SAM VERSLUYS CONSULTING: 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 VERSLUYS CONSULTING
Largest movements
- Cash -€3,005
down €3,005 (-18.1%), from €16,607 to €13,602
mainly Net result for the year (-€3,459)
- Profit (loss) carried forward -€3,459
down €3,459 (-281%), from -€1,231 to -€4,690
- Trade debts +€454
new in 2025: €454
- Gross operating margin -€1,844
down €1,844 (-157%), from -€1,175 to -€3,019
- Other operating charges -€238
down €238 (-37.3%), from €637 to €400
- Financial income -€92
down €92 (-91.8%), from €100 to €8
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 | €16,616 | €13,611 | -€3,005 | -18.1% |
| Current assets | 29/58 | €16,616 | €13,611 | -€3,005 | -18.1% |
| Amounts receivable within one year | 40/41 | €9 | €9 | = | 0.0% |
| Other amounts receivable | 41 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,607 | €13,602 | -€3,005 | -18.1% |
| Total equity and liabilities | 10/49 | €16,616 | €13,611 | -€3,005 | -18.1% |
| Equity | 10/15 | €11,169 | €7,710 | -€3,459 | -31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,231 | -€4,690 | -€3,459 | -281% |
| Amounts payable | 17/49 | €5,447 | €5,901 | +€454 | +8.3% |
| Amounts payable within one year | 42/48 | €5,447 | €5,901 | +€454 | +8.3% |
| Trade debts | 44 | - | €454 | +€454 | |
| Suppliers | 440/4 | - | €454 | +€454 | |
| Other amounts payable | 47/48 | €5,447 | €5,447 | = | 0.0% |
| Other operating charges | 640/8 | €637 | €400 | -€238 | -37.3% |
| Gross operating margin | 9900 | -€1,175 | -€3,019 | -€1,844 | -157% |
| Operating profit (loss) | 9901 | -€1,812 | -€3,418 | -€1,606 | -88.6% |
| Financial income | 75/76B | €100 | €8 | -€92 | -91.8% |
| Recurring financial income | 75 | €100 | €8 | -€92 | -91.8% |
| Financial charges | 65/66B | €48 | €48 | -€0 | -0.4% |
| Recurring financial charges | 65 | €48 | €48 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,760 | -€3,458 | -€1,698 | -96.4% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€1,760 | -€3,459 | -€1,699 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,760 | -€3,459 | -€1,699 | -96.5% |
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 25 October 2026 via checked.be.