Dr. Sam Proesmans: 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.
Dr. Sam Proesmans
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Tangible fixed assets +€26,996
up €26,996 (+231%), from €11,702 to €38,698
of which Furniture and vehicles: +€27,913
- Receivables within one year +€19,353
up €19,353 (+320%), from €6,050 to €25,403
of which Trade receivables: +€16,473
- Reserves -€205,720
down €205,720 (-100%), from €205,720 to €0
- Other debts +€174,319
new in 2025: €174,319
- Profit (loss) carried forward +€84,665
new in 2025: €84,665
- Tax, wage and social debts +€29,489
up €29,489 (+54.8%), from €53,844 to €83,333
- Trade debts -€5,637
down €5,637 (-74.9%), from €7,522 to €1,886
- Gross operating margin -€7,643
down €7,643 (-3.3%), from €233,116 to €225,473
- Other operating charges +€5,829
up €5,829 (+414%), from €1,407 to €7,236
- Taxes -€3,557
down €3,557 (-6.7%), from €53,393 to €49,835
- Depreciation +€2,516
up €2,516 (+112%), from €2,248 to €4,764
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 | €272,086 | €351,001 | +€78,915 | +29.0% |
| Fixed assets | 21/28 | €11,702 | €38,698 | +€26,996 | +231% |
| Tangible fixed assets | 22/27 | €11,702 | €38,698 | +€26,996 | +231% |
| Plant, machinery and equipment | 23 | €952 | €712 | -€240 | -25.2% |
| Furniture and vehicles | 24 | €6,202 | €34,115 | +€27,913 | +450% |
| Other tangible fixed assets | 26 | €4,549 | €3,871 | -€678 | -14.9% |
| Current assets | 29/58 | €260,384 | €312,304 | +€51,920 | +19.9% |
| Amounts receivable within one year | 40/41 | €6,050 | €25,403 | +€19,353 | +320% |
| Trade receivables | 40 | €6,050 | €22,523 | +€16,473 | +272% |
| Other amounts receivable | 41 | - | €2,880 | +€2,880 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €254,334 | €255,766 | +€1,432 | +0.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,134 | +€1,134 | |
| Total equity and liabilities | 10/49 | €272,086 | €351,001 | +€78,915 | +29.0% |
| Equity | 10/15 | €210,720 | €89,665 | -€121,055 | -57.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €205,720 | €0 | -€205,720 | -100% |
| Distributable reserves | 133 | €205,720 | €0 | -€205,720 | -100% |
| Profit (loss) carried forward | 14 | - | €84,665 | +€84,665 | |
| Amounts payable | 17/49 | €61,366 | €261,337 | +€199,971 | +326% |
| Amounts payable within one year | 42/48 | €61,366 | €259,537 | +€198,171 | +323% |
| Trade debts | 44 | €7,522 | €1,886 | -€5,637 | -74.9% |
| Suppliers | 440/4 | €7,522 | €1,886 | -€5,637 | -74.9% |
| Taxes, remuneration and social security | 45 | €53,844 | €83,333 | +€29,489 | +54.8% |
| Taxes | 450/3 | €53,844 | €83,333 | +€29,489 | +54.8% |
| Other amounts payable | 47/48 | - | €174,319 | +€174,319 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €4,764 | +€2,516 | +112% |
| Other operating charges | 640/8 | €1,407 | €7,236 | +€5,829 | +414% |
| Gross operating margin | 9900 | €233,116 | €225,473 | -€7,643 | -3.3% |
| Operating profit (loss) | 9901 | €229,460 | €213,473 | -€15,987 | -7.0% |
| Financial income | 75/76B | €1 | €1,548 | +€1,547 | +193,374% |
| Recurring financial income | 75 | €1 | €1,548 | +€1,547 | +193,374% |
| Financial charges | 65/66B | €99 | €521 | +€422 | +428% |
| Recurring financial charges | 65 | €99 | €521 | +€422 | +428% |
| Profit (loss) for the period before taxes | 9903 | €229,363 | €214,500 | -€14,863 | -6.5% |
| Income taxes | 67/77 | €53,393 | €49,835 | -€3,557 | -6.7% |
| Profit (loss) for the period | 9904 | €175,970 | €164,665 | -€11,305 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €175,970 | €164,665 | -€11,305 | -6.4% |
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 15 October 2026 via checked.be.