Sam Van Simaeys: 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 Van Simaeys
Largest movements
- Cash -€39,872
down €39,872 (-69.9%), from €57,067 to €17,196
mainly Tax, wage and social debts (-€15,733) and Net result for the year (-€12,872)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Receivables within one year -€4,676
down €4,676 (-51.5%), from €9,080 to €4,404
of which Trade receivables: -€6,438
- Tax, wage and social debts -€15,733
down €15,733 (-98.5%), from €15,972 to €239
- Profit (loss) carried forward -€12,872
down €12,872, from €366 to -€12,506
- Other debts -€8,363
no longer reported in 2025 (was €8,363)
- Trade debts +€2,420
up €2,420 (+542%), from €447 to €2,866
- Gross operating margin -€66,254
down €66,254, from €53,618 to -€12,636
- Taxes -€15,839
down €15,839 (-99.6%), from €15,900 to €61
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 | €66,148 | €31,600 | -€34,548 | -52.2% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €66,148 | €21,600 | -€44,548 | -67.3% |
| Amounts receivable within one year | 40/41 | €9,080 | €4,404 | -€4,676 | -51.5% |
| Trade receivables | 40 | €8,179 | €1,741 | -€6,438 | -78.7% |
| Other amounts receivable | 41 | €901 | €2,664 | +€1,762 | +196% |
| Cash at bank and in hand | 54/58 | €57,067 | €17,196 | -€39,872 | -69.9% |
| Total equity and liabilities | 10/49 | €66,148 | €31,600 | -€34,548 | -52.2% |
| Equity | 10/15 | €41,366 | €28,494 | -€12,872 | -31.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €366 | -€12,506 | -€12,872 | |
| Amounts payable | 17/49 | €24,782 | €3,106 | -€21,676 | -87.5% |
| Amounts payable within one year | 42/48 | €24,782 | €3,106 | -€21,676 | -87.5% |
| Trade debts | 44 | €447 | €2,866 | +€2,420 | +542% |
| Suppliers | 440/4 | €447 | €2,866 | +€2,420 | +542% |
| Taxes, remuneration and social security | 45 | €15,972 | €239 | -€15,733 | -98.5% |
| Taxes | 450/3 | €15,972 | €239 | -€15,733 | -98.5% |
| Other amounts payable | 47/48 | €8,363 | - | -€8,363 | |
| Other operating charges | 640/8 | €193 | €53 | -€140 | -72.5% |
| Gross operating margin | 9900 | €53,618 | -€12,636 | -€66,254 | |
| Operating profit (loss) | 9901 | €53,425 | -€12,689 | -€66,114 | |
| Financial income | 75/76B | €60 | €61 | +€0 | +0.4% |
| Recurring financial income | 75 | €60 | €61 | +€0 | +0.4% |
| Financial charges | 65/66B | €219 | €183 | -€37 | -16.8% |
| Recurring financial charges | 65 | €219 | €183 | -€37 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €53,266 | -€12,810 | -€66,077 | |
| Income taxes | 67/77 | €15,900 | €61 | -€15,839 | -99.6% |
| Profit (loss) for the period | 9904 | €37,366 | -€12,872 | -€50,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,366 | -€12,872 | -€50,238 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.