SAMENHUIZEN: what changed
Two fiscal 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.
SAMENHUIZEN
Largest movements
- Cash +€9,845
up €9,845 (+25.2%), from €39,061 to €48,906
mainly Net result for the year (+€14,088) and Depreciation (+€7,004)
- Intangible fixed assets -€6,595
no longer reported in 2025 (was €6,595)
- Profit (loss) carried forward +€14,088
up €14,088 (+595.3%), from €2,367 to €16,455
- Accrued charges and deferred income -€14,050
down €14,050 (-35.0%), from €40,154 to €26,104
- Debts within one year +€3,431
up €3,431 (+14.5%), from €23,712 to €27,143
of which Trade debts: +€4,761
- Gross operating margin +€19,233
up €19,233 (+12.4%), from €155,158 to €174,391
- Staff costs +€11,180
up €11,180 (+7.9%), from €141,581 to €152,761
- Purchases and services +€10,138
up €10,138 (+15.2%), from €66,726 to €76,864
- Turnover +€8,181
up €8,181 (+40.6%), from €20,149 to €28,330
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.
Cash bridge derived
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 | €81,960 | €85,429 | +€3,469 | +4.2% |
| Fixed assets | 21/28 | €7,504 | €500 | -€7,004 | -93.3% |
| Intangible fixed assets | 21 | €6,595 | - | -€6,595 | |
| Tangible fixed assets | 22/27 | €409 | - | -€409 | |
| Plant, machinery and equipment | 23 | €409 | - | -€409 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €74,456 | €84,929 | +€10,473 | +14.1% |
| Amounts receivable within one year | 40/41 | €29,199 | €29,471 | +€271 | +0.9% |
| Trade receivables | 40 | - | €60 | +€60 | |
| Other amounts receivable | 41 | €29,199 | €29,411 | +€211 | +0.7% |
| Cash at bank and in hand | 54/58 | €39,061 | €48,906 | +€9,845 | +25.2% |
| Deferred charges and accrued income | 490/1 | €6,196 | €6,552 | +€356 | +5.7% |
| Total equity and liabilities | 10/49 | €81,960 | €85,429 | +€3,469 | +4.2% |
| Equity | 10/15 | €18,093 | €32,182 | +€14,088 | +77.9% |
| Reserves | 13 | €15,727 | €15,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,367 | €16,455 | +€14,088 | +595.3% |
| Amounts payable | 17/49 | €63,867 | €53,247 | -€10,619 | -16.6% |
| Amounts payable within one year | 42/48 | €23,712 | €27,143 | +€3,431 | +14.5% |
| Trade debts | 44 | €6,218 | €10,979 | +€4,761 | +76.6% |
| Suppliers | 440/4 | €6,218 | €10,979 | +€4,761 | +76.6% |
| Taxes, remuneration and social security | 45 | €17,305 | €16,164 | -€1,140 | -6.6% |
| Taxes | 450/3 | €74 | €1,256 | +€1,182 | +1596.1% |
| Remuneration and social security | 454/9 | €17,231 | €14,909 | -€2,322 | -13.5% |
| Accrued charges and deferred income | 492/3 | €40,154 | €26,104 | -€14,050 | -35.0% |
| Turnover | 70 | €20,149 | €28,330 | +€8,181 | +40.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,726 | €76,864 | +€10,138 | +15.2% |
| Remuneration, social security and pensions | 62 | €141,581 | €152,761 | +€11,180 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,846 | €7,004 | -€843 | -10.7% |
| Non-recurring operating charges | 66A | - | €123 | +€123 | |
| Gross operating margin | 9900 | €155,158 | €174,391 | +€19,233 | +12.4% |
| Operating profit (loss) | 9901 | €5,730 | €14,503 | +€8,773 | +153.1% |
| Financial income | 75/76B | €14 | €2 | -€11 | -83.2% |
| Recurring financial income | 75 | €14 | €2 | -€11 | -83.2% |
| Financial charges | 65/66B | €1,009 | €416 | -€593 | -58.7% |
| Recurring financial charges | 65 | €1,009 | €416 | -€593 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €4,735 | €14,089 | +€9,354 | +197.6% |
| Income taxes | 67/77 | €1 | €1 | -€1 | -43.5% |
| Profit (loss) for the period | 9904 | €4,733 | €14,088 | +€9,355 | +197.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,733 | €14,088 | +€9,355 | +197.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.