Samuel van Egmond: what changed
Samuel van Egmond
Largest movements
- Receivables after one year -€61,000
down €61,000 (-84.7%), from €72,000 to €11,000
- Cash -€20,722
down €20,722 (-20.3%), from €102,247 to €81,526
mainly Contributions, distributions and other (-€253,413) and Accrued charges and deferred income (-€1,582)
- Receivables within one year -€3,739
down €3,739 (-14.6%), from €25,668 to €21,929
of which Trade receivables: -€2,387
- Profit (loss) carried forward -€175,110
no longer reported in 2025 (was €175,110)
- Other debts +€78,303
new in 2025: €78,303
- Tax, wage and social debts +€10,501
up €10,501 (+138%), from €7,626 to €18,127
- Gross operating margin +€21,628
up €21,628 (+27.8%), from €77,674 to €99,301
- Taxes +€4,737
up €4,737 (+28.1%), from €16,888 to €21,625
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 | €199,915 | €115,475 | -€84,440 | -42.2% |
| Current assets | 29/58 | €199,915 | €115,475 | -€84,440 | -42.2% |
| Amounts receivable after more than one year | 29 | €72,000 | €11,000 | -€61,000 | -84.7% |
| Other amounts receivable | 291 | €72,000 | €11,000 | -€61,000 | -84.7% |
| Amounts receivable within one year | 40/41 | €25,668 | €21,929 | -€3,739 | -14.6% |
| Trade receivables | 40 | €12,936 | €10,549 | -€2,387 | -18.5% |
| Other amounts receivable | 41 | €12,732 | €11,379 | -€1,352 | -10.6% |
| Cash at bank and in hand | 54/58 | €102,247 | €81,526 | -€20,722 | -20.3% |
| Deferred charges and accrued income | 490/1 | - | €1,021 | +€1,021 | |
| Total equity and liabilities | 10/49 | €199,915 | €115,475 | -€84,440 | -42.2% |
| Equity | 10/15 | €190,110 | €15,000 | -€175,110 | -92.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,110 | - | -€175,110 | |
| Amounts payable | 17/49 | €9,805 | €100,475 | +€90,670 | +925% |
| Amounts payable within one year | 42/48 | €8,223 | €100,475 | +€92,252 | +1,122% |
| Financial debts | 43 | - | €1,799 | +€1,799 | |
| Credit institutions | 430/8 | - | €1,799 | +€1,799 | |
| Trade debts | 44 | €597 | €2,246 | +€1,650 | +276% |
| Suppliers | 440/4 | €597 | €2,246 | +€1,650 | +276% |
| Taxes, remuneration and social security | 45 | €7,626 | €18,127 | +€10,501 | +138% |
| Taxes | 450/3 | €7,626 | €18,127 | +€10,501 | +138% |
| Other amounts payable | 47/48 | - | €78,303 | +€78,303 | |
| Accrued charges and deferred income | 492/3 | €1,582 | - | -€1,582 | |
| Other operating charges | 640/8 | - | €582 | +€582 | |
| Gross operating margin | 9900 | €77,674 | €99,301 | +€21,628 | +27.8% |
| Operating profit (loss) | 9901 | €77,674 | €98,719 | +€21,045 | +27.1% |
| Financial income | 75/76B | €2,728 | €1,776 | -€952 | -34.9% |
| Recurring financial income | 75 | €2,728 | €1,776 | -€952 | -34.9% |
| Financial charges | 65/66B | €500 | €567 | +€67 | +13.4% |
| Recurring financial charges | 65 | €500 | €567 | +€67 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €79,902 | €99,928 | +€20,026 | +25.1% |
| Income taxes | 67/77 | €16,888 | €21,625 | +€4,737 | +28.1% |
| Profit (loss) for the period | 9904 | €63,014 | €78,303 | +€15,289 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,014 | €78,303 | +€15,289 | +24.3% |
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 5 November 2026 via checked.be.