SAMENWERKING: 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.
SAMENWERKING
Largest movements
- Current investments +€2.3m
up €2.3m (+29.5%), from €8.0m to €10.3m
- Cash -€1.2m
down €1.2m (-37.2%), from €3.2m to €2.0m
mainly Current investments (-€2.3m) and Investment in fixed assets (net) (-€281,631)
- Financial fixed assets +€281,631
up €281,631 (+67.7%), from €415,775 to €697,406
of which Other financial fixed assets: +€281,631
- Receivables within one year +€246,380
up €246,380 (+24.9%), from €991,258 to €1.2m
of which Other amounts receivable: +€388,565
- Profit (loss) carried forward +€1.8m
up €1.8m (+14.7%), from €12.4m to €14.2m
- Trade debts -€158,278
down €158,278 (-91.2%), from €173,618 to €15,341
- Financial charges -€889,914
down €889,914 (-90.3%), from €985,781 to €95,868
of which Non-recurring financial charges: -€1.3m
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 | €12,611,738 | €14,287,893 | +€1.7m | +13.3% |
| Fixed assets | 21/28 | €415,775 | €697,406 | +€281,631 | +67.7% |
| Financial fixed assets | 28 | €415,775 | €697,406 | +€281,631 | +67.7% |
| Affiliated companies | 280/1 | €52,796 | €52,796 | = | 0.0% |
| Participating interests | 280 | €52,796 | €52,796 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €0 | - | = | |
| Participating interests | 282 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €362,978 | €644,609 | +€281,631 | +77.6% |
| Shares | 284 | €362,978 | €644,609 | +€281,631 | +77.6% |
| Current assets | 29/58 | €12,195,963 | €13,590,487 | +€1.4m | +11.4% |
| Amounts receivable within one year | 40/41 | €991,258 | €1,237,638 | +€246,380 | +24.9% |
| Trade receivables | 40 | €975,823 | €833,638 | -€142,185 | -14.6% |
| Other amounts receivable | 41 | €15,435 | €404,000 | +€388,565 | +2517.5% |
| Current investments | 50/53 | €7,953,359 | €10,301,635 | +€2.3m | +29.5% |
| Cash at bank and in hand | 54/58 | €3,246,476 | €2,038,977 | -€1.2m | -37.2% |
| Deferred charges and accrued income | 490/1 | €4,870 | €12,238 | +€7,368 | +151.3% |
| Total equity and liabilities | 10/49 | €12,611,738 | €14,287,893 | +€1.7m | +13.3% |
| Equity | 10/15 | €12,388,854 | €14,209,506 | +€1.8m | +14.7% |
| Profit (loss) carried forward | 14 | €12,388,854 | €14,209,506 | +€1.8m | +14.7% |
| Amounts payable | 17/49 | €222,884 | €78,387 | -€144,497 | -64.8% |
| Amounts payable within one year | 42/48 | €213,141 | €67,955 | -€145,186 | -68.1% |
| Trade debts | 44 | €173,618 | €15,341 | -€158,278 | -91.2% |
| Suppliers | 440/4 | €173,618 | €15,341 | -€158,278 | -91.2% |
| Taxes, remuneration and social security | 45 | €39,522 | €52,614 | +€13,092 | +33.1% |
| Taxes | 450/3 | €39,522 | €52,614 | +€13,092 | +33.1% |
| Accrued charges and deferred income | 492/3 | €9,743 | €10,432 | +€689 | +7.1% |
| Operating income | 70/76A | €5,940,035 | €3,840,345 | -€2.1m | -35.3% |
| Membership fees, donations, legacies and grants | 73 | €5,940,000 | €3,840,000 | -€2.1m | -35.4% |
| Other operating income | 74 | €35 | €345 | +€310 | +898.3% |
| Operating charges | 60/66A | €2,043,725 | €2,084,852 | +€41,127 | +2.0% |
| Services and other goods | 61 | €38,843 | €32,348 | -€6,495 | -16.7% |
| Other operating charges | 640/8 | €2,004,881 | €2,052,504 | +€47,622 | +2.4% |
| Operating profit (loss) | 9901 | €3,896,310 | €1,755,493 | -€2.1m | -54.9% |
| Financial income | 75/76B | €171,538 | €161,027 | -€10,512 | -6.1% |
| Recurring financial income | 75 | €149,921 | €161,027 | +€11,105 | +7.4% |
| Income from financial fixed assets | 750 | €9,660 | €9,660 | = | 0.0% |
| Income from current assets | 751 | €117,284 | €149,372 | +€32,088 | +27.4% |
| Other financial income | 752/9 | €22,977 | €1,995 | -€20,982 | -91.3% |
| Non-recurring financial income | 76B | €21,617 | - | -€21,617 | |
| Financial charges | 65/66B | €985,781 | €95,868 | -€889,914 | -90.3% |
| Recurring financial charges | 65 | -€412,320 | €27,499 | +€439,819 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€458,435 | -€75,092 | +€383,342 | +83.6% |
| Other financial charges | 652/9 | €46,115 | €102,591 | +€56,476 | +122.5% |
| Non-recurring financial charges | 66B | €1,398,101 | €68,369 | -€1.3m | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €3,082,067 | €1,820,652 | -€1.3m | -40.9% |
| Profit (loss) for the period | 9904 | €3,082,067 | €1,820,652 | -€1.3m | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,082,067 | €1,820,652 | -€1.3m | -40.9% |
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 12 October 2026 via checked.be.