U-SENTRIC: 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.
U-SENTRIC
Largest movements
- Receivables within one year -€30,769
down €30,769 (-85.2%), from €36,109 to €5,341
of which Trade receivables: -€27,134
- Cash +€23,251
up €23,251 (+9.1%), from €255,986 to €279,237
mainly Receivables within one year (+€30,769) and Depreciation (+€9,489)
- Intangible fixed assets -€15,372
down €15,372 (-62.7%), from €24,516 to €9,144
- Trade debts -€25,813
down €25,813 (-24.9%), from €103,710 to €77,897
- Staff costs -€97,690
no longer reported in 2025 (was €97,690)
- Gross operating margin +€62,254
up €62,254, from -€47,597 to €14,657
- Financial income -€19,757
down €19,757 (-99.4%), from €19,877 to €120
- Depreciation -€622
down €622 (-6.2%), from €10,112 to €9,489
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 | €325,328 | €299,261 | -€26,067 | -8.0% |
| Fixed assets | 21/28 | €32,516 | €14,684 | -€17,832 | -54.8% |
| Intangible fixed assets | 21 | €24,516 | €9,144 | -€15,372 | -62.7% |
| Tangible fixed assets | 22/27 | €3,325 | €940 | -€2,385 | -71.7% |
| Plant, machinery and equipment | 23 | €659 | €360 | -€299 | -45.3% |
| Furniture and vehicles | 24 | €2,665 | €579 | -€2,086 | -78.3% |
| Financial fixed assets | 28 | €4,675 | €4,600 | -€75 | -1.6% |
| Current assets | 29/58 | €292,812 | €284,577 | -€8,235 | -2.8% |
| Amounts receivable within one year | 40/41 | €36,109 | €5,341 | -€30,769 | -85.2% |
| Trade receivables | 40 | €27,134 | - | -€27,134 | |
| Other amounts receivable | 41 | €8,975 | €5,341 | -€3,634 | -40.5% |
| Cash at bank and in hand | 54/58 | €255,986 | €279,237 | +€23,251 | +9.1% |
| Deferred charges and accrued income | 490/1 | €717 | - | -€717 | |
| Total equity and liabilities | 10/49 | €325,328 | €299,261 | -€26,067 | -8.0% |
| Equity | 10/15 | €214,987 | €215,045 | +€58 | 0.0% |
| Contributions | 10/11 | €43,583 | €43,583 | = | 0.0% |
| Reserves | 13 | €171,404 | €171,462 | +€58 | 0.0% |
| Non-distributable reserves | 130/1 | €4,358 | €4,358 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,358 | €4,358 | = | 0.0% |
| Distributable reserves | 133 | €167,046 | €167,103 | +€58 | 0.0% |
| Amounts payable | 17/49 | €110,341 | €84,216 | -€26,125 | -23.7% |
| Amounts payable within one year | 42/48 | €110,341 | €84,216 | -€26,125 | -23.7% |
| Trade debts | 44 | €103,710 | €77,897 | -€25,813 | -24.9% |
| Suppliers | 440/4 | €103,710 | €77,897 | -€25,813 | -24.9% |
| Taxes, remuneration and social security | 45 | €312 | - | -€312 | |
| Taxes | 450/3 | €312 | - | -€312 | |
| Other amounts payable | 47/48 | €6,319 | €6,319 | = | 0.0% |
| Non-recurring operating income | 76A | €800 | €3,354 | +€2,554 | +319% |
| Remuneration, social security and pensions | 62 | €97,690 | - | -€97,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,112 | €9,489 | -€622 | -6.2% |
| Other operating charges | 640/8 | €331 | €455 | +€124 | +37.3% |
| Non-recurring operating charges | 66A | €3,127 | €4,242 | +€1,115 | +35.6% |
| Gross operating margin | 9900 | -€47,597 | €14,657 | +€62,254 | |
| Operating profit (loss) | 9901 | -€158,857 | €471 | +€159,328 | |
| Financial income | 75/76B | €19,877 | €120 | -€19,757 | -99.4% |
| Recurring financial income | 75 | €19,877 | €120 | -€19,757 | -99.4% |
| Financial charges | 65/66B | €827 | €517 | -€310 | -37.5% |
| Recurring financial charges | 65 | €827 | €517 | -€310 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€139,808 | €73 | +€139,881 | |
| Income taxes | 67/77 | - | €15 | +€15 | |
| Profit (loss) for the period | 9904 | -€139,808 | €58 | +€139,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€139,808 | €58 | +€139,865 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.