Rafael Samir: 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.
Rafael Samir
Largest movements
- Cash -€11,892
down €11,892 (-87.0%), from €13,672 to €1,780
mainly Net result for the year (-€69,724) and Receivables within one year (-€2,105)
- Tangible fixed assets -€4,989
down €4,989 (-60.3%), from €8,274 to €3,285
- Receivables within one year +€2,105
up €2,105 (+104%), from €2,020 to €4,125
of which Trade receivables: +€1,446
- Profit (loss) carried forward -€69,723
down €69,723 (-146%), from -€47,624 to -€117,347
- Other debts +€43,393
new in 2024: €43,393
- Tax, wage and social debts +€11,569
up €11,569 (+42.4%), from €27,289 to €38,858
of which Remuneration and social security: +€17,417
- Gross operating margin -€87,643
down €87,643, from €59,232 to -€28,411
- Purchases and services +€53,369
up €53,369 (+50.3%), from €106,080 to €159,449
- Turnover -€34,274
down €34,274 (-20.7%), from €165,312 to €131,038
- Staff costs -€2,607
down €2,607 (-8.8%), from €29,679 to €27,072
- Financial charges -€1,930
down €1,930 (-93.3%), from €2,068 to €138
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 | €39,938 | €25,163 | -€14,775 | -37.0% |
| Fixed assets | 21/28 | €8,274 | €3,285 | -€4,989 | -60.3% |
| Tangible fixed assets | 22/27 | €8,274 | €3,285 | -€4,989 | -60.3% |
| Furniture and vehicles | 24 | €8,274 | €3,285 | -€4,989 | -60.3% |
| Current assets | 29/58 | €31,664 | €21,878 | -€9,786 | -30.9% |
| Stocks and contracts in progress | 3 | €15,972 | €15,973 | +€1 | 0.0% |
| Stocks | 30/36 | €15,972 | €15,973 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €2,020 | €4,125 | +€2,105 | +104% |
| Trade receivables | 40 | €612 | €2,058 | +€1,446 | +236% |
| Other amounts receivable | 41 | €1,408 | €2,067 | +€659 | +46.8% |
| Cash at bank and in hand | 54/58 | €13,672 | €1,780 | -€11,892 | -87.0% |
| Total equity and liabilities | 10/49 | €39,938 | €25,163 | -€14,775 | -37.0% |
| Equity | 10/15 | €11,973 | -€57,750 | -€69,723 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,397 | €53,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,537 | €51,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,624 | -€117,347 | -€69,723 | -146% |
| Amounts payable | 17/49 | €27,965 | €82,913 | +€54,948 | +196% |
| Amounts payable within one year | 42/48 | €27,965 | €82,913 | +€54,948 | +196% |
| Trade debts | 44 | €676 | €662 | -€14 | -2.1% |
| Suppliers | 440/4 | €676 | €662 | -€14 | -2.1% |
| Taxes, remuneration and social security | 45 | €27,289 | €38,858 | +€11,569 | +42.4% |
| Taxes | 450/3 | €8,532 | €2,684 | -€5,848 | -68.5% |
| Remuneration and social security | 454/9 | €18,757 | €36,174 | +€17,417 | +92.9% |
| Other amounts payable | 47/48 | - | €43,393 | +€43,393 | |
| Turnover | 70 | €165,312 | €131,038 | -€34,274 | -20.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,080 | €159,449 | +€53,369 | +50.3% |
| Remuneration, social security and pensions | 62 | €29,679 | €27,072 | -€2,607 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,844 | €4,990 | -€854 | -14.6% |
| Other operating charges | 640/8 | €7,749 | €9,113 | +€1,364 | +17.6% |
| Gross operating margin | 9900 | €59,232 | -€28,411 | -€87,643 | |
| Operating profit (loss) | 9901 | €15,960 | -€69,586 | -€85,546 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,068 | €138 | -€1,930 | -93.3% |
| Recurring financial charges | 65 | €2,068 | €138 | -€1,930 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €13,895 | -€69,724 | -€83,619 | |
| Profit (loss) for the period | 9904 | €13,895 | -€69,724 | -€83,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,895 | -€69,724 | -€83,619 |
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 21 October 2026 via checked.be.