SAM-AZING CONSULTING: what changed
SAM-AZING CONSULTING
Largest movements
- Cash +€36,713
up €36,713 (+211%), from €17,387 to €54,100
mainly Net result for the year (+€22,637) and Receivables within one year (+€13,564)
- Receivables within one year -€13,564
down €13,564 (-40.9%), from €33,183 to €19,619
of which Trade receivables: -€13,618
- Reserves +€66,069
new in 2025: €66,069
- Profit (loss) carried forward -€43,432
no longer reported in 2025 (was €43,432)
- Tax, wage and social debts +€3,619
up €3,619 (+54.5%), from €6,641 to €10,259
- Trade debts -€3,501
down €3,501 (-70.2%), from €4,988 to €1,487
- Other debts +€867
up €867 (+297%), from €292 to €1,159
- Taxes +€2,166
up €2,166 (+28.5%), from €7,602 to €9,768
- Gross operating margin -€966
down €966 (-2.6%), from €37,174 to €36,208
- Depreciation +€579
up €579 (+55.4%), from €1,046 to €1,626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,852 | €81,474 | +€23,621 | +40.8% |
| Fixed assets | 21/28 | €6,848 | €7,443 | +€595 | +8.7% |
| Tangible fixed assets | 22/27 | €6,848 | €7,443 | +€595 | +8.7% |
| Plant, machinery and equipment | 23 | €5,411 | €4,115 | -€1,296 | -23.9% |
| Other tangible fixed assets | 26 | €1,436 | €3,327 | +€1,891 | +132% |
| Current assets | 29/58 | €51,005 | €74,031 | +€23,026 | +45.1% |
| Amounts receivable within one year | 40/41 | €33,183 | €19,619 | -€13,564 | -40.9% |
| Trade receivables | 40 | €33,183 | €19,565 | -€13,618 | -41.0% |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Cash at bank and in hand | 54/58 | €17,387 | €54,100 | +€36,713 | +211% |
| Deferred charges and accrued income | 490/1 | €434 | €311 | -€123 | -28.3% |
| Total equity and liabilities | 10/49 | €57,852 | €81,474 | +€23,621 | +40.8% |
| Equity | 10/15 | €45,932 | €68,569 | +€22,637 | +49.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €66,069 | +€66,069 | |
| Distributable reserves | 133 | - | €66,069 | +€66,069 | |
| Profit (loss) carried forward | 14 | €43,432 | - | -€43,432 | |
| Amounts payable | 17/49 | €11,920 | €12,905 | +€984 | +8.3% |
| Amounts payable within one year | 42/48 | €11,920 | €12,905 | +€984 | +8.3% |
| Trade debts | 44 | €4,988 | €1,487 | -€3,501 | -70.2% |
| Suppliers | 440/4 | €4,988 | €1,487 | -€3,501 | -70.2% |
| Taxes, remuneration and social security | 45 | €6,641 | €10,259 | +€3,619 | +54.5% |
| Taxes | 450/3 | €6,641 | €10,259 | +€3,619 | +54.5% |
| Other amounts payable | 47/48 | €292 | €1,159 | +€867 | +297% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €1,626 | +€579 | +55.4% |
| Other operating charges | 640/8 | €655 | €601 | -€54 | -8.3% |
| Gross operating margin | 9900 | €37,174 | €36,208 | -€966 | -2.6% |
| Operating profit (loss) | 9901 | €35,472 | €33,982 | -€1,491 | -4.2% |
| Financial income | 75/76B | €3 | €11 | +€8 | +276% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +276% |
| Financial charges | 65/66B | €1,654 | €1,588 | -€67 | -4.0% |
| Recurring financial charges | 65 | €1,654 | €1,588 | -€67 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €33,821 | €32,405 | -€1,416 | -4.2% |
| Income taxes | 67/77 | €7,602 | €9,768 | +€2,166 | +28.5% |
| Profit (loss) for the period | 9904 | €26,219 | €22,637 | -€3,581 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,219 | €22,637 | -€3,581 | -13.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.