SAMENSPEL: 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.
What changed
SAMENSPEL
NACE 87.205, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€46,920
2024 · €247,747-€200,826
Equity
€2.2m
2024 · €2.1m+€40,840
Cash
€640,431
2024 · €165,872+€474,559
Balance sheet total
€3.1m
2024 · €3.0m+€151,902
Largest movements
Assets
- Cash +€474,559
up €474,559 (+286.1%), from €165,872 to €640,431
mainly Current investments (+€389,502) and Depreciation (+€103,692)
- Current investments -€389,502
down €389,502 (-46.5%), from €838,163 to €448,661
- Receivables within one year +€51,631
up €51,631 (+7.8%), from €658,738 to €710,369
of which Other amounts receivable: +€29,700
Equity and liabilities
- Debts within one year +€87,431
up €87,431 (+18.0%), from €485,888 to €573,318
of which Tax, wage and social debts: +€47,961
- Reserves +€46,920
up €46,920 (+3.7%), from €1.3m to €1.3m
- Accrued charges and deferred income +€45,883
up €45,883 (+3097.6%), from €1,481 to €47,364
Income statement
- Staff costs +€214,204
up €214,204 (+11.6%), from €1.8m to €2.1m
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.
Result 2024
€247,747
Gross operating margin
+€4,055
Staff costs
-€214,204
Depreciation
+€11,207
Other operating charges
+€947
Other operating items
+€17,367
Financial income
-€9,903
Financial charges
-€8,263
Taxes
-€2,032
Result 2025
€46,920
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.
From operations
+€241,517
Investment
+€261,374
Financing
-€28,332
Cash 2024
€165,872
From operations (derived)
+€241,517
Net result for the year
+€46,920
Depreciation
+€103,692
Receivables within one year
-€51,631
Deferred charges and accrued income
+€9,222
Debts within one year
+€87,431
Accrued charges and deferred income
+€45,883
Investment (derived)
+€261,374
Investment in fixed assets (net)
-€128,128
Current investments
+€389,502
Financing
-€28,332
Debts after one year
-€22,252
Contributions, distributions and other
-€6,080
Cash 2025
€640,431
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,975,061 | €3,126,963 | +€151,902 | +5.1% |
| Fixed assets | 21/28 | €1,291,560 | €1,315,996 | +€24,436 | +1.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,291,560 | €1,315,996 | +€24,436 | +1.9% |
| Land and buildings | 22 | €847,172 | €807,822 | -€39,349 | -4.6% |
| Plant, machinery and equipment | 23 | €8,045 | €14,254 | +€6,209 | +77.2% |
| Furniture and vehicles | 24 | €13,834 | €16,779 | +€2,946 | +21.3% |
| Leasing and similar rights | 25 | €227,275 | €263,916 | +€36,640 | +16.1% |
| Other tangible fixed assets | 26 | €195,235 | €201,133 | +€5,897 | +3.0% |
| Assets under construction and advance payments | 27 | - | €12,092 | +€12,092 | |
| Current assets | 29/58 | €1,683,501 | €1,810,967 | +€127,466 | +7.6% |
| Amounts receivable within one year | 40/41 | €658,738 | €710,369 | +€51,631 | +7.8% |
| Trade receivables | 40 | €436,321 | €458,252 | +€21,931 | +5.0% |
| Other amounts receivable | 41 | €222,417 | €252,117 | +€29,700 | +13.4% |
| Current investments | 50/53 | €838,163 | €448,661 | -€389,502 | -46.5% |
| Cash at bank and in hand | 54/58 | €165,872 | €640,431 | +€474,559 | +286.1% |
| Deferred charges and accrued income | 490/1 | €20,727 | €11,505 | -€9,222 | -44.5% |
| Total equity and liabilities | 10/49 | €2,975,061 | €3,126,963 | +€151,902 | +5.1% |
| Equity | 10/15 | €2,111,088 | €2,151,928 | +€40,840 | +1.9% |
| Contributions | 10/11 | €153,109 | €153,109 | = | 0.0% |
| Capital | 10 | €153,109 | €153,109 | = | 0.0% |
| Reserves | 13 | €1,264,511 | €1,311,431 | +€46,920 | +3.7% |
| Profit (loss) carried forward | 14 | €633,376 | €633,376 | = | 0.0% |
| Investment grants | 15 | €60,092 | €54,012 | -€6,080 | -10.1% |
| Amounts payable | 17/49 | €863,973 | €975,035 | +€111,062 | +12.9% |
| Amounts payable after more than one year | 17 | €376,604 | €354,353 | -€22,252 | -5.9% |
| Financial debts | 170/4 | €376,604 | €354,353 | -€22,252 | -5.9% |
| Amounts payable within one year | 42/48 | €485,888 | €573,318 | +€87,431 | +18.0% |
| Financial debts | 43 | €21,610 | €22,252 | +€642 | +3.0% |
| Credit institutions | 430/8 | €21,610 | €22,252 | +€642 | +3.0% |
| Trade debts | 44 | €131,099 | €94,316 | -€36,783 | -28.1% |
| Suppliers | 440/4 | €131,099 | €94,316 | -€36,783 | -28.1% |
| Advances received on contracts in progress | 46 | €20,085 | €20,976 | +€891 | +4.4% |
| Taxes, remuneration and social security | 45 | €312,678 | €360,639 | +€47,961 | +15.3% |
| Taxes | 450/3 | €25,518 | €54,875 | +€29,357 | +115.0% |
| Remuneration and social security | 454/9 | €287,160 | €305,765 | +€18,605 | +6.5% |
| Accrued charges and deferred income | 492/3 | €1,481 | €47,364 | +€45,883 | +3097.6% |
| Non-recurring operating income | 76A | €82,168 | €0 | -€82,168 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,843,877 | €2,058,081 | +€214,204 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,900 | €103,692 | -€11,207 | -9.8% |
| Other operating charges | 640/8 | €2,294 | €1,347 | -€947 | -41.3% |
| Non-recurring operating charges | 66A | €18,500 | €1,133 | -€17,367 | -93.9% |
| Gross operating margin | 9900 | €2,220,392 | €2,224,447 | +€4,055 | +0.2% |
| Operating profit (loss) | 9901 | €240,821 | €60,193 | -€180,628 | -75.0% |
| Financial income | 75/76B | €16,504 | €6,601 | -€9,903 | -60.0% |
| Recurring financial income | 75 | €16,504 | €6,601 | -€9,903 | -60.0% |
| Financial charges | 65/66B | €4,222 | €12,485 | +€8,263 | +195.7% |
| Recurring financial charges | 65 | €4,222 | €12,485 | +€8,263 | +195.7% |
| Profit (loss) for the period before taxes | 9903 | €253,103 | €54,309 | -€198,794 | -78.5% |
| Income taxes | 67/77 | €5,356 | €7,389 | +€2,032 | +37.9% |
| Profit (loss) for the period | 9904 | €247,747 | €46,920 | -€200,826 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €247,747 | €46,920 | -€200,826 | -81.1% |
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 3 October 2026 via checked.be.