Samenpunt: 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.
Samenpunt
Largest movements
- Cash +€1.1m
up €1.1m (+137.9%), from €789,225 to €1.9m
mainly Current investments (+€718,507) and Net result for the year (+€288,469)
- Current investments -€718,507
down €718,507 (-60.6%), from €1.2m to €466,661
- Receivables within one year +€89,927
up €89,927 (+62.1%), from €144,770 to €234,697
of which Trade receivables: +€123,180
- Tangible fixed assets -€39,595
down €39,595 (-6.4%), from €622,985 to €583,390
of which Land and buildings: -€42,540
- Reserves +€250,000
up €250,000 (+31.6%), from €790,000 to €1.0m
- Debts within one year +€136,392
up €136,392 (+17.5%), from €780,728 to €917,120
of which Tax, wage and social debts: +€141,862
- Profit (loss) carried forward +€38,469
up €38,469 (+3.3%), from €1.2m to €1.2m
- Purchases and services +€383,985
new in 2025: €383,985
- Gross operating margin +€292,389
up €292,389 (+6.5%), from €4.5m to €4.8m
- Staff costs +€264,593
up €264,593 (+6.5%), from €4.1m to €4.3m
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 | €2,787,129 | €3,208,490 | +€421,361 | +15.1% |
| Fixed assets | 21/28 | €651,365 | €611,156 | -€40,209 | -6.2% |
| Intangible fixed assets | 21 | €3,340 | €2,226 | -€1,114 | -33.3% |
| Tangible fixed assets | 22/27 | €622,985 | €583,390 | -€39,595 | -6.4% |
| Land and buildings | 22 | €587,779 | €545,239 | -€42,540 | -7.2% |
| Plant, machinery and equipment | 23 | €15,031 | €22,820 | +€7,789 | +51.8% |
| Furniture and vehicles | 24 | €20,175 | €15,331 | -€4,844 | -24.0% |
| Financial fixed assets | 28 | €25,040 | €25,540 | +€500 | +2.0% |
| Current assets | 29/58 | €2,135,764 | €2,597,334 | +€461,570 | +21.6% |
| Amounts receivable within one year | 40/41 | €144,770 | €234,697 | +€89,927 | +62.1% |
| Trade receivables | 40 | €10,805 | €133,985 | +€123,180 | +1140.0% |
| Other amounts receivable | 41 | €133,965 | €100,712 | -€33,253 | -24.8% |
| Current investments | 50/53 | €1,185,168 | €466,661 | -€718,507 | -60.6% |
| Cash at bank and in hand | 54/58 | €789,225 | €1,877,652 | +€1.1m | +137.9% |
| Deferred charges and accrued income | 490/1 | €16,601 | €18,324 | +€1,723 | +10.4% |
| Total equity and liabilities | 10/49 | €2,787,129 | €3,208,490 | +€421,361 | +15.1% |
| Equity | 10/15 | €1,968,462 | €2,256,931 | +€288,469 | +14.7% |
| Reserves | 13 | €790,000 | €1,040,000 | +€250,000 | +31.6% |
| Profit (loss) carried forward | 14 | €1,178,462 | €1,216,931 | +€38,469 | +3.3% |
| Amounts payable | 17/49 | €818,667 | €951,559 | +€132,892 | +16.2% |
| Amounts payable after more than one year | 17 | €3,333 | €4,578 | +€1,245 | +37.3% |
| Financial debts | 170/4 | €3,333 | €4,578 | +€1,245 | +37.3% |
| Amounts payable within one year | 42/48 | €780,728 | €917,120 | +€136,392 | +17.5% |
| Trade debts | 44 | €19,907 | €22,357 | +€2,450 | +12.3% |
| Suppliers | 440/4 | €19,907 | €22,357 | +€2,450 | +12.3% |
| Taxes, remuneration and social security | 45 | €748,533 | €890,395 | +€141,862 | +19.0% |
| Taxes | 450/3 | €132,583 | €142,557 | +€9,974 | +7.5% |
| Remuneration and social security | 454/9 | €615,949 | €747,838 | +€131,889 | +21.4% |
| Accrued charges and deferred income | 492/3 | €34,606 | €29,861 | -€4,745 | -13.7% |
| Turnover | 70 | - | €46,088 | +€46,088 | |
| Non-recurring operating income | 76A | €63,437 | - | -€63,437 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €383,985 | +€383,985 | |
| Remuneration, social security and pensions | 62 | €4,057,047 | €4,321,640 | +€264,593 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,901 | €59,986 | -€4,915 | -7.6% |
| Other operating charges | 640/8 | €43,907 | €71,753 | +€27,846 | +63.4% |
| Non-recurring operating charges | 66A | €3,282 | €40,936 | +€37,654 | +1147.5% |
| Gross operating margin | 9900 | €4,476,515 | €4,768,904 | +€292,389 | +6.5% |
| Operating profit (loss) | 9901 | €307,379 | €274,589 | -€32,790 | -10.7% |
| Financial income | 75/76B | €20,690 | €14,671 | -€6,019 | -29.1% |
| Recurring financial income | 75 | €20,690 | €14,671 | -€6,019 | -29.1% |
| Financial charges | 65/66B | €962 | €791 | -€171 | -17.8% |
| Recurring financial charges | 65 | €962 | €791 | -€171 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €327,107 | €288,469 | -€38,638 | -11.8% |
| Profit (loss) for the period | 9904 | €327,107 | €288,469 | -€38,638 | -11.8% |
| Transfer to tax-exempt reserves | 689 | €300,000 | €250,000 | -€50,000 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,107 | €38,469 | +€11,362 | +41.9% |
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.