SAMANN: 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.
SAMANN
Largest movements
- Tangible fixed assets -€10,774
down €10,774 (-32.0%), from €33,638 to €22,864
of which Furniture and vehicles: -€10,577
- Stocks and contracts +€6,715
up €6,715 (+11.9%), from €56,226 to €62,941
- Cash +€2,474
up €2,474 (+46.0%), from €5,377 to €7,851
mainly Net result for the year (+€16,084) and Depreciation (+€10,774)
- Deferred charges and accrued income -€1,504
down €1,504 (-19.9%), from €7,558 to €6,055
- Profit (loss) carried forward +€16,084
up €16,084 (+72.2%), from €22,277 to €38,361
- Trade debts -€6,560
down €6,560 (-29.2%), from €22,460 to €15,900
- Tax, wage and social debts -€6,196
down €6,196 (-28.3%), from €21,928 to €15,731
- Debts after one year -€5,091
down €5,091 (-62.3%), from €8,169 to €3,078
- Other debts -€4,850
down €4,850 (-51.9%), from €9,347 to €4,497
- Gross operating margin +€13,684
up €13,684 (+44.6%), from €30,699 to €44,383
- Staff costs +€5,427
new in 2025: €5,427
- Other operating charges +€3,990
up €3,990 (+268.9%), from €1,484 to €5,473
- Depreciation +€1,555
up €1,555 (+16.9%), from €9,219 to €10,774
- Financial charges +€761
up €761 (+51.9%), from €1,468 to €2,229
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,408 | €100,808 | -€2,600 | -2.5% |
| Fixed assets | 21/28 | €33,638 | €22,864 | -€10,774 | -32.0% |
| Tangible fixed assets | 22/27 | €33,638 | €22,864 | -€10,774 | -32.0% |
| Land and buildings | 22 | €978 | €782 | -€197 | -20.1% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €32,659 | €22,082 | -€10,577 | -32.4% |
| Current assets | 29/58 | €69,770 | €77,944 | +€8,174 | +11.7% |
| Stocks and contracts in progress | 3 | €56,226 | €62,941 | +€6,715 | +11.9% |
| Stocks | 30/36 | €56,226 | €62,941 | +€6,715 | +11.9% |
| Amounts receivable within one year | 40/41 | €609 | €1,097 | +€489 | +80.3% |
| Trade receivables | 40 | €209 | - | -€209 | |
| Other amounts receivable | 41 | €400 | €1,097 | +€697 | +174.3% |
| Cash at bank and in hand | 54/58 | €5,377 | €7,851 | +€2,474 | +46.0% |
| Deferred charges and accrued income | 490/1 | €7,558 | €6,055 | -€1,504 | -19.9% |
| Total equity and liabilities | 10/49 | €103,408 | €100,808 | -€2,600 | -2.5% |
| Equity | 10/15 | €36,637 | €52,721 | +€16,084 | +43.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,360 | €11,360 | = | 0.0% |
| Distributable reserves | 133 | €11,360 | €11,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,277 | €38,361 | +€16,084 | +72.2% |
| Amounts payable | 17/49 | €66,771 | €48,087 | -€18,684 | -28.0% |
| Amounts payable after more than one year | 17 | €8,169 | €3,078 | -€5,091 | -62.3% |
| Financial debts | 170/4 | €8,169 | €3,078 | -€5,091 | -62.3% |
| Amounts payable within one year | 42/48 | €58,601 | €45,009 | -€13,592 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,867 | €8,881 | +€4,014 | +82.5% |
| Trade debts | 44 | €22,460 | €15,900 | -€6,560 | -29.2% |
| Suppliers | 440/4 | €22,460 | €15,900 | -€6,560 | -29.2% |
| Taxes, remuneration and social security | 45 | €21,928 | €15,731 | -€6,196 | -28.3% |
| Taxes | 450/3 | €21,928 | €15,731 | -€6,196 | -28.3% |
| Other amounts payable | 47/48 | €9,347 | €4,497 | -€4,850 | -51.9% |
| Remuneration, social security and pensions | 62 | - | €5,427 | +€5,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,219 | €10,774 | +€1,555 | +16.9% |
| Other operating charges | 640/8 | €1,484 | €5,473 | +€3,990 | +268.9% |
| Gross operating margin | 9900 | €30,699 | €44,383 | +€13,684 | +44.6% |
| Operating profit (loss) | 9901 | €19,997 | €22,709 | +€2,712 | +13.6% |
| Financial income | 75/76B | €199 | - | -€199 | |
| Recurring financial income | 75 | €199 | - | -€199 | |
| Financial charges | 65/66B | €1,468 | €2,229 | +€761 | +51.9% |
| Recurring financial charges | 65 | €1,468 | €2,229 | +€761 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €18,728 | €20,479 | +€1,751 | +9.4% |
| Income taxes | 67/77 | €4,493 | €4,396 | -€97 | -2.2% |
| Profit (loss) for the period | 9904 | €14,235 | €16,084 | +€1,848 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,235 | €16,084 | +€1,848 | +13.0% |
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 5 October 2026 via checked.be.