SAIMOUR: 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.
SAIMOUR
Largest movements
- Receivables within one year +€18,316
up €18,316 (+147.5%), from €12,421 to €30,737
of which Other amounts receivable: +€18,053
- Cash -€1,143
down €1,143 (-46.2%), from €2,475 to €1,332
mainly Receivables within one year (-€18,316) and Tax, wage and social debts (-€11,084)
- Stocks and contracts -€1,118
down €1,118 (-62.2%), from €1,796 to €678
- Tangible fixed assets -€1,010
down €1,010 (-32.1%), from €3,149 to €2,139
of which Furniture and vehicles: -€662
- Profit (loss) carried forward +€16,316
up €16,316, from -€15,698 to €618
- Tax, wage and social debts -€11,084
down €11,084 (-81.9%), from €13,539 to €2,455
of which Taxes: -€7,617
- Other debts +€10,000
new in 2025: €10,000
- Current portion of long-term debt -€534
no longer reported in 2025 (was €534)
- Staff costs -€27,733
no longer reported in 2025 (was €27,733)
- Gross operating margin -€3,039
down €3,039 (-9.8%), from €30,950 to €27,911
- Depreciation -€1,112
down €1,112 (-55.4%), from €2,007 to €895
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 | €19,841 | €34,886 | +€15,045 | +75.8% |
| Fixed assets | 21/28 | €3,149 | €2,139 | -€1,010 | -32.1% |
| Tangible fixed assets | 22/27 | €3,149 | €2,139 | -€1,010 | -32.1% |
| Plant, machinery and equipment | 23 | €447 | €539 | +€92 | +20.6% |
| Furniture and vehicles | 24 | €2,262 | €1,600 | -€662 | -29.3% |
| Leasing and similar rights | 25 | €440 | - | -€440 | |
| Current assets | 29/58 | €16,692 | €32,747 | +€16,055 | +96.2% |
| Stocks and contracts in progress | 3 | €1,796 | €678 | -€1,118 | -62.2% |
| Stocks | 30/36 | €1,796 | €678 | -€1,118 | -62.2% |
| Amounts receivable within one year | 40/41 | €12,421 | €30,737 | +€18,316 | +147.5% |
| Trade receivables | 40 | €1,118 | €1,381 | +€263 | +23.5% |
| Other amounts receivable | 41 | €11,303 | €29,356 | +€18,053 | +159.7% |
| Cash at bank and in hand | 54/58 | €2,475 | €1,332 | -€1,143 | -46.2% |
| Total equity and liabilities | 10/49 | €19,841 | €34,886 | +€15,045 | +75.8% |
| Equity | 10/15 | €4,762 | €21,078 | +€16,316 | +342.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€15,698 | €618 | +€16,316 | |
| Amounts payable | 17/49 | €15,079 | €13,808 | -€1,271 | -8.4% |
| Amounts payable within one year | 42/48 | €15,079 | €13,808 | -€1,271 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €534 | - | -€534 | |
| Trade debts | 44 | €1,006 | €1,353 | +€347 | +34.5% |
| Suppliers | 440/4 | €1,006 | €1,353 | +€347 | +34.5% |
| Taxes, remuneration and social security | 45 | €13,539 | €2,455 | -€11,084 | -81.9% |
| Taxes | 450/3 | €10,072 | €2,455 | -€7,617 | -75.6% |
| Remuneration and social security | 454/9 | €3,467 | - | -€3,467 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €27,733 | - | -€27,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,007 | €895 | -€1,112 | -55.4% |
| Other operating charges | 640/8 | €1,004 | €1,033 | +€29 | +2.9% |
| Non-recurring operating charges | 66A | - | €440 | +€440 | |
| Gross operating margin | 9900 | €30,950 | €27,911 | -€3,039 | -9.8% |
| Operating profit (loss) | 9901 | €206 | €25,543 | +€25,337 | +12299.5% |
| Financial income | 75/76B | €761 | €997 | +€236 | +31.0% |
| Recurring financial income | 75 | €761 | €997 | +€236 | +31.0% |
| Financial charges | 65/66B | €454 | €224 | -€230 | -50.7% |
| Recurring financial charges | 65 | €454 | €224 | -€230 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €513 | €26,316 | +€25,803 | +5029.8% |
| Profit (loss) for the period | 9904 | €513 | €26,316 | +€25,803 | +5029.8% |
| Profit (loss) for the period to be appropriated | 9905 | €513 | €26,316 | +€25,803 | +5029.8% |
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 6 October 2026 via checked.be.