SENZA FINE: 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.
SENZA FINE
Largest movements
- Receivables within one year +€3,229
up €3,229 (+9.6%), from €33,554 to €36,783
of which Trade receivables: +€3,469
- Tangible fixed assets -€1,334
down €1,334 (-38.1%), from €3,500 to €2,166
- Deferred charges and accrued income +€1,000
up €1,000 (+149%), from €670 to €1,670
- Current portion of long-term debt -€4,920
no longer reported in 2025 (was €4,920)
- Trade debts +€2,552
up €2,552 (+16.7%), from €15,249 to €17,801
- Tax, wage and social debts +€1,982
up €1,982 (+34.8%), from €5,694 to €7,676
- Short-term financial debts +€1,829
up €1,829 (+59.8%), from €3,056 to €4,885
- Profit (loss) carried forward +€1,185
up €1,185 (+40.7%), from €2,910 to €4,095
- Gross operating margin -€5,468
down €5,468 (-40.0%), from €13,673 to €8,205
- Taxes -€1,935
down €1,935 (-40.5%), from €4,782 to €2,847
- Financial charges +€144
up €144 (+26.0%), from €554 to €698
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 | €38,029 | €40,657 | +€2,628 | +6.9% |
| Fixed assets | 21/28 | €3,500 | €2,166 | -€1,334 | -38.1% |
| Tangible fixed assets | 22/27 | €3,500 | €2,166 | -€1,334 | -38.1% |
| Furniture and vehicles | 24 | €3,500 | €2,166 | -€1,334 | -38.1% |
| Current assets | 29/58 | €34,529 | €38,491 | +€3,962 | +11.5% |
| Amounts receivable within one year | 40/41 | €33,554 | €36,783 | +€3,229 | +9.6% |
| Trade receivables | 40 | €4,662 | €8,131 | +€3,469 | +74.4% |
| Other amounts receivable | 41 | €28,892 | €28,652 | -€240 | -0.8% |
| Cash at bank and in hand | 54/58 | €305 | €38 | -€267 | -87.5% |
| Deferred charges and accrued income | 490/1 | €670 | €1,670 | +€1,000 | +149% |
| Total equity and liabilities | 10/49 | €38,029 | €40,657 | +€2,628 | +6.9% |
| Equity | 10/15 | €9,110 | €10,295 | +€1,185 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,910 | €4,095 | +€1,185 | +40.7% |
| Amounts payable | 17/49 | €28,919 | €30,362 | +€1,443 | +5.0% |
| Amounts payable within one year | 42/48 | €28,919 | €30,362 | +€1,443 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €4,920 | - | -€4,920 | |
| Financial debts | 43 | €3,056 | €4,885 | +€1,829 | +59.8% |
| Credit institutions | 430/8 | €3,056 | €4,885 | +€1,829 | +59.8% |
| Trade debts | 44 | €15,249 | €17,801 | +€2,552 | +16.7% |
| Suppliers | 440/4 | €15,249 | €17,801 | +€2,552 | +16.7% |
| Taxes, remuneration and social security | 45 | €5,694 | €7,676 | +€1,982 | +34.8% |
| Taxes | 450/3 | €5,694 | €7,676 | +€1,982 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,334 | €1,334 | = | 0.0% |
| Other operating charges | 640/8 | €2,076 | €2,144 | +€68 | +3.3% |
| Gross operating margin | 9900 | €13,673 | €8,205 | -€5,468 | -40.0% |
| Operating profit (loss) | 9901 | €10,263 | €4,727 | -€5,536 | -53.9% |
| Financial income | 75/76B | €8 | €3 | -€5 | -62.5% |
| Recurring financial income | 75 | €8 | €3 | -€5 | -62.5% |
| Financial charges | 65/66B | €554 | €698 | +€144 | +26.0% |
| Recurring financial charges | 65 | €554 | €698 | +€144 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €9,717 | €4,032 | -€5,685 | -58.5% |
| Income taxes | 67/77 | €4,782 | €2,847 | -€1,935 | -40.5% |
| Profit (loss) for the period | 9904 | €4,935 | €1,185 | -€3,750 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,935 | €1,185 | -€3,750 | -76.0% |
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 26 October 2026 via checked.be.