Robert et Daniel SAMEREY: 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.
Robert et Daniel SAMEREY
Largest movements
- Cash -€302,346
down €302,346 (-31.8%), from €949,887 to €647,540
mainly Receivables within one year (-€125,728) and Stocks and contracts (-€123,841)
- Receivables within one year +€125,728
up €125,728 (+92.5%), from €135,935 to €261,664
of which Trade receivables: +€64,987
- Stocks and contracts +€123,841
up €123,841 (+221.3%), from €55,965 to €179,806
- Tangible fixed assets -€33,254
down €33,254 (-29.7%), from €112,070 to €78,815
of which Furniture and vehicles: -€26,749
- Trade debts -€93,320
down €93,320 (-46.6%), from €200,142 to €106,822
- Other debts -€53,020
down €53,020 (-24.9%), from €212,680 to €159,661
- Reserves +€50,000
up €50,000 (+8.4%), from €595,000 to €645,000
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€46,110
up €46,110 (+31.6%), from €146,141 to €192,251
of which Taxes: +€46,600
- Profit (loss) carried forward -€23,451
down €23,451 (-62.4%), from €37,571 to €14,120
- Purchases and services +€414,337
up €414,337 (+39.0%), from €1.1m to €1.5m
- Gross operating margin -€305,950
down €305,950 (-61.3%), from €499,349 to €193,399
- Taxes -€66,348
down €66,348 (-84.5%), from €78,478 to €12,131
- Turnover -€26,181
down €26,181 (-1.7%), from €1.6m to €1.5m
- Staff costs -€16,602
down €16,602 (-13.2%), from €125,880 to €109,277
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 | €1,286,247 | €1,192,063 | -€94,184 | -7.3% |
| Fixed assets | 21/28 | €135,670 | €100,415 | -€35,254 | -26.0% |
| Tangible fixed assets | 22/27 | €112,070 | €78,815 | -€33,254 | -29.7% |
| Plant, machinery and equipment | 23 | €24,852 | €18,346 | -€6,506 | -26.2% |
| Furniture and vehicles | 24 | €87,218 | €60,470 | -€26,749 | -30.7% |
| Financial fixed assets | 28 | €23,600 | €21,600 | -€2,000 | -8.5% |
| Current assets | 29/58 | €1,150,577 | €1,091,648 | -€58,929 | -5.1% |
| Stocks and contracts in progress | 3 | €55,965 | €179,806 | +€123,841 | +221.3% |
| Stocks | 30/36 | €55,965 | €179,806 | +€123,841 | +221.3% |
| Amounts receivable within one year | 40/41 | €135,935 | €261,664 | +€125,728 | +92.5% |
| Trade receivables | 40 | €134,677 | €199,664 | +€64,987 | +48.3% |
| Other amounts receivable | 41 | €1,259 | €62,000 | +€60,741 | +4825.9% |
| Cash at bank and in hand | 54/58 | €949,887 | €647,540 | -€302,346 | -31.8% |
| Deferred charges and accrued income | 490/1 | €8,789 | €2,638 | -€6,152 | -70.0% |
| Total equity and liabilities | 10/49 | €1,286,247 | €1,192,063 | -€94,184 | -7.3% |
| Equity | 10/15 | €682,571 | €709,120 | +€26,549 | +3.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €595,000 | €645,000 | +€50,000 | +8.4% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Other | 1319 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €550,000 | €600,000 | +€50,000 | +9.1% |
| Profit (loss) carried forward | 14 | €37,571 | €14,120 | -€23,451 | -62.4% |
| Amounts payable | 17/49 | €603,676 | €482,943 | -€120,732 | -20.0% |
| Amounts payable after more than one year | 17 | €24,210 | €9,985 | -€14,226 | -58.8% |
| Financial debts | 170/4 | €24,210 | €9,985 | -€14,226 | -58.8% |
| Amounts payable within one year | 42/48 | €579,465 | €472,959 | -€106,507 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €20,503 | €14,226 | -€6,277 | -30.6% |
| Trade debts | 44 | €200,142 | €106,822 | -€93,320 | -46.6% |
| Suppliers | 440/4 | €200,142 | €106,822 | -€93,320 | -46.6% |
| Taxes, remuneration and social security | 45 | €146,141 | €192,251 | +€46,110 | +31.6% |
| Taxes | 450/3 | €138,040 | €184,640 | +€46,600 | +33.8% |
| Remuneration and social security | 454/9 | €8,101 | €7,611 | -€491 | -6.1% |
| Other amounts payable | 47/48 | €212,680 | €159,661 | -€53,020 | -24.9% |
| Turnover | 70 | €1,562,449 | €1,536,268 | -€26,181 | -1.7% |
| Non-recurring operating income | 76A | €10,102 | - | -€10,102 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,063,100 | €1,477,437 | +€414,337 | +39.0% |
| Remuneration, social security and pensions | 62 | €125,880 | €109,277 | -€16,602 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,267 | €36,804 | +€6,537 | +21.6% |
| Other operating charges | 640/8 | €3,912 | €3,512 | -€400 | -10.2% |
| Non-recurring operating charges | 66A | €4,839 | €3,686 | -€1,153 | -23.8% |
| Gross operating margin | 9900 | €499,349 | €193,399 | -€305,950 | -61.3% |
| Operating profit (loss) | 9901 | €334,451 | €40,119 | -€294,332 | -88.0% |
| Financial income | 75/76B | €980 | €476 | -€504 | -51.4% |
| Recurring financial income | 75 | €980 | €476 | -€504 | -51.4% |
| Financial charges | 65/66B | €9,663 | €1,916 | -€7,747 | -80.2% |
| Recurring financial charges | 65 | €9,663 | €1,916 | -€7,747 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €325,768 | €38,679 | -€287,088 | -88.1% |
| Income taxes | 67/77 | €78,478 | €12,131 | -€66,348 | -84.5% |
| Profit (loss) for the period | 9904 | €247,289 | €26,549 | -€220,741 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €247,289 | €26,549 | -€220,741 | -89.3% |
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 4 October 2026 via checked.be.