Sam & Sieber: 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.
Sam & Sieber
Largest movements
- Cash +€67,190
up €67,190 (+26.4%), from €254,855 to €322,045
mainly Net result for the year (+€65,676) and Depreciation (+€31,596)
- Tangible fixed assets -€15,541
down €15,541 (-12.4%), from €125,820 to €110,280
of which Land and buildings: -€14,916
- Stocks and contracts +€9,451
up €9,451 (+50.8%), from €18,607 to €28,058
- Reserves +€65,676
up €65,676 (+26.1%), from €251,218 to €316,894
of which Distributable reserves: +€65,676
- Debts after one year -€23,309
down €23,309 (-19.2%), from €121,273 to €97,964
- Tax, wage and social debts +€15,854
up €15,854 (+145.3%), from €10,912 to €26,766
- Gross operating margin +€55,685
up €55,685 (+40.4%), from €137,690 to €193,375
- Taxes +€13,075
up €13,075 (+103.0%), from €12,690 to €25,765
- Staff costs +€7,649
up €7,649 (+12.5%), from €61,033 to €68,682
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 | €501,658 | €562,186 | +€60,528 | +12.1% |
| Fixed assets | 21/28 | €125,820 | €110,280 | -€15,541 | -12.4% |
| Tangible fixed assets | 22/27 | €125,820 | €110,280 | -€15,541 | -12.4% |
| Land and buildings | 22 | €68,409 | €53,493 | -€14,916 | -21.8% |
| Plant, machinery and equipment | 23 | €14,441 | €24,594 | +€10,153 | +70.3% |
| Furniture and vehicles | 24 | €42,970 | €32,192 | -€10,778 | -25.1% |
| Current assets | 29/58 | €375,837 | €451,906 | +€76,069 | +20.2% |
| Stocks and contracts in progress | 3 | €18,607 | €28,058 | +€9,451 | +50.8% |
| Stocks | 30/36 | €18,607 | €28,058 | +€9,451 | +50.8% |
| Amounts receivable within one year | 40/41 | €3,091 | €2,519 | -€572 | -18.5% |
| Trade receivables | 40 | €2,292 | €1,720 | -€572 | -25.0% |
| Other amounts receivable | 41 | €800 | €800 | = | 0.0% |
| Current investments | 50/53 | €99,284 | €99,284 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €254,855 | €322,045 | +€67,190 | +26.4% |
| Total equity and liabilities | 10/49 | €501,658 | €562,186 | +€60,528 | +12.1% |
| Equity | 10/15 | €328,718 | €394,394 | +€65,676 | +20.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €251,218 | €316,894 | +€65,676 | +26.1% |
| 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 | €249,358 | €315,034 | +€65,676 | +26.3% |
| Profit (loss) carried forward | 14 | €65,100 | €65,100 | = | 0.0% |
| Amounts payable | 17/49 | €172,940 | €167,792 | -€5,148 | -3.0% |
| Amounts payable after more than one year | 17 | €121,273 | €97,964 | -€23,309 | -19.2% |
| Financial debts | 170/4 | €121,273 | €97,964 | -€23,309 | -19.2% |
| Amounts payable within one year | 42/48 | €51,667 | €69,828 | +€18,161 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €23,149 | €23,309 | +€160 | +0.7% |
| Trade debts | 44 | €13,781 | €17,584 | +€3,803 | +27.6% |
| Suppliers | 440/4 | €13,781 | €17,584 | +€3,803 | +27.6% |
| Taxes, remuneration and social security | 45 | €10,912 | €26,766 | +€15,854 | +145.3% |
| Taxes | 450/3 | €10,912 | €26,766 | +€15,854 | +145.3% |
| Other amounts payable | 47/48 | €3,825 | €2,169 | -€1,656 | -43.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €61,033 | €68,682 | +€7,649 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,799 | €31,596 | +€1,797 | +6.0% |
| Other operating charges | 640/8 | €833 | €858 | +€25 | +2.9% |
| Gross operating margin | 9900 | €137,690 | €193,375 | +€55,685 | +40.4% |
| Operating profit (loss) | 9901 | €46,026 | €92,240 | +€46,214 | +100.4% |
| Financial income | 75/76B | €2,558 | €2,824 | +€267 | +10.4% |
| Recurring financial income | 75 | €2,558 | €2,824 | +€267 | +10.4% |
| Financial charges | 65/66B | €5,215 | €3,623 | -€1,592 | -30.5% |
| Recurring financial charges | 65 | €5,215 | €3,623 | -€1,592 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €43,369 | €91,442 | +€48,073 | +110.8% |
| Income taxes | 67/77 | €12,690 | €25,765 | +€13,075 | +103.0% |
| Profit (loss) for the period | 9904 | €30,679 | €65,676 | +€34,997 | +114.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,679 | €65,676 | +€34,997 | +114.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.