VAN SAMENZANG: 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.
VAN SAMENZANG
Largest movements
- Cash -€24,802
down €24,802 (-58.9%), from €42,092 to €17,290
mainly Trade debts (-€12,573) and Receivables within one year (-€9,534)
- Receivables within one year +€9,534
up €9,534 (+49.6%), from €19,217 to €28,752
of which Trade receivables: +€15,582
- Trade debts -€12,573
down €12,573 (-74.0%), from €16,994 to €4,421
- Other debts -€3,869
down €3,869 (-35.1%), from €11,019 to €7,150
- Gross operating margin +€15,832
up €15,832, from -€4,099 to €11,732
- Depreciation -€724
down €724 (-7.0%), from €10,387 to €9,662
- Financial charges -€202
down €202 (-27.3%), from €738 to €536
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.
Derived cash bridge
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 | €142,695 | €126,570 | -€16,125 | -11.3% |
| Fixed assets | 21/28 | €81,386 | €80,529 | -€857 | -1.1% |
| Tangible fixed assets | 22/27 | €81,386 | €80,529 | -€857 | -1.1% |
| Land and buildings | 22 | €33,686 | €30,624 | -€3,062 | -9.1% |
| Plant, machinery and equipment | 23 | €889 | €615 | -€274 | -30.9% |
| Furniture and vehicles | 24 | - | €7,734 | +€7,734 | |
| Other tangible fixed assets | 26 | €46,810 | €41,556 | -€5,254 | -11.2% |
| Current assets | 29/58 | €61,310 | €46,042 | -€15,268 | -24.9% |
| Amounts receivable within one year | 40/41 | €19,217 | €28,752 | +€9,534 | +49.6% |
| Trade receivables | 40 | €8,665 | €24,247 | +€15,582 | +180% |
| Other amounts receivable | 41 | €10,553 | €4,505 | -€6,048 | -57.3% |
| Cash at bank and in hand | 54/58 | €42,092 | €17,290 | -€24,802 | -58.9% |
| Total equity and liabilities | 10/49 | €142,695 | €126,570 | -€16,125 | -11.3% |
| Equity | 10/15 | €109,132 | €109,267 | +€135 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,072 | €1,207 | +€135 | +12.6% |
| Amounts payable | 17/49 | €33,563 | €17,303 | -€16,260 | -48.4% |
| Amounts payable within one year | 42/48 | €33,563 | €17,303 | -€16,260 | -48.4% |
| Trade debts | 44 | €16,994 | €4,421 | -€12,573 | -74.0% |
| Suppliers | 440/4 | €16,994 | €4,421 | -€12,573 | -74.0% |
| Taxes, remuneration and social security | 45 | €5,550 | €5,732 | +€182 | +3.3% |
| Taxes | 450/3 | €3,000 | €3,182 | +€182 | +6.1% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €11,019 | €7,150 | -€3,869 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,387 | €9,662 | -€724 | -7.0% |
| Other operating charges | 640/8 | €1,191 | €1,217 | +€25 | +2.1% |
| Gross operating margin | 9900 | -€4,099 | €11,732 | +€15,832 | |
| Operating profit (loss) | 9901 | -€15,677 | €853 | +€16,531 | |
| Financial charges | 65/66B | €738 | €536 | -€202 | -27.3% |
| Recurring financial charges | 65 | €738 | €536 | -€202 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,415 | €317 | +€16,732 | |
| Income taxes | 67/77 | €171 | €182 | +€12 | +6.8% |
| Profit (loss) for the period | 9904 | -€16,586 | €135 | +€16,721 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,586 | €135 | +€16,721 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.