SAMYN THOMAS: what changed
Two fiscal 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.
SAMYN THOMAS
Largest movements
- Receivables within one year -€4,389
down €4,389 (-25.0%), from €17,563 to €13,173
of which Trade receivables: -€7,684
- Tangible fixed assets -€3,653
down €3,653 (-12.1%), from €30,288 to €26,635
of which Furniture and vehicles: -€3,833
- Cash -€2,532
down €2,532 (-25.0%), from €10,148 to €7,615
mainly Other debts (-€4,847) and Investment in fixed assets (net) (-€4,648)
- Other debts -€4,847
down €4,847 (-30.2%), from €16,040 to €11,194
- Debts after one year -€4,146
down €4,146 (-38.2%), from €10,842 to €6,696
- Tax, wage and social debts -€2,858
down €2,858 (-42.1%), from €6,781 to €3,924
- Reserves +€1,844
up €1,844 (+12.1%), from €15,233 to €17,077
- Trade debts -€793
down €793 (-23.9%), from €3,320 to €2,526
- Gross operating margin -€9,164
down €9,164 (-37.1%), from €24,728 to €15,564
- Depreciation +€7,295
up €7,295 (+725.4%), from €1,006 to €8,301
- Taxes -€4,599
down €4,599 (-79.2%), from €5,804 to €1,205
- Financial charges +€840
up €840 (+305.9%), from €274 to €1,114
- Other operating charges +€690
up €690 (+92.8%), from €744 to €1,434
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 | €59,126 | €48,564 | -€10,562 | -17.9% |
| Fixed assets | 21/28 | €30,288 | €26,635 | -€3,653 | -12.1% |
| Tangible fixed assets | 22/27 | €30,288 | €26,635 | -€3,653 | -12.1% |
| Plant, machinery and equipment | 23 | €4,016 | €2,923 | -€1,093 | -27.2% |
| Furniture and vehicles | 24 | €11,206 | €7,373 | -€3,833 | -34.2% |
| Leasing and similar rights | 25 | €15,066 | €11,927 | -€3,139 | -20.8% |
| Other tangible fixed assets | 26 | - | €4,412 | +€4,412 | |
| Current assets | 29/58 | €28,838 | €21,929 | -€6,909 | -24.0% |
| Amounts receivable within one year | 40/41 | €17,563 | €13,173 | -€4,389 | -25.0% |
| Trade receivables | 40 | €17,563 | €9,878 | -€7,684 | -43.8% |
| Other amounts receivable | 41 | - | €3,295 | +€3,295 | |
| Cash at bank and in hand | 54/58 | €10,148 | €7,615 | -€2,532 | -25.0% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,141 | +€12 | +1.1% |
| Total equity and liabilities | 10/49 | €59,126 | €48,564 | -€10,562 | -17.9% |
| Equity | 10/15 | €18,233 | €20,077 | +€1,844 | +10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,233 | €17,077 | +€1,844 | +12.1% |
| Distributable reserves | 133 | €15,233 | €17,077 | +€1,844 | +12.1% |
| Amounts payable | 17/49 | €40,893 | €28,487 | -€12,406 | -30.3% |
| Amounts payable after more than one year | 17 | €10,842 | €6,696 | -€4,146 | -38.2% |
| Financial debts | 170/4 | €10,842 | €6,696 | -€4,146 | -38.2% |
| Amounts payable within one year | 42/48 | €30,051 | €21,790 | -€8,260 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €3,909 | €4,146 | +€237 | +6.1% |
| Trade debts | 44 | €3,320 | €2,526 | -€793 | -23.9% |
| Suppliers | 440/4 | €3,320 | €2,526 | -€793 | -23.9% |
| Taxes, remuneration and social security | 45 | €6,781 | €3,924 | -€2,858 | -42.1% |
| Taxes | 450/3 | €6,781 | €3,924 | -€2,858 | -42.1% |
| Other amounts payable | 47/48 | €16,040 | €11,194 | -€4,847 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €8,301 | +€7,295 | +725.4% |
| Other operating charges | 640/8 | €744 | €1,434 | +€690 | +92.8% |
| Gross operating margin | 9900 | €24,728 | €15,564 | -€9,164 | -37.1% |
| Operating profit (loss) | 9901 | €22,978 | €5,828 | -€17,150 | -74.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €274 | €1,114 | +€840 | +305.9% |
| Recurring financial charges | 65 | €274 | €1,114 | +€840 | +305.9% |
| Profit (loss) for the period before taxes | 9903 | €22,703 | €4,715 | -€17,988 | -79.2% |
| Income taxes | 67/77 | €5,804 | €1,205 | -€4,599 | -79.2% |
| Profit (loss) for the period | 9904 | €16,899 | €3,510 | -€13,389 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,899 | €3,510 | -€13,389 | -79.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.