SAMADHI: 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.
SAMADHI
Largest movements
- Tangible fixed assets -€19,003
down €19,003 (-5.9%), from €323,652 to €304,649
of which Land and buildings: -€13,042
- Profit (loss) carried forward -€17,643
down €17,643 (-10.2%), from -€172,487 to -€190,130
- Reserves -€7,044
down €7,044 (-5.9%), from €119,481 to €112,437
- Other debts +€5,744
up €5,744 (+2.2%), from €264,493 to €270,238
- Gross operating margin +€7,015
up €7,015 (+81.2%), from €8,637 to €15,652
- Taxes +€3,498
new in 2025: €3,498
- Other operating charges +€1,033
new in 2025: €1,033
- Depreciation +€262
up €262 (+0.7%), from €35,509 to €35,771
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 | €325,518 | €306,575 | -€18,943 | -5.8% |
| Fixed assets | 21/28 | €323,652 | €304,649 | -€19,003 | -5.9% |
| Tangible fixed assets | 22/27 | €323,652 | €304,649 | -€19,003 | -5.9% |
| Land and buildings | 22 | €187,290 | €174,249 | -€13,042 | -7.0% |
| Plant, machinery and equipment | 23 | €752 | - | -€752 | |
| Furniture and vehicles | 24 | €4,369 | €3,340 | -€1,029 | -23.6% |
| Other tangible fixed assets | 26 | €131,242 | €127,061 | -€4,181 | -3.2% |
| Current assets | 29/58 | €1,866 | €1,927 | +€60 | +3.2% |
| Cash at bank and in hand | 54/58 | €1,866 | €1,927 | +€60 | +3.2% |
| Total equity and liabilities | 10/49 | €325,518 | €306,575 | -€18,943 | -5.8% |
| Equity | 10/15 | €61,025 | €36,338 | -€24,687 | -40.5% |
| Contributions | 10/11 | €114,031 | €114,031 | = | 0.0% |
| Capital | 10 | €114,031 | €114,031 | = | 0.0% |
| Issued capital | 100 | €114,031 | €114,031 | = | 0.0% |
| Reserves | 13 | €119,481 | €112,437 | -€7,044 | -5.9% |
| Tax-exempt reserves | 132 | €119,481 | €112,437 | -€7,044 | -5.9% |
| Profit (loss) carried forward | 14 | -€172,487 | -€190,130 | -€17,643 | -10.2% |
| Amounts payable | 17/49 | €264,493 | €270,238 | +€5,744 | +2.2% |
| Amounts payable within one year | 42/48 | €264,493 | €270,238 | +€5,744 | +2.2% |
| Other amounts payable | 47/48 | €264,493 | €270,238 | +€5,744 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,509 | €35,771 | +€262 | +0.7% |
| Other operating charges | 640/8 | - | €1,033 | +€1,033 | |
| Gross operating margin | 9900 | €8,637 | €15,652 | +€7,015 | +81.2% |
| Operating profit (loss) | 9901 | -€26,872 | -€21,151 | +€5,721 | +21.3% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,911 | -€21,190 | +€5,721 | +21.3% |
| Income taxes | 67/77 | - | €3,498 | +€3,498 | |
| Profit (loss) for the period | 9904 | -€26,911 | -€24,687 | +€2,223 | +8.3% |
| Transfer from tax-exempt reserves | 789 | - | €7,044 | +€7,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,911 | -€17,643 | +€9,267 | +34.4% |
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.