Boël & Samii: 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.
Boël & Samii
Largest movements
- Receivables within one year -€53,380
down €53,380 (-45.3%), from €117,835 to €64,455
of which Trade receivables: -€51,625
- Cash +€13,782
up €13,782 (+49.1%), from €28,097 to €41,879
mainly Receivables within one year (+€53,380) and Depreciation (+€22,239)
- Tangible fixed assets -€12,066
down €12,066 (-2.3%), from €520,348 to €508,282
of which Land and buildings: -€17,993
- Financial fixed assets -€10,000
down €10,000 (-44.9%), from €22,262 to €12,262
- Other debts -€53,637
down €53,637 (-10.7%), from €501,196 to €447,559
- Debts after one year -€26,840
down €26,840 (-42.2%), from €63,606 to €36,766
of which Financial debts: -€26,840
- Profit (loss) carried forward +€10,780
up €10,780 (+12.5%), from €86,282 to €97,062
- Gross operating margin -€18,163
down €18,163 (-16.7%), from €109,031 to €90,869
- Taxes +€6,503
up €6,503 (+51.6%), from €12,600 to €19,103
- Depreciation -€5,416
down €5,416 (-19.6%), from €27,655 to €22,239
- Financial income +€1,421
up €1,421 (+993%), from €143 to €1,564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,390 | €641,695 | -€63,695 | -9.0% |
| Fixed assets | 21/28 | €542,610 | €520,544 | -€22,066 | -4.1% |
| Tangible fixed assets | 22/27 | €520,348 | €508,282 | -€12,066 | -2.3% |
| Land and buildings | 22 | €509,657 | €491,664 | -€17,993 | -3.5% |
| Furniture and vehicles | 24 | €10,691 | €16,618 | +€5,927 | +55.4% |
| Financial fixed assets | 28 | €22,262 | €12,262 | -€10,000 | -44.9% |
| Current assets | 29/58 | €162,780 | €121,151 | -€41,628 | -25.6% |
| Amounts receivable within one year | 40/41 | €117,835 | €64,455 | -€53,380 | -45.3% |
| Trade receivables | 40 | €99,283 | €47,657 | -€51,625 | -52.0% |
| Other amounts receivable | 41 | €18,552 | €16,798 | -€1,754 | -9.5% |
| Current investments | 50/53 | €14,000 | €9,412 | -€4,588 | -32.8% |
| Cash at bank and in hand | 54/58 | €28,097 | €41,879 | +€13,782 | +49.1% |
| Deferred charges and accrued income | 490/1 | €2,848 | €5,405 | +€2,557 | +89.8% |
| Total equity and liabilities | 10/49 | €705,390 | €641,695 | -€63,695 | -9.0% |
| Equity | 10/15 | €98,682 | €109,462 | +€10,780 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,282 | €97,062 | +€10,780 | +12.5% |
| Amounts payable | 17/49 | €606,708 | €532,233 | -€74,475 | -12.3% |
| Amounts payable after more than one year | 17 | €63,606 | €36,766 | -€26,840 | -42.2% |
| Financial debts | 170/4 | €61,043 | €34,203 | -€26,840 | -44.0% |
| Other amounts payable | 178/9 | €2,563 | €2,563 | = | 0.0% |
| Amounts payable within one year | 42/48 | €543,101 | €495,467 | -€47,635 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €28,385 | €28,840 | +€456 | +1.6% |
| Taxes, remuneration and social security | 45 | €13,521 | €19,067 | +€5,547 | +41.0% |
| Taxes | 450/3 | €9,777 | €7,920 | -€1,857 | -19.0% |
| Remuneration and social security | 454/9 | €3,744 | €11,147 | +€7,403 | +198% |
| Other amounts payable | 47/48 | €501,196 | €447,559 | -€53,637 | -10.7% |
| Remuneration, social security and pensions | 62 | €35,529 | €36,209 | +€680 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,655 | €22,239 | -€5,416 | -19.6% |
| Other operating charges | 640/8 | €2,132 | €2,286 | +€154 | +7.2% |
| Gross operating margin | 9900 | €109,031 | €90,869 | -€18,163 | -16.7% |
| Operating profit (loss) | 9901 | €43,714 | €30,135 | -€13,580 | -31.1% |
| Financial income | 75/76B | €143 | €1,564 | +€1,421 | +993% |
| Recurring financial income | 75 | €143 | €1,564 | +€1,421 | +993% |
| Financial charges | 65/66B | €2,069 | €1,816 | -€253 | -12.2% |
| Recurring financial charges | 65 | €2,069 | €1,816 | -€253 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €41,788 | €29,883 | -€11,905 | -28.5% |
| Income taxes | 67/77 | €12,600 | €19,103 | +€6,503 | +51.6% |
| Profit (loss) for the period | 9904 | €29,188 | €10,780 | -€18,408 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,188 | €10,780 | -€18,408 | -63.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.