SENTRONA: 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.
SENTRONA
Largest movements
- Tangible fixed assets +€57,938
up €57,938 (+261.5%), from €22,160 to €80,098
of which Furniture and vehicles: +€30,560
- Receivables within one year -€47,223
down €47,223 (-46.9%), from €100,652 to €53,428
of which Other amounts receivable: -€28,343
- Cash -€5,247
down €5,247 (-32.7%), from €16,033 to €10,786
mainly Investment in fixed assets (net) (-€70,218) and Contributions, distributions and other (-€70,000)
- Reserves -€45,088
down €45,088 (-54.1%), from €83,307 to €38,220
- Trade debts +€27,641
up €27,641 (+117.3%), from €23,560 to €51,201
- Other debts +€22,231
up €22,231 (+3214.1%), from €692 to €22,923
- Short-term financial debts +€6,266
new in 2025: €6,266
- Tax, wage and social debts -€6,199
down €6,199 (-59.2%), from €10,472 to €4,273
- Gross operating margin -€12,835
down €12,835 (-21.1%), from €60,698 to €47,863
- Depreciation +€5,628
up €5,628 (+84.6%), from €6,652 to €12,280
- Taxes -€2,907
down €2,907 (-30.6%), from €9,487 to €6,580
- Financial charges +€691
up €691 (+22.0%), from €3,142 to €3,833
- Other operating charges +€683
up €683 (+103.8%), from €658 to €1,341
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 | €139,426 | €144,972 | +€5,546 | +4.0% |
| Fixed assets | 21/28 | €22,160 | €80,098 | +€57,938 | +261.5% |
| Tangible fixed assets | 22/27 | €22,160 | €80,098 | +€57,938 | +261.5% |
| Plant, machinery and equipment | 23 | €6,682 | €5,761 | -€922 | -13.8% |
| Furniture and vehicles | 24 | €9,730 | €40,290 | +€30,560 | +314.1% |
| Leasing and similar rights | 25 | - | €13,382 | +€13,382 | |
| Other tangible fixed assets | 26 | €5,748 | €20,665 | +€14,918 | +259.5% |
| Current assets | 29/58 | €117,266 | €64,874 | -€52,392 | -44.7% |
| Amounts receivable within one year | 40/41 | €100,652 | €53,428 | -€47,223 | -46.9% |
| Trade receivables | 40 | €59,869 | €40,988 | -€18,880 | -31.5% |
| Other amounts receivable | 41 | €40,783 | €12,440 | -€28,343 | -69.5% |
| Cash at bank and in hand | 54/58 | €16,033 | €10,786 | -€5,247 | -32.7% |
| Deferred charges and accrued income | 490/1 | €582 | €659 | +€78 | +13.3% |
| Total equity and liabilities | 10/49 | €139,426 | €144,972 | +€5,546 | +4.0% |
| Equity | 10/15 | €88,807 | €43,720 | -€45,088 | -50.8% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €83,307 | €38,220 | -€45,088 | -54.1% |
| Distributable reserves | 133 | €83,307 | €38,220 | -€45,088 | -54.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,619 | €101,252 | +€50,634 | +100.0% |
| Amounts payable after more than one year | 17 | €3,199 | €8,370 | +€5,171 | +161.6% |
| Financial debts | 170/4 | €3,199 | €8,370 | +€5,171 | +161.6% |
| Amounts payable within one year | 42/48 | €47,420 | €92,883 | +€45,463 | +95.9% |
| Current portion of amounts payable after more than one year | 42 | €12,696 | €8,220 | -€4,476 | -35.3% |
| Financial debts | 43 | - | €6,266 | +€6,266 | |
| Credit institutions | 430/8 | - | €6,266 | +€6,266 | |
| Trade debts | 44 | €23,560 | €51,201 | +€27,641 | +117.3% |
| Suppliers | 440/4 | €23,560 | €51,201 | +€27,641 | +117.3% |
| Taxes, remuneration and social security | 45 | €10,472 | €4,273 | -€6,199 | -59.2% |
| Taxes | 450/3 | €10,472 | €4,273 | -€6,199 | -59.2% |
| Other amounts payable | 47/48 | €692 | €22,923 | +€22,231 | +3214.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,652 | €12,280 | +€5,628 | +84.6% |
| Other operating charges | 640/8 | €658 | €1,341 | +€683 | +103.8% |
| Non-recurring operating charges | 66A | €6,748 | €0 | -€6,748 | -100.0% |
| Gross operating margin | 9900 | €60,698 | €47,863 | -€12,835 | -21.1% |
| Operating profit (loss) | 9901 | €46,640 | €34,242 | -€12,398 | -26.6% |
| Financial income | 75/76B | €794 | €1,084 | +€291 | +36.6% |
| Recurring financial income | 75 | €794 | €1,084 | +€291 | +36.6% |
| Financial charges | 65/66B | €3,142 | €3,833 | +€691 | +22.0% |
| Recurring financial charges | 65 | €3,142 | €3,833 | +€691 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €44,292 | €31,493 | -€12,799 | -28.9% |
| Income taxes | 67/77 | €9,487 | €6,580 | -€2,907 | -30.6% |
| Profit (loss) for the period | 9904 | €34,805 | €24,912 | -€9,893 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,805 | €24,912 | -€9,893 | -28.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.