SAMALIE: 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.
SAMALIE
Largest movements
- Stocks and contracts +€14,370
up €14,370 (+10.6%), from €135,874 to €150,244
- Cash +€8,396
up €8,396 (+4.7%), from €179,225 to €187,621
mainly Net result for the year (+€54,057) and Other debts (+€11,286)
- Reserves +€37,162
up €37,162 (+23.7%), from €156,758 to €193,920
of which Distributable reserves: +€37,162
- Provisions -€14,100
no longer reported in 2025 (was €14,100)
- Other debts +€11,286
up €11,286 (+112%), from €10,089 to €21,375
- Trade debts -€9,476
down €9,476 (-9.4%), from €100,850 to €91,374
- Tax, wage and social debts -€5,238
down €5,238 (-16.9%), from €31,021 to €25,783
of which Taxes: -€2,942
- Gross operating margin -€53,802
down €53,802 (-26.6%), from €201,997 to €148,195
- Staff costs -€40,956
down €40,956 (-42.0%), from €97,461 to €56,505
- Provisions -€28,200
down €28,200, from €14,100 to -€14,100
- Financial charges +€15,180
up €15,180 (+200%), from €7,608 to €22,788
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 | €335,242 | €355,959 | +€20,717 | +6.2% |
| Fixed assets | 21/28 | €5,062 | €2,647 | -€2,415 | -47.7% |
| Tangible fixed assets | 22/27 | €5,062 | €2,647 | -€2,415 | -47.7% |
| Plant, machinery and equipment | 23 | €4,000 | €2,164 | -€1,836 | -45.9% |
| Furniture and vehicles | 24 | €1,062 | €483 | -€579 | -54.5% |
| Current assets | 29/58 | €330,180 | €353,312 | +€23,132 | +7.0% |
| Stocks and contracts in progress | 3 | €135,874 | €150,244 | +€14,370 | +10.6% |
| Stocks | 30/36 | €135,874 | €150,244 | +€14,370 | +10.6% |
| Amounts receivable within one year | 40/41 | €14,437 | €15,024 | +€587 | +4.1% |
| Trade receivables | 40 | €14,410 | €14,130 | -€280 | -1.9% |
| Other amounts receivable | 41 | €27 | €894 | +€867 | +3,211% |
| Cash at bank and in hand | 54/58 | €179,225 | €187,621 | +€8,396 | +4.7% |
| Deferred charges and accrued income | 490/1 | €644 | €423 | -€221 | -34.3% |
| Total equity and liabilities | 10/49 | €335,242 | €355,959 | +€20,717 | +6.2% |
| Equity | 10/15 | €176,758 | €213,920 | +€37,162 | +21.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €156,758 | €193,920 | +€37,162 | +23.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €154,758 | €191,920 | +€37,162 | +24.0% |
| Provisions and deferred taxes | 16 | €14,100 | - | -€14,100 | |
| Provisions for liabilities and charges | 160/5 | €14,100 | - | -€14,100 | |
| Other liabilities and charges | 164/5 | €14,100 | - | -€14,100 | |
| Amounts payable | 17/49 | €144,384 | €142,039 | -€2,345 | -1.6% |
| Amounts payable within one year | 42/48 | €144,384 | €142,039 | -€2,345 | -1.6% |
| Trade debts | 44 | €100,850 | €91,374 | -€9,476 | -9.4% |
| Suppliers | 440/4 | €100,850 | €91,374 | -€9,476 | -9.4% |
| Advances received on contracts in progress | 46 | €2,424 | €3,507 | +€1,083 | +44.7% |
| Taxes, remuneration and social security | 45 | €31,021 | €25,783 | -€5,238 | -16.9% |
| Taxes | 450/3 | €15,790 | €12,848 | -€2,942 | -18.6% |
| Remuneration and social security | 454/9 | €15,231 | €12,935 | -€2,296 | -15.1% |
| Other amounts payable | 47/48 | €10,089 | €21,375 | +€11,286 | +112% |
| Remuneration, social security and pensions | 62 | €97,461 | €56,505 | -€40,956 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,111 | €2,415 | -€1,696 | -41.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €362 | - | -€362 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €14,100 | -€14,100 | -€28,200 | |
| Other operating charges | 640/8 | €7,994 | €7,260 | -€734 | -9.2% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €201,997 | €148,195 | -€53,802 | -26.6% |
| Operating profit (loss) | 9901 | €77,969 | €95,936 | +€17,967 | +23.0% |
| Financial income | 75/76B | €3,237 | €3,757 | +€520 | +16.1% |
| Recurring financial income | 75 | €3,237 | €3,757 | +€520 | +16.1% |
| Financial charges | 65/66B | €7,608 | €22,788 | +€15,180 | +200% |
| Recurring financial charges | 65 | €7,608 | €22,788 | +€15,180 | +200% |
| Profit (loss) for the period before taxes | 9903 | €73,598 | €76,905 | +€3,307 | +4.5% |
| Income taxes | 67/77 | €21,471 | €22,848 | +€1,377 | +6.4% |
| Profit (loss) for the period | 9904 | €52,127 | €54,057 | +€1,930 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,127 | €54,057 | +€1,930 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.