BPI SAMAYA: what changed
BPI SAMAYA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€41,582
up €41,582 (+3.9%), from €1.1m to €1.1m
- Profit (loss) carried forward -€32,037
down €32,037 (-23.8%), from €134,409 to €102,372
- Gross operating margin +€24,024
up €24,024, from -€9,304 to €14,721
- Financial charges -€12,327
down €12,327 (-20.9%), from €58,997 to €46,670
- Purchases and services -€7,193
down €7,193 (-60.8%), from €11,832 to €4,638
- Other operating charges -€347
down €347 (-79.8%), from €435 to €88
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,717,670 | €1,724,224 | +€6,554 | +0.4% |
| Fixed assets | 21/28 | €34,181 | €40,878 | +€6,697 | +19.6% |
| Financial fixed assets | 28 | €34,181 | €40,878 | +€6,697 | +19.6% |
| Current assets | 29/58 | €1,683,489 | €1,683,346 | -€142 | 0.0% |
| Stocks and contracts in progress | 3 | €1,681,966 | €1,681,966 | = | 0.0% |
| Stocks | 30/36 | €1,681,966 | €1,681,966 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,522 | €1,380 | -€142 | -9.4% |
| Trade receivables | 40 | €40 | - | -€40 | |
| Other amounts receivable | 41 | €1,482 | €1,380 | -€103 | -6.9% |
| Total equity and liabilities | 10/49 | €1,717,670 | €1,724,224 | +€6,554 | +0.4% |
| Equity | 10/15 | €629,409 | €597,372 | -€32,037 | -5.1% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,409 | €102,372 | -€32,037 | -23.8% |
| Amounts payable | 17/49 | €1,088,260 | €1,126,852 | +€38,592 | +3.5% |
| Amounts payable within one year | 42/48 | €1,074,326 | €1,115,908 | +€41,582 | +3.9% |
| Financial debts | 43 | €1,074,326 | €1,115,908 | +€41,582 | +3.9% |
| Credit institutions | 430/8 | €1,074,326 | €1,115,908 | +€41,582 | +3.9% |
| Accrued charges and deferred income | 492/3 | €13,935 | €10,944 | -€2,990 | -21.5% |
| Non-recurring operating income | 76A | €2,528 | €19,359 | +€16,831 | +666% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,832 | €4,638 | -€7,193 | -60.8% |
| Other operating charges | 640/8 | €435 | €88 | -€347 | -79.8% |
| Gross operating margin | 9900 | -€9,304 | €14,721 | +€24,024 | |
| Operating profit (loss) | 9901 | -€9,738 | €14,633 | +€24,371 | |
| Financial charges | 65/66B | €58,997 | €46,670 | -€12,327 | -20.9% |
| Recurring financial charges | 65 | €58,997 | €46,670 | -€12,327 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€68,736 | -€32,037 | +€36,698 | +53.4% |
| Profit (loss) for the period | 9904 | -€68,736 | -€32,037 | +€36,698 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,736 | -€32,037 | +€36,698 | +53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.