LE SAMSON: 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.
LE SAMSON
Largest movements
- Deferred charges and accrued income +€124
up €124 (+9.7%), from €1,287 to €1,411
- Cash +€37
up €37 (+4.7%), from €782 to €819
mainly Net result for the year (+€2,848) and Accrued charges and deferred income (+€2,400)
- Other debts -€4,846
down €4,846 (-5.1%), from €94,676 to €89,830
- Profit (loss) carried forward +€2,848
up €2,848 (+2.5%), from -€112,629 to -€109,781
- Accrued charges and deferred income +€2,400
up €2,400 (+200.0%), from €1,200 to €3,600
- Tax, wage and social debts -€166
down €166 (-100.0%), from €166 to €0
- Trade debts -€65
down €65 (-49.5%), from €131 to €66
- Gross operating margin +€1,887
up €1,887 (+83.0%), from €2,273 to €4,159
- Financial charges -€271
down €271 (-36.3%), from €747 to €476
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 | €2,136 | €2,307 | +€171 | +8.0% |
| Fixed assets | 21/28 | €67 | €67 | = | 0.0% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €2,069 | €2,240 | +€171 | +8.3% |
| Amounts receivable within one year | 40/41 | €0 | €10 | +€10 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €782 | €819 | +€37 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,287 | €1,411 | +€124 | +9.7% |
| Total equity and liabilities | 10/49 | €2,136 | €2,307 | +€171 | +8.0% |
| Equity | 10/15 | -€94,037 | -€91,189 | +€2,848 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,629 | -€109,781 | +€2,848 | +2.5% |
| Amounts payable | 17/49 | €96,173 | €93,496 | -€2,677 | -2.8% |
| Amounts payable within one year | 42/48 | €94,973 | €89,896 | -€5,077 | -5.3% |
| Trade debts | 44 | €131 | €66 | -€65 | -49.5% |
| Suppliers | 440/4 | €131 | €66 | -€65 | -49.5% |
| Taxes, remuneration and social security | 45 | €166 | €0 | -€166 | -100.0% |
| Taxes | 450/3 | €166 | €0 | -€166 | -100.0% |
| Other amounts payable | 47/48 | €94,676 | €89,830 | -€4,846 | -5.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €3,600 | +€2,400 | +200.0% |
| Other operating charges | 640/8 | €661 | €675 | +€15 | +2.3% |
| Gross operating margin | 9900 | €2,273 | €4,159 | +€1,887 | +83.0% |
| Operating profit (loss) | 9901 | €1,612 | €3,484 | +€1,872 | +116.1% |
| Financial charges | 65/66B | €747 | €476 | -€271 | -36.3% |
| Recurring financial charges | 65 | €747 | €476 | -€271 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €865 | €3,008 | +€2,143 | +247.7% |
| Income taxes | 67/77 | €166 | €160 | -€6 | -3.8% |
| Profit (loss) for the period | 9904 | €699 | €2,848 | +€2,149 | +307.5% |
| Profit (loss) for the period to be appropriated | 9905 | €699 | €2,848 | +€2,149 | +307.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.