Sam Falckenbach: 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.
Sam Falckenbach
Largest movements
- Current investments +€30,287
up €30,287 (+209%), from €14,513 to €44,800
- Cash +€30,052
up €30,052 (+110%), from €27,368 to €57,420
mainly Net result for the year (+€72,204) and Tax, wage and social debts (+€16,966)
- Receivables after one year +€18,000
new in 2025: €18,000
- Receivables within one year +€10,118
new in 2025: €10,118
of which Other amounts receivable: +€9,999
- Reserves +€72,204
up €72,204 (+310%), from €23,266 to €95,469
- Tax, wage and social debts +€16,966
up €16,966 (+128%), from €13,236 to €30,203
- Gross operating margin +€59,614
up €59,614 (+190%), from €31,340 to €90,954
- Taxes +€12,530
up €12,530 (+199%), from €6,294 to €18,823
- Financial income +€1,705
up €1,705 (+11,473%), from €15 to €1,720
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 | €44,016 | €132,644 | +€88,628 | +201% |
| Fixed assets | 21/28 | €1,559 | €1,222 | -€337 | -21.6% |
| Tangible fixed assets | 22/27 | €1,559 | €1,222 | -€337 | -21.6% |
| Furniture and vehicles | 24 | €1,559 | €1,222 | -€337 | -21.6% |
| Current assets | 29/58 | €42,458 | €131,422 | +€88,964 | +210% |
| Amounts receivable after more than one year | 29 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 291 | - | €18,000 | +€18,000 | |
| Amounts receivable within one year | 40/41 | - | €10,118 | +€10,118 | |
| Trade receivables | 40 | - | €119 | +€119 | |
| Other amounts receivable | 41 | - | €9,999 | +€9,999 | |
| Current investments | 50/53 | €14,513 | €44,800 | +€30,287 | +209% |
| Cash at bank and in hand | 54/58 | €27,368 | €57,420 | +€30,052 | +110% |
| Deferred charges and accrued income | 490/1 | €576 | €1,084 | +€508 | +88.3% |
| Total equity and liabilities | 10/49 | €44,016 | €132,644 | +€88,628 | +201% |
| Equity | 10/15 | €28,266 | €100,469 | +€72,204 | +255% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,266 | €95,469 | +€72,204 | +310% |
| Distributable reserves | 133 | €23,266 | €95,469 | +€72,204 | +310% |
| Amounts payable | 17/49 | €15,751 | €32,175 | +€16,424 | +104% |
| Amounts payable within one year | 42/48 | €15,631 | €32,175 | +€16,544 | +106% |
| Trade debts | 44 | €2,394 | €1,972 | -€422 | -17.6% |
| Suppliers | 440/4 | €2,394 | €1,972 | -€422 | -17.6% |
| Taxes, remuneration and social security | 45 | €13,236 | €30,203 | +€16,966 | +128% |
| Taxes | 450/3 | €13,236 | €30,203 | +€16,966 | +128% |
| Accrued charges and deferred income | 492/3 | €120 | €0 | -€120 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €337 | +€212 | +170% |
| Other operating charges | 640/8 | €404 | €163 | -€241 | -59.7% |
| Gross operating margin | 9900 | €31,340 | €90,954 | +€59,614 | +190% |
| Operating profit (loss) | 9901 | €30,811 | €90,454 | +€59,643 | +194% |
| Financial income | 75/76B | €15 | €1,720 | +€1,705 | +11,473% |
| Recurring financial income | 75 | €15 | €1,720 | +€1,705 | +11,473% |
| Financial charges | 65/66B | €1,267 | €1,147 | -€120 | -9.5% |
| Recurring financial charges | 65 | €1,267 | €1,147 | -€120 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €29,559 | €91,027 | +€61,467 | +208% |
| Income taxes | 67/77 | €6,294 | €18,823 | +€12,530 | +199% |
| Profit (loss) for the period | 9904 | €23,266 | €72,204 | +€48,938 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €23,266 | €72,204 | +€48,938 | +210% |
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 18 October 2026 via checked.be.