SAMANUNGA: 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.
SAMANUNGA
Largest movements
- Receivables within one year +€3,933
up €3,933 (+146.7%), from €2,682 to €6,615
of which Trade receivables: +€3,510
- Tangible fixed assets -€1,476
down €1,476 (-2.8%), from €52,299 to €50,823
of which Land and buildings: -€2,484
- Deferred charges and accrued income -€715
down €715 (-61.5%), from €1,162 to €448
- Profit (loss) carried forward -€9,284
down €9,284 (-5.4%), from -€171,076 to -€180,361
- Other debts +€7,571
up €7,571 (+9.8%), from €77,186 to €84,757
- Trade debts +€3,201
up €3,201 (+317.0%), from €1,010 to €4,211
- Gross operating margin +€1,644
up €1,644 (+51.8%), from €3,176 to €4,820
- Other operating charges +€338
up €338 (+18.4%), from €1,837 to €2,175
- Depreciation +€193
up €193 (+1.8%), from €10,885 to €11,078
- Financial charges +€114
up €114 (+15.3%), from €746 to €860
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,143 | €57,886 | +€1,743 | +3.1% |
| Fixed assets | 21/28 | €52,299 | €50,823 | -€1,476 | -2.8% |
| Tangible fixed assets | 22/27 | €52,299 | €50,823 | -€1,476 | -2.8% |
| Land and buildings | 22 | €42,519 | €40,035 | -€2,484 | -5.8% |
| Plant, machinery and equipment | 23 | €6,604 | €8,919 | +€2,315 | +35.1% |
| Other tangible fixed assets | 26 | €3,176 | €1,869 | -€1,307 | -41.2% |
| Current assets | 29/58 | €3,844 | €7,063 | +€3,219 | +83.7% |
| Amounts receivable within one year | 40/41 | €2,682 | €6,615 | +€3,933 | +146.7% |
| Trade receivables | 40 | €2,442 | €5,952 | +€3,510 | +143.8% |
| Other amounts receivable | 41 | €240 | €663 | +€423 | +176.2% |
| Deferred charges and accrued income | 490/1 | €1,162 | €448 | -€715 | -61.5% |
| Total equity and liabilities | 10/49 | €56,143 | €57,886 | +€1,743 | +3.1% |
| Equity | 10/15 | -€27,049 | -€36,334 | -€9,284 | -34.3% |
| Contributions | 10/11 | €138,600 | €138,600 | = | 0.0% |
| Reserves | 13 | €5,427 | €5,427 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,713 | €2,713 | = | 0.0% |
| Distributable reserves | 133 | €2,713 | €2,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,076 | -€180,361 | -€9,284 | -5.4% |
| Amounts payable | 17/49 | €83,193 | €94,220 | +€11,027 | +13.3% |
| Amounts payable within one year | 42/48 | €83,193 | €94,220 | +€11,027 | +13.3% |
| Financial debts | 43 | €4,997 | €4,944 | -€53 | -1.1% |
| Credit institutions | 430/8 | €4,997 | €4,944 | -€53 | -1.1% |
| Trade debts | 44 | €1,010 | €4,211 | +€3,201 | +317.0% |
| Suppliers | 440/4 | €1,010 | €4,211 | +€3,201 | +317.0% |
| Taxes, remuneration and social security | 45 | - | €308 | +€308 | |
| Taxes | 450/3 | - | €308 | +€308 | |
| Other amounts payable | 47/48 | €77,186 | €84,757 | +€7,571 | +9.8% |
| Non-recurring operating income | 76A | €430 | - | -€430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,885 | €11,078 | +€193 | +1.8% |
| Other operating charges | 640/8 | €1,837 | €2,175 | +€338 | +18.4% |
| Gross operating margin | 9900 | €3,176 | €4,820 | +€1,644 | +51.8% |
| Operating profit (loss) | 9901 | -€9,547 | -€8,434 | +€1,113 | +11.7% |
| Financial income | 75/76B | €0 | €9 | +€9 | +1997.8% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +1997.8% |
| Financial charges | 65/66B | €746 | €860 | +€114 | +15.3% |
| Recurring financial charges | 65 | €746 | €860 | +€114 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,292 | -€9,284 | +€1,008 | +9.8% |
| Profit (loss) for the period | 9904 | -€10,292 | -€9,284 | +€1,008 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,292 | -€9,284 | +€1,008 | +9.8% |
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 29 September 2026 via checked.be.