Yves Samoy: 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.
Yves Samoy
Largest movements
- Cash -€36,488
down €36,488 (-52.2%), from €69,905 to €33,417
mainly Contributions, distributions and other (-€124,000) and Receivables within one year (-€9,833)
- Receivables within one year +€9,833
up €9,833 (+164.8%), from €5,967 to €15,800
of which Other amounts receivable: +€5,726
- Deferred charges and accrued income -€7,495
down €7,495 (-61.1%), from €12,261 to €4,766
- Reserves -€85,093
down €85,093 (-99.7%), from €85,380 to €287
- Other debts +€45,248
up €45,248 (+4895.5%), from €924 to €46,172
- Tax, wage and social debts +€5,884
up €5,884 (+105.4%), from €5,582 to €11,466
- Gross operating margin +€1,911
up €1,911 (+3.5%), from €54,309 to €56,220
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,222 | €59,400 | -€34,821 | -37.0% |
| Formation expenses | 20 | €1,337 | €856 | -€481 | -36.0% |
| Fixed assets | 21/28 | €4,752 | €4,561 | -€191 | -4.0% |
| Tangible fixed assets | 22/27 | €4,752 | €4,561 | -€191 | -4.0% |
| Plant, machinery and equipment | 23 | €1,801 | €2,743 | +€942 | +52.3% |
| Furniture and vehicles | 24 | €2,951 | €1,818 | -€1,133 | -38.4% |
| Current assets | 29/58 | €88,133 | €53,983 | -€34,149 | -38.7% |
| Amounts receivable within one year | 40/41 | €5,967 | €15,800 | +€9,833 | +164.8% |
| Trade receivables | 40 | €5,967 | €10,074 | +€4,107 | +68.8% |
| Other amounts receivable | 41 | €0 | €5,726 | +€5,726 | |
| Cash at bank and in hand | 54/58 | €69,905 | €33,417 | -€36,488 | -52.2% |
| Deferred charges and accrued income | 490/1 | €12,261 | €4,766 | -€7,495 | -61.1% |
| Total equity and liabilities | 10/49 | €94,222 | €59,400 | -€34,821 | -37.0% |
| Equity | 10/15 | €86,380 | €1,287 | -€85,093 | -98.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €85,380 | €287 | -€85,093 | -99.7% |
| Distributable reserves | 133 | €85,380 | €287 | -€85,093 | -99.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,841 | €58,113 | +€50,272 | +641.1% |
| Amounts payable within one year | 42/48 | €7,841 | €58,113 | +€50,272 | +641.1% |
| Trade debts | 44 | €1,335 | €475 | -€860 | -64.4% |
| Suppliers | 440/4 | €1,335 | €475 | -€860 | -64.4% |
| Taxes, remuneration and social security | 45 | €5,582 | €11,466 | +€5,884 | +105.4% |
| Taxes | 450/3 | €5,582 | €11,466 | +€5,884 | +105.4% |
| Other amounts payable | 47/48 | €924 | €46,172 | +€45,248 | +4895.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,220 | €2,180 | -€40 | -1.8% |
| Other operating charges | 640/8 | €586 | €607 | +€21 | +3.7% |
| Gross operating margin | 9900 | €54,309 | €56,220 | +€1,911 | +3.5% |
| Operating profit (loss) | 9901 | €51,504 | €53,433 | +€1,929 | +3.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €225 | €252 | +€27 | +11.8% |
| Recurring financial charges | 65 | €225 | €252 | +€27 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €51,286 | €53,181 | +€1,895 | +3.7% |
| Income taxes | 67/77 | €13,872 | €14,274 | +€402 | +2.9% |
| Profit (loss) for the period | 9904 | €37,414 | €38,907 | +€1,493 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,414 | €38,907 | +€1,493 | +4.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.