Samen proeven: 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.
Samen proeven
Largest movements
- Tangible fixed assets -€3,271
down €3,271 (-33.9%), from €9,647 to €6,376
of which Land and buildings: -€3,005
- Cash -€889
down €889 (-5.5%), from €16,104 to €15,215
mainly Net result for the year (-€4,602) and Current investments (-€76)
- Profit (loss) carried forward -€4,602
down €4,602 (-8.5%), from -€53,930 to -€58,532
- Gross operating margin +€685
up €685 (+57.4%), from -€1,192 to -€508
- Other operating charges -€199
down €199 (-21.7%), from €914 to €715
- Depreciation -€96
down €96 (-2.8%), from €3,366 to €3,271
- Financial charges +€95
up €95 (+91.8%), from €103 to €198
- Financial income -€78
down €78 (-46.2%), from €170 to €91
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 | €63,547 | €59,369 | -€4,178 | -6.6% |
| Fixed assets | 21/28 | €9,707 | €6,436 | -€3,271 | -33.7% |
| Tangible fixed assets | 22/27 | €9,647 | €6,376 | -€3,271 | -33.9% |
| Land and buildings | 22 | €9,015 | €6,010 | -€3,005 | -33.3% |
| Plant, machinery and equipment | 23 | €198 | €99 | -€99 | -50.0% |
| Furniture and vehicles | 24 | €433 | €267 | -€166 | -38.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €53,841 | €52,933 | -€908 | -1.7% |
| Amounts receivable within one year | 40/41 | €134 | €39 | -€94 | -70.5% |
| Other amounts receivable | 41 | €134 | €39 | -€94 | -70.5% |
| Current investments | 50/53 | €37,602 | €37,678 | +€76 | +0.2% |
| Cash at bank and in hand | 54/58 | €16,104 | €15,215 | -€889 | -5.5% |
| Total equity and liabilities | 10/49 | €63,547 | €59,369 | -€4,178 | -6.6% |
| Equity | 10/15 | €40,330 | €35,728 | -€4,602 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,660 | €75,660 | = | 0.0% |
| Distributable reserves | 133 | €75,660 | €75,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,930 | -€58,532 | -€4,602 | -8.5% |
| Amounts payable | 17/49 | €23,217 | €23,641 | +€424 | +1.8% |
| Amounts payable within one year | 42/48 | €23,217 | €23,641 | +€424 | +1.8% |
| Trade debts | 44 | €66 | €400 | +€333 | +503% |
| Suppliers | 440/4 | €66 | €400 | +€333 | +503% |
| Other amounts payable | 47/48 | €23,151 | €23,241 | +€90 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €3,271 | -€96 | -2.8% |
| Other operating charges | 640/8 | €914 | €715 | -€199 | -21.7% |
| Gross operating margin | 9900 | -€1,192 | -€508 | +€685 | +57.4% |
| Operating profit (loss) | 9901 | -€5,473 | -€4,494 | +€979 | +17.9% |
| Financial income | 75/76B | €170 | €91 | -€78 | -46.2% |
| Recurring financial income | 75 | €170 | €91 | -€78 | -46.2% |
| Financial charges | 65/66B | €103 | €198 | +€95 | +91.8% |
| Recurring financial charges | 65 | €103 | €198 | +€95 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,407 | -€4,601 | +€806 | +14.9% |
| Income taxes | 67/77 | -€60 | €1 | +€62 | |
| Profit (loss) for the period | 9904 | -€5,346 | -€4,602 | +€744 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,346 | -€4,602 | +€744 | +13.9% |
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 16 October 2026 via checked.be.