €44,252 | -€19,834 | -30.9% |
| Amounts payable within one year | 42/48 | €110,420 | €66,627 | -€43,793 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €18,873 | €19,834 | +€960 | +5.1% |
| Financial debts | 43 | €27,912 | €17,725 | -€10,187 | -36.5% |
| Credit institutions | 430/8 | €27,912 | €17,725 | -€10,187 | -36.5% |
| Trade debts | 44 | €23,450 | €21,303 | -€2,147 | -9.2% |
| Suppliers | 440/4 | €23,450 | €21,303 | -€2,147 | -9.2% |
| Taxes, remuneration and social security | 45 | €9,076 | €3,724 | -€5,352 | -59.0% |
| Taxes | 450/3 | €4,246 | €3,724 | -€522 | -12.3% |
| Remuneration and social security | 454/9 | €4,830 | €0 | -€4,830 | -100.0% |
| Other amounts payable | 47/48 | €31,109 | €4,041 | -€27,068 | -87.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,147 | €28,589 | -€2,558 | -8.2% |
| Other operating charges | 640/8 | €2,931 | €3,172 | +€241 | +8.2% |
| Gross operating margin | 9900 | €37,703 | €62,291 | +€24,588 | +65.2% |
| Operating profit (loss) | 9901 | €3,625 | €30,530 | +€26,905 | +742.2% |
| Financial income | 75/76B | €104 | €191 | +€87 | +83.7% |
| Recurring financial income | 75 | €104 | €191 | +€87 | +83.7% |
| Financial charges | 65/66B | €8,540 | €7,207 | -€1,333 | -15.6% |
| Recurring financial charges | 65 | €8,540 | €7,207 | -€1,333 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,811 | €23,514 | +€28,324 | |
| Income taxes | 67/77 | €137 | €2,192 | +€2,054 | +1495.8% |
| Profit (loss) for the period | 9904 | -€4,948 | €21,322 | +€26,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,948 | €21,322 | +€26,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.