ALLSAMPLES: 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.
ALLSAMPLES
Largest movements
- Receivables within one year -€19,254
down €19,254 (-68.0%), from €28,302 to €9,048
of which Trade receivables: -€15,045
- Cash +€10,235
up €10,235 (+20.1%), from €50,930 to €61,165
mainly Net result for the year (+€25,657) and Receivables within one year (+€19,254)
- Receivables after one year +€7,000
up €7,000 (+42.6%), from €16,448 to €23,448
- Reserves +€25,657
up €25,657 (+47.2%), from €54,410 to €80,067
- Debts after one year -€14,725
down €14,725 (-60.7%), from €24,256 to €9,531
- Tax, wage and social debts -€8,905
down €8,905 (-77.1%), from €11,550 to €2,645
- Trade debts -€5,671
down €5,671 (-39.8%), from €14,260 to €8,589
- Gross operating margin +€11,947
up €11,947 (+34.0%), from €35,118 to €47,065
- Taxes +€3,756
up €3,756 (+61.3%), from €6,129 to €9,885
- Financial income +€1,265
new in 2025: €1,265
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 | €123,024 | €119,924 | -€3,100 | -2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,308 | €25,393 | -€915 | -3.5% |
| Tangible fixed assets | 22/27 | €26,308 | €25,393 | -€915 | -3.5% |
| Plant, machinery and equipment | 23 | €5,794 | €8,582 | +€2,787 | +48.1% |
| Furniture and vehicles | 24 | €571 | €4,539 | +€3,968 | +694.4% |
| Leasing and similar rights | 25 | €19,942 | €12,272 | -€7,670 | -38.5% |
| Current assets | 29/58 | €96,716 | €94,532 | -€2,185 | -2.3% |
| Amounts receivable after more than one year | 29 | €16,448 | €23,448 | +€7,000 | +42.6% |
| Other amounts receivable | 291 | €16,448 | €23,448 | +€7,000 | +42.6% |
| Amounts receivable within one year | 40/41 | €28,302 | €9,048 | -€19,254 | -68.0% |
| Trade receivables | 40 | €17,853 | €2,808 | -€15,045 | -84.3% |
| Other amounts receivable | 41 | €10,449 | €6,240 | -€4,209 | -40.3% |
| Cash at bank and in hand | 54/58 | €50,930 | €61,165 | +€10,235 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,037 | €870 | -€166 | -16.0% |
| Total equity and liabilities | 10/49 | €123,024 | €119,924 | -€3,100 | -2.5% |
| Equity | 10/15 | €59,410 | €85,067 | +€25,657 | +43.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,410 | €80,067 | +€25,657 | +47.2% |
| Distributable reserves | 133 | €54,410 | €80,067 | +€25,657 | +47.2% |
| Amounts payable | 17/49 | €63,614 | €34,858 | -€28,756 | -45.2% |
| Amounts payable after more than one year | 17 | €24,256 | €9,531 | -€14,725 | -60.7% |
| Financial debts | 170/4 | €24,256 | €9,531 | -€14,725 | -60.7% |
| Amounts payable within one year | 42/48 | €39,358 | €25,327 | -€14,031 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €13,549 | €14,094 | +€545 | +4.0% |
| Trade debts | 44 | €14,260 | €8,589 | -€5,671 | -39.8% |
| Suppliers | 440/4 | €14,260 | €8,589 | -€5,671 | -39.8% |
| Taxes, remuneration and social security | 45 | €11,550 | €2,645 | -€8,905 | -77.1% |
| Taxes | 450/3 | €11,550 | €2,645 | -€8,905 | -77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,300 | €10,702 | +€402 | +3.9% |
| Other operating charges | 640/8 | €732 | €705 | -€26 | -3.6% |
| Gross operating margin | 9900 | €35,118 | €47,065 | +€11,947 | +34.0% |
| Operating profit (loss) | 9901 | €24,087 | €35,658 | +€11,571 | +48.0% |
| Financial income | 75/76B | - | €1,265 | +€1,265 | |
| Recurring financial income | 75 | - | €1,265 | +€1,265 | |
| Financial charges | 65/66B | €1,850 | €1,381 | -€469 | -25.4% |
| Recurring financial charges | 65 | €1,850 | €1,381 | -€469 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €22,237 | €35,542 | +€13,305 | +59.8% |
| Income taxes | 67/77 | €6,129 | €9,885 | +€3,756 | +61.3% |
| Profit (loss) for the period | 9904 | €16,108 | €25,657 | +€9,549 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,108 | €25,657 | +€9,549 | +59.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.