Sam Gommers: 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 Gommers
Largest movements
- Cash -€32,327
down €32,327 (-74.9%), from €43,166 to €10,839
mainly Contributions, distributions and other (-€55,000) and Tax, wage and social debts (-€26,855)
- Receivables after one year +€3,000
new in 2025: €3,000
- Tangible fixed assets +€2,844
up €2,844 (+474%), from €601 to €3,445
of which Furniture and vehicles: +€1,757
- Tax, wage and social debts -€26,855
down €26,855 (-71.7%), from €37,470 to €10,615
- Reserves +€5,320
new in 2025: €5,320
- Other debts -€4,926
down €4,926 (-94.7%), from €5,203 to €277
- Gross operating margin -€59,621
down €59,621 (-43.2%), from €138,104 to €78,483
- Taxes -€14,243
down €14,243 (-46.6%), from €30,542 to €16,299
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 | €43,766 | €17,284 | -€26,483 | -60.5% |
| Fixed assets | 21/28 | €601 | €3,445 | +€2,844 | +474% |
| Tangible fixed assets | 22/27 | €601 | €3,445 | +€2,844 | +474% |
| Furniture and vehicles | 24 | - | €1,757 | +€1,757 | |
| Other tangible fixed assets | 26 | €601 | €1,688 | +€1,087 | +181% |
| Current assets | 29/58 | €43,166 | €13,839 | -€29,327 | -67.9% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 291 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €43,166 | €10,839 | -€32,327 | -74.9% |
| Total equity and liabilities | 10/49 | €43,766 | €17,284 | -€26,483 | -60.5% |
| Equity | 10/15 | €1,000 | €6,320 | +€5,320 | +532% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €5,320 | +€5,320 | |
| Distributable reserves | 133 | - | €5,320 | +€5,320 | |
| Amounts payable | 17/49 | €42,766 | €10,964 | -€31,803 | -74.4% |
| Amounts payable within one year | 42/48 | €42,766 | €10,964 | -€31,803 | -74.4% |
| Trade debts | 44 | €94 | €72 | -€22 | -23.0% |
| Suppliers | 440/4 | €94 | €72 | -€22 | -23.0% |
| Taxes, remuneration and social security | 45 | €37,470 | €10,615 | -€26,855 | -71.7% |
| Taxes | 450/3 | €37,470 | €10,615 | -€26,855 | -71.7% |
| Other amounts payable | 47/48 | €5,203 | €277 | -€4,926 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €793 | +€791 | +39,962% |
| Other operating charges | 640/8 | €996 | €1,113 | +€117 | +11.8% |
| Gross operating margin | 9900 | €138,104 | €78,483 | -€59,621 | -43.2% |
| Operating profit (loss) | 9901 | €137,107 | €76,577 | -€60,529 | -44.1% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €44 | €48 | +€4 | +10.0% |
| Recurring financial charges | 65 | €44 | €48 | +€4 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €137,063 | €76,619 | -€60,444 | -44.1% |
| Income taxes | 67/77 | €30,542 | €16,299 | -€14,243 | -46.6% |
| Profit (loss) for the period | 9904 | €106,521 | €60,320 | -€46,201 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,521 | €60,320 | -€46,201 | -43.4% |
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 20 October 2026 via checked.be.