SAMAINCOMPTA: 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.
SAMAINCOMPTA
Largest movements
- Current investments +€79,676
up €79,676 (+53.4%), from €149,230 to €228,906
- Cash -€15,405
down €15,405 (-21.9%), from €70,221 to €54,815
mainly Contributions, distributions and other (-€91,404) and Current investments (-€79,676)
- Receivables within one year +€6,761
up €6,761 (+26.0%), from €25,965 to €32,727
- Other debts +€90,846
up €90,846 (+16,281%), from €558 to €91,404
- Tax, wage and social debts -€19,260
down €19,260 (-31.0%), from €62,041 to €42,782
- Gross operating margin +€12,090
up €12,090 (+11.9%), from €101,495 to €113,585
- Taxes -€4,294
down €4,294 (-15.1%), from €28,517 to €24,223
- Financial income -€1,147
down €1,147 (-24.5%), from €4,680 to €3,532
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.
Derived cash bridge
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 | €247,601 | €320,186 | +€72,585 | +29.3% |
| Fixed assets | 21/28 | €1,157 | €1,411 | +€255 | +22.0% |
| Intangible fixed assets | 21 | €304 | €154 | -€150 | -49.4% |
| Tangible fixed assets | 22/27 | €853 | €1,258 | +€405 | +47.4% |
| Plant, machinery and equipment | 23 | €832 | - | -€832 | |
| Furniture and vehicles | 24 | €21 | €1,258 | +€1,237 | +5,950% |
| Current assets | 29/58 | €246,444 | €318,774 | +€72,330 | +29.3% |
| Amounts receivable within one year | 40/41 | €25,965 | €32,727 | +€6,761 | +26.0% |
| Trade receivables | 40 | €25,965 | €32,727 | +€6,761 | +26.0% |
| Current investments | 50/53 | €149,230 | €228,906 | +€79,676 | +53.4% |
| Cash at bank and in hand | 54/58 | €70,221 | €54,815 | -€15,405 | -21.9% |
| Deferred charges and accrued income | 490/1 | €1,028 | €2,326 | +€1,298 | +126% |
| Total equity and liabilities | 10/49 | €247,601 | €320,186 | +€72,585 | +29.3% |
| Equity | 10/15 | €184,892 | €184,892 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €184,792 | €184,792 | = | 0.0% |
| Distributable reserves | 133 | €184,792 | €184,792 | = | 0.0% |
| Amounts payable | 17/49 | €62,709 | €135,294 | +€72,585 | +116% |
| Amounts payable within one year | 42/48 | €62,624 | €135,207 | +€72,583 | +116% |
| Trade debts | 44 | €25 | €1,021 | +€997 | +4,022% |
| Suppliers | 440/4 | €25 | €1,021 | +€997 | +4,022% |
| Taxes, remuneration and social security | 45 | €62,041 | €42,782 | -€19,260 | -31.0% |
| Taxes | 450/3 | €62,041 | €42,782 | -€19,260 | -31.0% |
| Other amounts payable | 47/48 | €558 | €91,404 | +€90,846 | +16,281% |
| Accrued charges and deferred income | 492/3 | €85 | €87 | +€2 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €711 | -€708 | -49.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €101,495 | €113,585 | +€12,090 | +11.9% |
| Operating profit (loss) | 9901 | €99,689 | €112,475 | +€12,786 | +12.8% |
| Financial income | 75/76B | €4,680 | €3,532 | -€1,147 | -24.5% |
| Recurring financial income | 75 | €4,680 | €3,532 | -€1,147 | -24.5% |
| Financial charges | 65/66B | €294 | €380 | +€86 | +29.4% |
| Recurring financial charges | 65 | €294 | €380 | +€86 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €104,075 | €115,627 | +€11,552 | +11.1% |
| Income taxes | 67/77 | €28,517 | €24,223 | -€4,294 | -15.1% |
| Profit (loss) for the period | 9904 | €75,558 | €91,404 | +€15,846 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,558 | €91,404 | +€15,846 | +21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.