samensterker: 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.
samensterker
Largest movements
- Cash -€86,708
down €86,708 (-13.3%), from €652,342 to €565,634
mainly Receivables within one year (-€39,712) and Net result for the year (-€37,887)
- Receivables within one year +€39,712
up €39,712 (+16.8%), from €236,018 to €275,729
of which Trade receivables: +€56,415
- Deferred charges and accrued income +€18,827
up €18,827 (+1024.3%), from €1,838 to €20,665
- Profit (loss) carried forward -€37,887
down €37,887 (-9.6%), from €394,160 to €356,273
- Trade debts +€13,446
up €13,446 (+148.6%), from €9,045 to €22,491
- Tax, wage and social debts -€13,369
down €13,369 (-12.5%), from €106,933 to €93,564
of which Taxes: -€23,518
- Gross operating margin +€196,299
up €196,299 (+83.7%), from €234,635 to €430,934
- Staff costs +€65,188
up €65,188 (+16.2%), from €401,554 to €466,742
- Financial charges -€5,462
down €5,462 (-96.2%), from €5,678 to €215
of which Non-recurring financial charges: -€5,250
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 | €909,996 | €873,189 | -€36,807 | -4.0% |
| Fixed assets | 21/28 | €15,927 | €9,237 | -€6,690 | -42.0% |
| Intangible fixed assets | 21 | €11,071 | €6,720 | -€4,351 | -39.3% |
| Tangible fixed assets | 22/27 | €2,856 | €517 | -€2,338 | -81.9% |
| Plant, machinery and equipment | 23 | €2,472 | €517 | -€1,955 | -79.1% |
| Furniture and vehicles | 24 | €384 | €0 | -€384 | -100.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €894,070 | €863,952 | -€30,118 | -3.4% |
| Stocks and contracts in progress | 3 | €3,872 | €1,923 | -€1,949 | -50.3% |
| Stocks | 30/36 | €3,872 | €1,923 | -€1,949 | -50.3% |
| Amounts receivable within one year | 40/41 | €236,018 | €275,729 | +€39,712 | +16.8% |
| Trade receivables | 40 | €217,995 | €274,410 | +€56,415 | +25.9% |
| Other amounts receivable | 41 | €18,023 | €1,320 | -€16,703 | -92.7% |
| Cash at bank and in hand | 54/58 | €652,342 | €565,634 | -€86,708 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,838 | €20,665 | +€18,827 | +1024.3% |
| Total equity and liabilities | 10/49 | €909,996 | €873,189 | -€36,807 | -4.0% |
| Equity | 10/15 | €792,844 | €754,957 | -€37,887 | -4.8% |
| Contributions | 10/11 | €254,028 | €254,028 | = | 0.0% |
| Reserves | 13 | €144,655 | €144,655 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,877 | €20,877 | = | 0.0% |
| Distributable reserves | 133 | €123,779 | €123,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394,160 | €356,273 | -€37,887 | -9.6% |
| Amounts payable | 17/49 | €117,152 | €118,233 | +€1,080 | +0.9% |
| Amounts payable within one year | 42/48 | €117,137 | €118,218 | +€1,080 | +0.9% |
| Financial debts | 43 | €1,159 | €2,163 | +€1,004 | +86.6% |
| Credit institutions | 430/8 | €1,159 | €2,163 | +€1,004 | +86.6% |
| Trade debts | 44 | €9,045 | €22,491 | +€13,446 | +148.6% |
| Suppliers | 440/4 | €9,045 | €22,491 | +€13,446 | +148.6% |
| Taxes, remuneration and social security | 45 | €106,933 | €93,564 | -€13,369 | -12.5% |
| Taxes | 450/3 | €48,521 | €25,002 | -€23,518 | -48.5% |
| Remuneration and social security | 454/9 | €58,412 | €68,562 | +€10,149 | +17.4% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €401,554 | €466,742 | +€65,188 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,514 | €6,690 | +€1,176 | +21.3% |
| Other operating charges | 640/8 | €1,208 | €1,252 | +€45 | +3.7% |
| Gross operating margin | 9900 | €234,635 | €430,934 | +€196,299 | +83.7% |
| Operating profit (loss) | 9901 | -€173,641 | -€43,750 | +€129,890 | +74.8% |
| Financial income | 75/76B | €1,221 | €1,078 | -€143 | -11.7% |
| Recurring financial income | 75 | €1,221 | €1,078 | -€143 | -11.7% |
| Financial charges | 65/66B | €5,678 | €215 | -€5,462 | -96.2% |
| Recurring financial charges | 65 | €428 | €215 | -€212 | -49.7% |
| Non-recurring financial charges | 66B | €5,250 | €0 | -€5,250 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€178,097 | -€42,887 | +€135,210 | +75.9% |
| Income taxes | 67/77 | -€8,103 | -€5,000 | +€3,103 | +38.3% |
| Profit (loss) for the period | 9904 | -€169,995 | -€37,887 | +€132,107 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€169,995 | -€37,887 | +€132,107 | +77.7% |
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 8 October 2026 via checked.be.