LA SAMME: 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.
LA SAMME
Largest movements
- Receivables within one year +€530,000
up €530,000 (+278.9%), from €190,000 to €720,000
- Cash +€102,896
up €102,896 (+69.3%), from €148,402 to €251,298
mainly Net result for the year (+€720,346) and Tax, wage and social debts (+€131,520)
- Tangible fixed assets -€93,321
down €93,321 (-4.9%), from €1.9m to €1.8m
of which Land and buildings: -€95,042
- Reserves +€720,346
up €720,346 (+75.2%), from €958,072 to €1.7m
of which Distributable reserves: +€720,346
- Other debts -€150,000
down €150,000 (-51.4%), from €291,700 to €141,700
- Tax, wage and social debts +€131,520
up €131,520 (+68.0%), from €193,319 to €324,839
- Debts after one year -€87,544
down €87,544 (-58.6%), from €149,305 to €61,761
- Short-term financial debts -€53,533
down €53,533 (-46.2%), from €115,908 to €62,375
- Gross operating margin -€58,956
down €58,956 (-5.0%), from €1.2m to €1.1m
- Taxes -€16,956
down €16,956 (-6.2%), from €272,885 to €255,929
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 | €2,226,491 | €2,766,077 | +€539,587 | +24.2% |
| Fixed assets | 21/28 | €1,886,061 | €1,792,740 | -€93,321 | -4.9% |
| Tangible fixed assets | 22/27 | €1,886,061 | €1,792,740 | -€93,321 | -4.9% |
| Land and buildings | 22 | €1,763,090 | €1,668,048 | -€95,042 | -5.4% |
| Plant, machinery and equipment | 23 | €738 | €397 | -€341 | -46.2% |
| Other tangible fixed assets | 26 | €122,233 | €123,441 | +€1,208 | +1.0% |
| Assets under construction and advance payments | 27 | - | €853 | +€853 | |
| Current assets | 29/58 | €340,430 | €973,338 | +€632,908 | +185.9% |
| Amounts receivable within one year | 40/41 | €190,000 | €720,000 | +€530,000 | +278.9% |
| Other amounts receivable | 41 | €190,000 | €720,000 | +€530,000 | +278.9% |
| Cash at bank and in hand | 54/58 | €148,402 | €251,298 | +€102,896 | +69.3% |
| Deferred charges and accrued income | 490/1 | €2,028 | €2,039 | +€12 | +0.6% |
| Total equity and liabilities | 10/49 | €2,226,491 | €2,766,077 | +€539,587 | +24.2% |
| Equity | 10/15 | €1,364,236 | €2,084,582 | +€720,346 | +52.8% |
| Contributions | 10/11 | €80,592 | €80,592 | = | 0.0% |
| Capital | 10 | €80,592 | €80,592 | = | 0.0% |
| Issued capital | 100 | €80,592 | €80,592 | = | 0.0% |
| Revaluation surpluses | 12 | €325,572 | €325,572 | = | 0.0% |
| Reserves | 13 | €958,072 | €1,678,418 | +€720,346 | +75.2% |
| Non-distributable reserves | 130/1 | €8,059 | €8,059 | = | 0.0% |
| Legal reserve | 130 | €8,059 | €8,059 | = | 0.0% |
| Distributable reserves | 133 | €950,013 | €1,670,359 | +€720,346 | +75.8% |
| Amounts payable | 17/49 | €862,255 | €681,495 | -€180,760 | -21.0% |
| Amounts payable after more than one year | 17 | €149,305 | €61,761 | -€87,544 | -58.6% |
| Financial debts | 170/4 | €149,305 | €61,761 | -€87,544 | -58.6% |
| Amounts payable within one year | 42/48 | €712,949 | €619,733 | -€93,216 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €110,479 | €87,544 | -€22,935 | -20.8% |
| Financial debts | 43 | €115,908 | €62,375 | -€53,533 | -46.2% |
| Credit institutions | 430/8 | €115,908 | €62,375 | -€53,533 | -46.2% |
| Trade debts | 44 | €1,543 | €3,276 | +€1,733 | +112.3% |
| Suppliers | 440/4 | €1,543 | €3,276 | +€1,733 | +112.3% |
| Taxes, remuneration and social security | 45 | €193,319 | €324,839 | +€131,520 | +68.0% |
| Taxes | 450/3 | €193,319 | €324,839 | +€131,520 | +68.0% |
| Other amounts payable | 47/48 | €291,700 | €141,700 | -€150,000 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,882 | €114,738 | +€1,856 | +1.6% |
| Other operating charges | 640/8 | €32,608 | €33,632 | +€1,024 | +3.1% |
| Gross operating margin | 9900 | €1,189,123 | €1,130,168 | -€58,956 | -5.0% |
| Operating profit (loss) | 9901 | €1,043,633 | €981,798 | -€61,835 | -5.9% |
| Financial income | 75/76B | €5 | €5 | +€0 | +5.4% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +5.4% |
| Financial charges | 65/66B | €12,764 | €5,527 | -€7,237 | -56.7% |
| Recurring financial charges | 65 | €12,764 | €5,527 | -€7,237 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €1,030,873 | €976,275 | -€54,598 | -5.3% |
| Income taxes | 67/77 | €272,885 | €255,929 | -€16,956 | -6.2% |
| Profit (loss) for the period | 9904 | €757,988 | €720,346 | -€37,641 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €757,988 | €720,346 | -€37,641 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.