Sammy Janssens: 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.
Sammy Janssens
Largest movements
- Cash -€53,105
down €53,105 (-54.2%), from €97,982 to €44,877
mainly Contributions, distributions and other (-€67,834) and Receivables within one year (-€29,410)
- Receivables within one year +€29,410
up €29,410 (+30.6%), from €95,967 to €125,376
of which Other amounts receivable: +€14,706
- Stocks and contracts +€22,938
up €22,938 (+132%), from €17,424 to €40,362
- Tangible fixed assets -€20,220
down €20,220 (-7.3%), from €275,515 to €255,296
of which Furniture and vehicles: -€15,923
- Debts after one year -€22,932
down €22,932 (-12.4%), from €184,229 to €161,297
- Trade debts -€14,091
down €14,091 (-27.0%), from €52,247 to €38,156
- Other debts +€11,801
up €11,801 (+20.0%), from €59,003 to €70,804
- Gross operating margin +€21,991
up €21,991 (+10.9%), from €200,870 to €222,861
- Staff costs +€7,146
up €7,146 (+7.9%), from €90,170 to €97,316
- Taxes +€5,913
up €5,913 (+51.0%), from €11,586 to €17,499
- Other operating charges -€3,411
down €3,411 (-66.6%), from €5,125 to €1,714
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.
Derived cash bridge
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 | €490,577 | €470,020 | -€20,558 | -4.2% |
| Fixed assets | 21/28 | €275,670 | €255,451 | -€20,220 | -7.3% |
| Tangible fixed assets | 22/27 | €275,515 | €255,296 | -€20,220 | -7.3% |
| Land and buildings | 22 | €241,584 | €235,598 | -€5,986 | -2.5% |
| Plant, machinery and equipment | 23 | €1,023 | €4,168 | +€3,145 | +307% |
| Furniture and vehicles | 24 | €30,970 | €15,047 | -€15,923 | -51.4% |
| Other tangible fixed assets | 26 | €1,939 | €483 | -€1,456 | -75.1% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €214,907 | €214,569 | -€338 | -0.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €17,424 | €40,362 | +€22,938 | +132% |
| Stocks | 30/36 | €17,424 | €40,362 | +€22,938 | +132% |
| Amounts receivable within one year | 40/41 | €95,967 | €125,376 | +€29,410 | +30.6% |
| Trade receivables | 40 | €93,848 | €108,552 | +€14,704 | +15.7% |
| Other amounts receivable | 41 | €2,119 | €16,824 | +€14,706 | +694% |
| Cash at bank and in hand | 54/58 | €97,982 | €44,877 | -€53,105 | -54.2% |
| Deferred charges and accrued income | 490/1 | €3,535 | €3,954 | +€419 | +11.9% |
| Total equity and liabilities | 10/49 | €490,577 | €470,020 | -€20,558 | -4.2% |
| Equity | 10/15 | €67,238 | €67,238 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,238 | €62,238 | = | 0.0% |
| Distributable reserves | 133 | €62,238 | €62,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €423,340 | €402,782 | -€20,558 | -4.9% |
| Amounts payable after more than one year | 17 | €184,229 | €161,297 | -€22,932 | -12.4% |
| Financial debts | 170/4 | €184,229 | €161,297 | -€22,932 | -12.4% |
| Amounts payable within one year | 42/48 | €239,110 | €241,143 | +€2,033 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €23,445 | €22,932 | -€513 | -2.2% |
| Financial debts | 43 | €70,000 | €70,000 | = | 0.0% |
| Credit institutions | 430/8 | €70,000 | €70,000 | = | 0.0% |
| Trade debts | 44 | €52,247 | €38,156 | -€14,091 | -27.0% |
| Suppliers | 440/4 | €52,247 | €38,156 | -€14,091 | -27.0% |
| Taxes, remuneration and social security | 45 | €34,415 | €39,251 | +€4,836 | +14.1% |
| Taxes | 450/3 | €23,281 | €32,570 | +€9,289 | +39.9% |
| Remuneration and social security | 454/9 | €11,134 | €6,681 | -€4,453 | -40.0% |
| Other amounts payable | 47/48 | €59,003 | €70,804 | +€11,801 | +20.0% |
| Accrued charges and deferred income | 492/3 | - | €342 | +€342 | |
| Remuneration, social security and pensions | 62 | €90,170 | €97,316 | +€7,146 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,895 | €24,808 | +€1,913 | +8.4% |
| Other operating charges | 640/8 | €5,125 | €1,714 | -€3,411 | -66.6% |
| Gross operating margin | 9900 | €200,870 | €222,861 | +€21,991 | +10.9% |
| Operating profit (loss) | 9901 | €82,680 | €99,023 | +€16,344 | +19.8% |
| Financial income | 75/76B | €171 | €753 | +€582 | +341% |
| Recurring financial income | 75 | €171 | €753 | +€582 | +341% |
| Financial charges | 65/66B | €12,261 | €14,443 | +€2,182 | +17.8% |
| Recurring financial charges | 65 | €12,261 | €14,443 | +€2,182 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €70,589 | €85,333 | +€14,744 | +20.9% |
| Income taxes | 67/77 | €11,586 | €17,499 | +€5,913 | +51.0% |
| Profit (loss) for the period | 9904 | €59,003 | €67,834 | +€8,831 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,003 | €67,834 | +€8,831 | +15.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.