SAMAINVEST: 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.
What changed
SAMAINVEST
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,473
2024 · -€64,814+€98,287
Equity
€2.6m
2024 · €2.6m+€33,473
Cash
€20,499
2024 · €23,841-€3,342
Balance sheet total
€4.8m
2024 · €4.4m+€370,073
Largest movements
Assets
- Tangible fixed assets +€303,411
up €303,411 (+8.6%), from €3.5m to €3.8m
of which Land and buildings: +€303,510
- Deferred charges and accrued income +€80,092
up €80,092 (+1,459%), from €5,490 to €85,583
Equity and liabilities
- Other debts +€200,647
up €200,647 (+12.0%), from €1.7m to €1.9m
- Trade debts +€143,766
up €143,766 (+700%), from €20,550 to €164,316
Income statement
- Staff costs -€64,141
down €64,141 (-100.0%), from €64,156 to €14
- Gross operating margin +€35,562
up €35,562 (+331%), from €10,728 to €46,290
- Depreciation +€1,402
up €1,402 (+19.4%), from €7,220 to €8,622
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.
Result 2024
-€64,814
Gross operating margin
+€35,562
Staff costs
+€64,141
Depreciation
-€1,402
Other operating charges
-€150
Other operating items
-€250
Financial income
-€123
Financial charges
+€220
Taxes
+€287
Result 2025
€33,473
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€309,733
Investment
-€313,076
Financing
€0
Cash 2024
€23,841
From operations (derived)
+€309,733
Net result for the year
+€33,473
Depreciation
+€8,622
Receivables after one year
+€10,100
Receivables within one year
+€1,031
Deferred charges and accrued income
-€80,092
Trade debts
+€143,766
Tax, wage and social debts
-€6,562
Other debts
+€200,647
Accrued charges and deferred income
-€1,252
Investment (derived)
-€313,076
Investment in fixed assets (net)
-€312,032
Current investments
-€1,044
Cash 2025
€20,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,382,942 | €4,753,015 | +€370,073 | +8.4% |
| Fixed assets | 21/28 | €3,535,727 | €3,839,137 | +€303,411 | +8.6% |
| Tangible fixed assets | 22/27 | €3,535,727 | €3,839,137 | +€303,411 | +8.6% |
| Land and buildings | 22 | €3,425,265 | €3,728,775 | +€303,510 | +8.9% |
| Furniture and vehicles | 24 | €110,462 | €110,363 | -€99 | -0.1% |
| Current assets | 29/58 | €847,215 | €913,877 | +€66,662 | +7.9% |
| Amounts receivable after more than one year | 29 | €706,675 | €696,575 | -€10,100 | -1.4% |
| Other amounts receivable | 291 | €706,675 | €696,575 | -€10,100 | -1.4% |
| Amounts receivable within one year | 40/41 | €55,749 | €54,718 | -€1,031 | -1.9% |
| Trade receivables | 40 | €43,219 | €40,395 | -€2,825 | -6.5% |
| Other amounts receivable | 41 | €12,530 | €14,323 | +€1,793 | +14.3% |
| Current investments | 50/53 | €55,460 | €56,503 | +€1,044 | +1.9% |
| Cash at bank and in hand | 54/58 | €23,841 | €20,499 | -€3,342 | -14.0% |
| Deferred charges and accrued income | 490/1 | €5,490 | €85,583 | +€80,092 | +1,459% |
| Total equity and liabilities | 10/49 | €4,382,942 | €4,753,015 | +€370,073 | +8.4% |
| Equity | 10/15 | €2,588,166 | €2,621,639 | +€33,473 | +1.3% |
| Contributions | 10/11 | €867,627 | €867,627 | = | 0.0% |
| Capital | 10 | €867,627 | €867,627 | = | 0.0% |
| Issued capital | 100 | €867,627 | €867,627 | = | 0.0% |
| Revaluation surpluses | 12 | €3,041,947 | €3,041,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,321,408 | -€1,287,935 | +€33,473 | +2.5% |
| Amounts payable | 17/49 | €1,794,776 | €2,131,375 | +€336,600 | +18.8% |
| Amounts payable within one year | 42/48 | €1,702,726 | €2,040,577 | +€337,851 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €20,550 | €164,316 | +€143,766 | +700% |
| Suppliers | 440/4 | €20,550 | €164,316 | +€143,766 | +700% |
| Taxes, remuneration and social security | 45 | €6,562 | €0 | -€6,562 | -100% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €6,562 | €0 | -€6,562 | -100% |
| Other amounts payable | 47/48 | €1,675,614 | €1,876,262 | +€200,647 | +12.0% |
| Accrued charges and deferred income | 492/3 | €92,050 | €90,798 | -€1,252 | -1.4% |
| Non-recurring operating income | 76A | €28,478 | €0 | -€28,478 | -100% |
| Remuneration, social security and pensions | 62 | €64,156 | €14 | -€64,141 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,220 | €8,622 | +€1,402 | +19.4% |
| Other operating charges | 640/8 | €5,845 | €5,994 | +€150 | +2.6% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €10,728 | €46,290 | +€35,562 | +331% |
| Operating profit (loss) | 9901 | -€66,492 | €31,410 | +€97,902 | |
| Financial income | 75/76B | €2,866 | €2,743 | -€123 | -4.3% |
| Recurring financial income | 75 | €2,866 | €2,743 | -€123 | -4.3% |
| Financial charges | 65/66B | €900 | €680 | -€220 | -24.5% |
| Recurring financial charges | 65 | €900 | €680 | -€220 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€64,527 | €33,473 | +€98,000 | |
| Income taxes | 67/77 | €287 | €0 | -€287 | -100% |
| Profit (loss) for the period | 9904 | -€64,814 | €33,473 | +€98,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,814 | €33,473 | +€98,287 |
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 17 October 2026 via checked.be.