The Sample Network: 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.
The Sample Network
Largest movements
- Receivables after one year -€20,000
down €20,000 (-25.6%), from €78,000 to €58,000
- Receivables within one year +€18,952
up €18,952 (+39.1%), from €48,418 to €67,370
of which Trade receivables: +€20,843
- Cash -€8,853
down €8,853 (-90.6%), from €9,768 to €915
mainly Trade debts (-€26,367) and Receivables within one year (-€18,952)
- Trade debts -€26,367
down €26,367 (-52.5%), from €50,215 to €23,848
- Short-term financial debts +€11,156
up €11,156 (+371.9%), from €3,000 to €14,156
of which Other loans: +€10,531
- Tax, wage and social debts +€7,565
up €7,565 (+37.7%), from €20,075 to €27,640
of which Taxes: +€5,132
- Other debts -€5,394
down €5,394 (-22.5%), from €23,973 to €18,579
- Profit (loss) carried forward +€3,542
up €3,542, from -€3,542 to €0
- Gross operating margin +€15,527
up €15,527 (+18.5%), from €83,830 to €99,357
- Staff costs -€6,318
down €6,318 (-8.4%), from €74,820 to €68,503
- Financial charges +€5,494
up €5,494 (+82.0%), from €6,703 to €12,197
- Other operating charges +€4,135
up €4,135 (+244.5%), from €1,691 to €5,826
- Depreciation -€3,793
down €3,793 (-46.7%), from €8,115 to €4,322
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 | €147,781 | €137,472 | -€10,309 | -7.0% |
| Fixed assets | 21/28 | €10,629 | €10,316 | -€313 | -2.9% |
| Tangible fixed assets | 22/27 | €10,629 | €9,611 | -€1,018 | -9.6% |
| Plant, machinery and equipment | 23 | €6,898 | €4,972 | -€1,926 | -27.9% |
| Furniture and vehicles | 24 | €3,731 | €4,639 | +€908 | +24.3% |
| Financial fixed assets | 28 | - | €705 | +€705 | |
| Current assets | 29/58 | €137,152 | €127,156 | -€9,996 | -7.3% |
| Amounts receivable after more than one year | 29 | €78,000 | €58,000 | -€20,000 | -25.6% |
| Other amounts receivable | 291 | €78,000 | €58,000 | -€20,000 | -25.6% |
| Amounts receivable within one year | 40/41 | €48,418 | €67,370 | +€18,952 | +39.1% |
| Trade receivables | 40 | €46,126 | €66,969 | +€20,843 | +45.2% |
| Other amounts receivable | 41 | €2,291 | €401 | -€1,890 | -82.5% |
| Cash at bank and in hand | 54/58 | €9,768 | €915 | -€8,853 | -90.6% |
| Deferred charges and accrued income | 490/1 | €966 | €871 | -€96 | -9.9% |
| Total equity and liabilities | 10/49 | €147,781 | €137,472 | -€10,309 | -7.0% |
| Equity | 10/15 | €37,214 | €39,945 | +€2,731 | +7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,164 | €21,353 | -€811 | -3.7% |
| Distributable reserves | 133 | €22,164 | €21,353 | -€811 | -3.7% |
| Profit (loss) carried forward | 14 | -€3,542 | €0 | +€3,542 | |
| Amounts payable | 17/49 | €110,567 | €97,527 | -€13,040 | -11.8% |
| Amounts payable within one year | 42/48 | €109,743 | €96,703 | -€13,040 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €12,480 | €12,480 | = | 0.0% |
| Financial debts | 43 | €3,000 | €14,156 | +€11,156 | +371.9% |
| Credit institutions | 430/8 | - | €625 | +€625 | |
| Other loans | 439 | €3,000 | €13,531 | +€10,531 | +351.0% |
| Trade debts | 44 | €50,215 | €23,848 | -€26,367 | -52.5% |
| Suppliers | 440/4 | €50,215 | €23,848 | -€26,367 | -52.5% |
| Taxes, remuneration and social security | 45 | €20,075 | €27,640 | +€7,565 | +37.7% |
| Taxes | 450/3 | €16,562 | €21,694 | +€5,132 | +31.0% |
| Remuneration and social security | 454/9 | €3,513 | €5,946 | +€2,433 | +69.3% |
| Other amounts payable | 47/48 | €23,973 | €18,579 | -€5,394 | -22.5% |
| Accrued charges and deferred income | 492/3 | €824 | €824 | = | 0.0% |
| Non-recurring operating income | 76A | €700 | €0 | -€700 | -100.0% |
| Remuneration, social security and pensions | 62 | €74,820 | €68,503 | -€6,318 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,115 | €4,322 | -€3,793 | -46.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,694 | €0 | -€2,694 | -100.0% |
| Other operating charges | 640/8 | €1,691 | €5,826 | +€4,135 | +244.5% |
| Gross operating margin | 9900 | €83,830 | €99,357 | +€15,527 | +18.5% |
| Operating profit (loss) | 9901 | -€3,489 | €20,707 | +€24,196 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +1001.1% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1001.1% |
| Financial charges | 65/66B | €6,703 | €12,197 | +€5,494 | +82.0% |
| Recurring financial charges | 65 | €6,703 | €12,197 | +€5,494 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,191 | €8,519 | +€18,711 | |
| Income taxes | 67/77 | €2,494 | €5,789 | +€3,295 | +132.1% |
| Profit (loss) for the period | 9904 | -€12,685 | €2,731 | +€15,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,685 | €2,731 | +€15,416 |
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 10 October 2026 via checked.be.