SAMANI WOOD: what changed
SAMANI WOOD
Largest movements
- Tangible fixed assets +€24,597
up €24,597 (+73.7%), from €33,360 to €57,957
of which Furniture and vehicles: +€29,244
- Receivables within one year +€24,287
up €24,287 (+86.0%), from €28,247 to €52,534
of which Trade receivables: +€25,349
- Stocks and contracts -€11,784
down €11,784 (-65.9%), from €17,883 to €6,100
of which Contracts in progress: -€12,000
- Cash +€8,008
up €8,008 (+26.1%), from €30,631 to €38,639
mainly Net result for the year (+€30,884) and Debts after one year (+€19,360)
- Reserves +€23,237
up €23,237 (+42.5%), from €54,666 to €77,903
- Debts after one year +€19,360
up €19,360 (+174%), from €11,142 to €30,501
- Current portion of long-term debt -€3,579
down €3,579 (-21.0%), from €17,081 to €13,502
- Trade debts +€3,498
up €3,498 (+18.4%), from €19,012 to €22,510
- Short-term financial debts +€2,024
new in 2025: €2,024
- Staff costs -€39,546
down €39,546 (-96.3%), from €41,065 to €1,519
- Depreciation -€8,958
down €8,958 (-40.1%), from €22,313 to €13,355
- Gross operating margin -€7,702
down €7,702 (-11.4%), from €67,487 to €59,785
- Taxes +€3,953
up €3,953 (+136%), from €2,915 to €6,868
- Financial charges +€2,900
up €2,900 (+259%), from €1,120 to €4,019
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,649 | €159,055 | +€44,406 | +38.7% |
| Formation expenses | 20 | €438 | - | -€438 | |
| Fixed assets | 21/28 | €35,115 | €59,712 | +€24,597 | +70.0% |
| Tangible fixed assets | 22/27 | €33,360 | €57,957 | +€24,597 | +73.7% |
| Plant, machinery and equipment | 23 | €13,043 | €8,786 | -€4,257 | -32.6% |
| Furniture and vehicles | 24 | €16,336 | €45,580 | +€29,244 | +179% |
| Other tangible fixed assets | 26 | €3,981 | €3,590 | -€390 | -9.8% |
| Financial fixed assets | 28 | €1,755 | €1,755 | = | 0.0% |
| Current assets | 29/58 | €79,096 | €99,343 | +€20,247 | +25.6% |
| Stocks and contracts in progress | 3 | €17,883 | €6,100 | -€11,784 | -65.9% |
| Stocks | 30/36 | €5,883 | €6,100 | +€216 | +3.7% |
| Contracts in progress | 37 | €12,000 | - | -€12,000 | |
| Amounts receivable within one year | 40/41 | €28,247 | €52,534 | +€24,287 | +86.0% |
| Trade receivables | 40 | €15,833 | €41,181 | +€25,349 | +160% |
| Other amounts receivable | 41 | €12,415 | €11,353 | -€1,062 | -8.6% |
| Cash at bank and in hand | 54/58 | €30,631 | €38,639 | +€8,008 | +26.1% |
| Deferred charges and accrued income | 490/1 | €2,334 | €2,070 | -€264 | -11.3% |
| Total equity and liabilities | 10/49 | €114,649 | €159,055 | +€44,406 | +38.7% |
| Equity | 10/15 | €63,666 | €86,903 | +€23,237 | +36.5% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €54,666 | €77,903 | +€23,237 | +42.5% |
| Distributable reserves | 133 | €54,666 | €77,903 | +€23,237 | +42.5% |
| Amounts payable | 17/49 | €50,983 | €72,152 | +€21,169 | +41.5% |
| Amounts payable after more than one year | 17 | €11,142 | €30,501 | +€19,360 | +174% |
| Financial debts | 170/4 | €11,142 | €30,501 | +€19,360 | +174% |
| Amounts payable within one year | 42/48 | €39,282 | €41,091 | +€1,809 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €17,081 | €13,502 | -€3,579 | -21.0% |
| Financial debts | 43 | - | €2,024 | +€2,024 | |
| Other loans | 439 | - | €2,024 | +€2,024 | |
| Trade debts | 44 | €19,012 | €22,510 | +€3,498 | +18.4% |
| Suppliers | 440/4 | €19,012 | €22,510 | +€3,498 | +18.4% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €689 | €555 | -€134 | -19.5% |
| Accrued charges and deferred income | 492/3 | €559 | €559 | +€0 | +0.1% |
| Remuneration, social security and pensions | 62 | €41,065 | €1,519 | -€39,546 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,313 | €13,355 | -€8,958 | -40.1% |
| Other operating charges | 640/8 | €2,605 | €3,141 | +€536 | +20.6% |
| Gross operating margin | 9900 | €67,487 | €59,785 | -€7,702 | -11.4% |
| Operating profit (loss) | 9901 | €1,504 | €41,771 | +€40,267 | +2,678% |
| Financial income | 75/76B | €2,738 | €0 | -€2,738 | -100.0% |
| Recurring financial income | 75 | €2,738 | €0 | -€2,738 | -100.0% |
| Financial charges | 65/66B | €1,120 | €4,019 | +€2,900 | +259% |
| Recurring financial charges | 65 | €1,120 | €4,019 | +€2,900 | +259% |
| Profit (loss) for the period before taxes | 9903 | €3,122 | €37,752 | +€34,629 | +1,109% |
| Income taxes | 67/77 | €2,915 | €6,868 | +€3,953 | +136% |
| Profit (loss) for the period | 9904 | €208 | €30,884 | +€30,676 | +14,779% |
| Profit (loss) for the period to be appropriated | 9905 | €208 | €30,884 | +€30,676 | +14,779% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.