SAMAR CAFÉ: 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.
SAMAR CAFÉ
Largest movements
- Tangible fixed assets -€29,129
down €29,129 (-11.3%), from €256,773 to €227,644
- Stocks and contracts -€9,821
down €9,821 (-43.9%), from €22,349 to €12,528
- Receivables within one year -€8,454
down €8,454 (-39.9%), from €21,198 to €12,744
of which Trade receivables: -€8,770
- Cash -€7,599
down €7,599 (-37.4%), from €20,332 to €12,733
mainly Other debts (-€41,155) and Investment in fixed assets (net) (-€15,486)
- Other debts -€41,155
down €41,155 (-63.2%), from €65,106 to €23,951
- Debts after one year -€12,599
down €12,599 (-11.5%), from €109,951 to €97,352
- Trade debts +€10,406
up €10,406 (+30.6%), from €34,040 to €44,446
- Accrued charges and deferred income -€7,950
down €7,950 (-99.1%), from €8,025 to €75
- Tax, wage and social debts -€7,824
down €7,824 (-30.7%), from €25,460 to €17,636
of which Taxes: -€13,658
- Gross operating margin +€62,528
up €62,528 (+42.2%), from €148,130 to €210,658
- Depreciation +€44,615
new in 2024: €44,615
- Staff costs +€7,458
up €7,458 (+5.0%), from €147,849 to €155,307
- Other operating charges -€2,462
down €2,462 (-39.9%), from €6,164 to €3,702
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,114 | €265,991 | -€56,123 | -17.4% |
| Fixed assets | 21/28 | €256,773 | €227,644 | -€29,129 | -11.3% |
| Tangible fixed assets | 22/27 | €256,773 | €227,644 | -€29,129 | -11.3% |
| Plant, machinery and equipment | 23 | €81,597 | €69,419 | -€12,178 | -14.9% |
| Furniture and vehicles | 24 | €38,634 | €30,907 | -€7,727 | -20.0% |
| Other tangible fixed assets | 26 | €136,542 | €127,318 | -€9,224 | -6.8% |
| Current assets | 29/58 | €65,341 | €38,347 | -€26,994 | -41.3% |
| Stocks and contracts in progress | 3 | €22,349 | €12,528 | -€9,821 | -43.9% |
| Stocks | 30/36 | €22,349 | €12,528 | -€9,821 | -43.9% |
| Amounts receivable within one year | 40/41 | €21,198 | €12,744 | -€8,454 | -39.9% |
| Trade receivables | 40 | €12,356 | €3,586 | -€8,770 | -71.0% |
| Other amounts receivable | 41 | €8,842 | €9,158 | +€316 | +3.6% |
| Cash at bank and in hand | 54/58 | €20,332 | €12,733 | -€7,599 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,463 | €343 | -€1,121 | -76.6% |
| Total equity and liabilities | 10/49 | €322,114 | €265,991 | -€56,123 | -17.4% |
| Equity | 10/15 | €67,812 | €70,640 | +€2,828 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,543 | €52,543 | = | 0.0% |
| Distributable reserves | 133 | €52,543 | €52,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,331 | -€503 | +€2,828 | +84.9% |
| Amounts payable | 17/49 | €254,302 | €195,351 | -€58,951 | -23.2% |
| Amounts payable after more than one year | 17 | €109,951 | €97,352 | -€12,599 | -11.5% |
| Financial debts | 170/4 | €109,951 | €97,352 | -€12,599 | -11.5% |
| Amounts payable within one year | 42/48 | €136,326 | €97,924 | -€38,403 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €11,523 | €11,242 | -€281 | -2.4% |
| Financial debts | 43 | - | €648 | +€648 | |
| Credit institutions | 430/8 | - | €648 | +€648 | |
| Trade debts | 44 | €34,040 | €44,446 | +€10,406 | +30.6% |
| Suppliers | 440/4 | €34,040 | €44,446 | +€10,406 | +30.6% |
| Advances received on contracts in progress | 46 | €197 | - | -€197 | |
| Taxes, remuneration and social security | 45 | €25,460 | €17,636 | -€7,824 | -30.7% |
| Taxes | 450/3 | €14,736 | €1,077 | -€13,658 | -92.7% |
| Remuneration and social security | 454/9 | €10,724 | €16,559 | +€5,835 | +54.4% |
| Other amounts payable | 47/48 | €65,106 | €23,951 | -€41,155 | -63.2% |
| Accrued charges and deferred income | 492/3 | €8,025 | €75 | -€7,950 | -99.1% |
| Remuneration, social security and pensions | 62 | €147,849 | €155,307 | +€7,458 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €44,615 | +€44,615 | |
| Other operating charges | 640/8 | €6,164 | €3,702 | -€2,462 | -39.9% |
| Gross operating margin | 9900 | €148,130 | €210,658 | +€62,528 | +42.2% |
| Operating profit (loss) | 9901 | -€5,883 | €7,034 | +€12,916 | |
| Financial income | 75/76B | €1,161 | - | -€1,161 | |
| Recurring financial income | 75 | €1,161 | - | -€1,161 | |
| Financial charges | 65/66B | €2,378 | €4,206 | +€1,828 | +76.9% |
| Recurring financial charges | 65 | €2,378 | €4,206 | +€1,828 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,100 | €2,828 | +€9,928 | |
| Profit (loss) for the period | 9904 | -€7,100 | €2,828 | +€9,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,100 | €2,828 | +€9,928 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.