CASA SAMMO: what changed
Two fiscal 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.
CASA SAMMO
Largest movements
- Receivables within one year +€48,388
up €48,388 (+108.1%), from €44,778 to €93,165
of which Other amounts receivable: +€51,911
- Tangible fixed assets -€14,137
down €14,137 (-12.9%), from €109,177 to €95,040
of which Other tangible fixed assets: -€13,482
- Cash +€10,454
up €10,454 (+144.3%), from €7,244 to €17,698
mainly Net result for the year (+€37,457) and Depreciation (+€33,504)
- Deferred charges and accrued income +€3,440
up €3,440 (+99.4%), from €3,462 to €6,902
- Stocks and contracts -€3,349
down €3,349 (-17.9%), from €18,749 to €15,400
- Reserves +€37,457
up €37,457 (+40.7%), from €92,054 to €129,511
- Trade debts +€18,419
up €18,419 (+147.4%), from €12,497 to €30,916
- Debts after one year -€11,251
down €11,251 (-62.2%), from €18,091 to €6,841
- Accrued charges and deferred income -€4,083
no longer reported in 2025 (was €4,083)
- Tax, wage and social debts +€2,807
up €2,807 (+5.1%), from €55,388 to €58,195
of which Taxes: +€7,945
- Staff costs +€34,070
up €34,070 (+53.6%), from €63,591 to €97,662
- Gross operating margin +€24,517
up €24,517 (+15.2%), from €161,292 to €185,809
- Taxes -€7,615
down €7,615 (-35.0%), from €21,782 to €14,167
- Depreciation +€6,352
up €6,352 (+23.4%), from €27,151 to €33,504
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 | €200,569 | €242,699 | +€42,130 | +21.0% |
| Fixed assets | 21/28 | €126,337 | €109,533 | -€16,804 | -13.3% |
| Intangible fixed assets | 21 | €16,493 | €14,493 | -€2,000 | -12.1% |
| Tangible fixed assets | 22/27 | €109,177 | €95,040 | -€14,137 | -12.9% |
| Plant, machinery and equipment | 23 | €24,475 | €31,255 | +€6,780 | +27.7% |
| Furniture and vehicles | 24 | €37,108 | €29,674 | -€7,434 | -20.0% |
| Other tangible fixed assets | 26 | €47,594 | €34,112 | -€13,482 | -28.3% |
| Financial fixed assets | 28 | €667 | - | -€667 | |
| Current assets | 29/58 | €74,232 | €133,166 | +€58,933 | +79.4% |
| Stocks and contracts in progress | 3 | €18,749 | €15,400 | -€3,349 | -17.9% |
| Stocks | 30/36 | €18,749 | €15,400 | -€3,349 | -17.9% |
| Amounts receivable within one year | 40/41 | €44,778 | €93,165 | +€48,388 | +108.1% |
| Trade receivables | 40 | €3,529 | €7 | -€3,523 | -99.8% |
| Other amounts receivable | 41 | €41,248 | €93,159 | +€51,911 | +125.8% |
| Cash at bank and in hand | 54/58 | €7,244 | €17,698 | +€10,454 | +144.3% |
| Deferred charges and accrued income | 490/1 | €3,462 | €6,902 | +€3,440 | +99.4% |
| Total equity and liabilities | 10/49 | €200,569 | €242,699 | +€42,130 | +21.0% |
| Equity | 10/15 | €97,054 | €134,511 | +€37,457 | +38.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,054 | €129,511 | +€37,457 | +40.7% |
| Distributable reserves | 133 | €92,054 | €129,511 | +€37,457 | +40.7% |
| Amounts payable | 17/49 | €103,515 | €108,187 | +€4,673 | +4.5% |
| Amounts payable after more than one year | 17 | €18,091 | €6,841 | -€11,251 | -62.2% |
| Financial debts | 170/4 | €18,091 | €6,841 | -€11,251 | -62.2% |
| Amounts payable within one year | 42/48 | €81,341 | €101,347 | +€20,006 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €12,916 | €11,584 | -€1,332 | -10.3% |
| Trade debts | 44 | €12,497 | €30,916 | +€18,419 | +147.4% |
| Suppliers | 440/4 | €12,497 | €30,916 | +€18,419 | +147.4% |
| Taxes, remuneration and social security | 45 | €55,388 | €58,195 | +€2,807 | +5.1% |
| Taxes | 450/3 | €46,611 | €54,555 | +€7,945 | +17.0% |
| Remuneration and social security | 454/9 | €8,777 | €3,640 | -€5,137 | -58.5% |
| Other amounts payable | 47/48 | €540 | €652 | +€112 | +20.6% |
| Accrued charges and deferred income | 492/3 | €4,083 | - | -€4,083 | |
| Remuneration, social security and pensions | 62 | €63,591 | €97,662 | +€34,070 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,151 | €33,504 | +€6,352 | +23.4% |
| Other operating charges | 640/8 | €2,354 | €1,869 | -€485 | -20.6% |
| Gross operating margin | 9900 | €161,292 | €185,809 | +€24,517 | +15.2% |
| Operating profit (loss) | 9901 | €68,196 | €52,775 | -€15,421 | -22.6% |
| Financial income | 75/76B | €2,026 | €3,008 | +€982 | +48.5% |
| Recurring financial income | 75 | €2,026 | €3,008 | +€982 | +48.5% |
| Financial charges | 65/66B | €2,724 | €4,159 | +€1,435 | +52.7% |
| Recurring financial charges | 65 | €2,724 | €4,159 | +€1,435 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €67,497 | €51,624 | -€15,873 | -23.5% |
| Income taxes | 67/77 | €21,782 | €14,167 | -€7,615 | -35.0% |
| Profit (loss) for the period | 9904 | €45,715 | €37,457 | -€8,258 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,715 | €37,457 | -€8,258 | -18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.