SAMVA CONSULTING: 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.
SAMVA CONSULTING
Largest movements
- Cash +€3,973
up €3,973 (+28.5%), from €13,917 to €17,890
mainly Net result for the year (+€11,104) and Tax, wage and social debts (+€6,529)
- Receivables within one year +€3,598
up €3,598 (+22.8%), from €15,791 to €19,389
- Tangible fixed assets +€1,239
new in 2025: €1,239
- Deferred charges and accrued income +€426
up €426 (+116.8%), from €365 to €791
- Profit (loss) carried forward +€11,104
up €11,104, from -€9,973 to €1,131
- Other debts -€10,718
down €10,718 (-43.7%), from €24,533 to €13,815
- Tax, wage and social debts +€6,529
up €6,529 (+48.7%), from €13,416 to €19,944
of which Taxes: +€11,255
- Trade debts +€2,321
up €2,321 (+721.5%), from €322 to €2,643
- Gross operating margin +€25,029
up €25,029, from -€8,947 to €16,081
- Taxes +€2,365
up €2,365 (+1674.7%), from €141 to €2,506
- Financial charges +€1,580
new in 2025: €1,580
- Depreciation +€457
new in 2025: €457
- Other operating charges -€450
down €450 (-50.9%), from €885 to €434
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 | €30,297 | €39,533 | +€9,236 | +30.5% |
| Fixed assets | 21/28 | €225 | €1,464 | +€1,239 | +550.5% |
| Tangible fixed assets | 22/27 | - | €1,239 | +€1,239 | |
| Furniture and vehicles | 24 | - | €1,239 | +€1,239 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €30,072 | €38,070 | +€7,998 | +26.6% |
| Amounts receivable within one year | 40/41 | €15,791 | €19,389 | +€3,598 | +22.8% |
| Trade receivables | 40 | €15,791 | €19,389 | +€3,598 | +22.8% |
| Cash at bank and in hand | 54/58 | €13,917 | €17,890 | +€3,973 | +28.5% |
| Deferred charges and accrued income | 490/1 | €365 | €791 | +€426 | +116.8% |
| Total equity and liabilities | 10/49 | €30,297 | €39,533 | +€9,236 | +30.5% |
| Equity | 10/15 | -€7,973 | €3,131 | +€11,104 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,973 | €1,131 | +€11,104 | |
| Amounts payable | 17/49 | €38,270 | €36,402 | -€1,868 | -4.9% |
| Amounts payable within one year | 42/48 | €38,270 | €36,402 | -€1,868 | -4.9% |
| Trade debts | 44 | €322 | €2,643 | +€2,321 | +721.5% |
| Suppliers | 440/4 | €322 | €2,643 | +€2,321 | +721.5% |
| Taxes, remuneration and social security | 45 | €13,416 | €19,944 | +€6,529 | +48.7% |
| Taxes | 450/3 | €6,081 | €17,336 | +€11,255 | +185.1% |
| Remuneration and social security | 454/9 | €7,335 | €2,608 | -€4,727 | -64.4% |
| Other amounts payable | 47/48 | €24,533 | €13,815 | -€10,718 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €457 | +€457 | |
| Other operating charges | 640/8 | €885 | €434 | -€450 | -50.9% |
| Gross operating margin | 9900 | -€8,947 | €16,081 | +€25,029 | |
| Operating profit (loss) | 9901 | -€9,832 | €15,191 | +€25,022 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €1,580 | +€1,580 | |
| Recurring financial charges | 65 | - | €1,580 | +€1,580 | |
| Profit (loss) for the period before taxes | 9903 | -€9,832 | €13,610 | +€23,442 | |
| Income taxes | 67/77 | €141 | €2,506 | +€2,365 | +1674.7% |
| Profit (loss) for the period | 9904 | -€9,973 | €11,104 | +€21,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,973 | €11,104 | +€21,077 |
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 9 October 2026 via checked.be.