SAMUEL FLAMAN: what changed
SAMUEL FLAMAN
Largest movements
- Cash -€10,809
down €10,809 (-48.4%), from €22,349 to €11,541
mainly Other debts (-€7,068) and Receivables within one year (-€4,609)
- Tangible fixed assets -€5,081
down €5,081 (-35.6%), from €14,258 to €9,177
of which Plant, machinery and equipment: -€4,272
- Receivables within one year +€4,609
up €4,609 (+55.2%), from €8,344 to €12,954
of which Trade receivables: +€3,779
- Deferred charges and accrued income +€646
new in 2025: €646
- Other debts -€7,068
no longer reported in 2025 (was €7,068)
- Tax, wage and social debts -€3,262
down €3,262 (-46.4%), from €7,034 to €3,772
of which Taxes: -€5,762
- Profit (loss) carried forward -€793
down €793 (-3.6%), from €22,254 to €21,461
- Trade debts +€488
up €488 (+81.9%), from €596 to €1,085
- Gross operating margin -€27,661
down €27,661 (-77.4%), from €35,750 to €8,089
- Taxes -€6,762
down €6,762 (-96.1%), from €7,034 to €272
- Other operating charges +€647
up €647 (+257%), from €252 to €900
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,952 | €34,317 | -€10,635 | -23.7% |
| Fixed assets | 21/28 | €14,258 | €9,177 | -€5,081 | -35.6% |
| Tangible fixed assets | 22/27 | €14,258 | €9,177 | -€5,081 | -35.6% |
| Plant, machinery and equipment | 23 | €8,628 | €4,355 | -€4,272 | -49.5% |
| Furniture and vehicles | 24 | €5,630 | €2,244 | -€3,387 | -60.1% |
| Assets under construction and advance payments | 27 | - | €2,577 | +€2,577 | |
| Current assets | 29/58 | €30,694 | €25,140 | -€5,554 | -18.1% |
| Amounts receivable within one year | 40/41 | €8,344 | €12,954 | +€4,609 | +55.2% |
| Trade receivables | 40 | €7,146 | €10,925 | +€3,779 | +52.9% |
| Other amounts receivable | 41 | €1,198 | €2,028 | +€830 | +69.3% |
| Cash at bank and in hand | 54/58 | €22,349 | €11,541 | -€10,809 | -48.4% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €44,952 | €34,317 | -€10,635 | -23.7% |
| Equity | 10/15 | €30,254 | €29,461 | -€793 | -2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,254 | €21,461 | -€793 | -3.6% |
| Amounts payable | 17/49 | €14,698 | €4,856 | -€9,842 | -67.0% |
| Amounts payable within one year | 42/48 | €14,698 | €4,856 | -€9,842 | -67.0% |
| Trade debts | 44 | €596 | €1,085 | +€488 | +81.9% |
| Suppliers | 440/4 | €596 | €1,085 | +€488 | +81.9% |
| Taxes, remuneration and social security | 45 | €7,034 | €3,772 | -€3,262 | -46.4% |
| Taxes | 450/3 | €7,034 | €1,272 | -€5,762 | -81.9% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €7,068 | - | -€7,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,701 | €7,659 | -€43 | -0.6% |
| Other operating charges | 640/8 | €252 | €900 | +€647 | +257% |
| Gross operating margin | 9900 | €35,750 | €8,089 | -€27,661 | -77.4% |
| Operating profit (loss) | 9901 | €27,797 | -€469 | -€28,266 | |
| Financial income | 75/76B | €4 | €21 | +€17 | +425% |
| Recurring financial income | 75 | €4 | €21 | +€17 | +425% |
| Financial charges | 65/66B | €44 | €73 | +€29 | +65.6% |
| Recurring financial charges | 65 | €44 | €73 | +€29 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €27,756 | -€522 | -€28,278 | |
| Income taxes | 67/77 | €7,034 | €272 | -€6,762 | -96.1% |
| Profit (loss) for the period | 9904 | €20,723 | -€793 | -€21,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,723 | -€793 | -€21,516 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.