Samach: 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.
Samach
Largest movements
- Cash -€16,458
down €16,458 (-41.1%), from €39,997 to €23,539
mainly Contributions, distributions and other (-€57,000) and Other debts (-€25,425)
- Intangible fixed assets -€10,500
down €10,500 (-33.3%), from €31,500 to €21,000
- Tangible fixed assets +€3,904
up €3,904 (+24.1%), from €16,185 to €20,089
- Receivables within one year -€2,905
down €2,905 (-13.3%), from €21,813 to €18,908
of which Other amounts receivable: -€6,000
- Other debts -€25,425
down €25,425 (-29.5%), from €86,185 to €60,760
- Trade debts -€1,429
down €1,429 (-16.6%), from €8,589 to €7,160
- Tax, wage and social debts +€1,286
up €1,286 (+86.2%), from €1,492 to €2,778
- Gross operating margin +€16,057
up €16,057 (+21.0%), from €76,629 to €92,686
- Taxes +€5,698
up €5,698 (+39.7%), from €14,343 to €20,041
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 | €114,913 | €89,729 | -€25,184 | -21.9% |
| Fixed assets | 21/28 | €47,685 | €41,089 | -€6,596 | -13.8% |
| Intangible fixed assets | 21 | €31,500 | €21,000 | -€10,500 | -33.3% |
| Tangible fixed assets | 22/27 | €16,185 | €20,089 | +€3,904 | +24.1% |
| Other tangible fixed assets | 26 | €16,185 | €20,089 | +€3,904 | +24.1% |
| Current assets | 29/58 | €67,228 | €48,640 | -€18,588 | -27.6% |
| Amounts receivable within one year | 40/41 | €21,813 | €18,908 | -€2,905 | -13.3% |
| Trade receivables | 40 | €15,813 | €18,908 | +€3,095 | +19.6% |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €39,997 | €23,539 | -€16,458 | -41.1% |
| Deferred charges and accrued income | 490/1 | €5,418 | €6,193 | +€775 | +14.3% |
| Total equity and liabilities | 10/49 | €114,913 | €89,729 | -€25,184 | -21.9% |
| Equity | 10/15 | €18,647 | €19,031 | +€384 | +2.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97 | €481 | +€384 | +395.9% |
| Amounts payable | 17/49 | €96,266 | €70,698 | -€25,568 | -26.6% |
| Amounts payable within one year | 42/48 | €96,266 | €70,698 | -€25,568 | -26.6% |
| Trade debts | 44 | €8,589 | €7,160 | -€1,429 | -16.6% |
| Suppliers | 440/4 | €8,589 | €7,160 | -€1,429 | -16.6% |
| Taxes, remuneration and social security | 45 | €1,492 | €2,778 | +€1,286 | +86.2% |
| Taxes | 450/3 | €1,492 | €2,778 | +€1,286 | +86.2% |
| Other amounts payable | 47/48 | €86,185 | €60,760 | -€25,425 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,628 | €12,803 | +€175 | +1.4% |
| Other operating charges | 640/8 | €2,409 | €1,742 | -€667 | -27.7% |
| Gross operating margin | 9900 | €76,629 | €92,686 | +€16,057 | +21.0% |
| Operating profit (loss) | 9901 | €61,592 | €78,141 | +€16,549 | +26.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €57 | €722 | +€665 | +1166.7% |
| Recurring financial charges | 65 | €57 | €722 | +€665 | +1166.7% |
| Profit (loss) for the period before taxes | 9903 | €61,535 | €77,425 | +€15,890 | +25.8% |
| Income taxes | 67/77 | €14,343 | €20,041 | +€5,698 | +39.7% |
| Profit (loss) for the period | 9904 | €47,192 | €57,384 | +€10,192 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,192 | €57,384 | +€10,192 | +21.6% |
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.