SAMARE: 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.
SAMARE
Largest movements
- Receivables within one year -€10,651
down €10,651 (-25.0%), from €42,650 to €31,999
of which Trade receivables: -€15,651
- Cash +€6,000
up €6,000 (+21.4%), from €28,010 to €34,011
mainly Other debts (+€20,619) and Receivables within one year (+€10,651)
- Tangible fixed assets +€5,976
up €5,976 (+3.5%), from €169,940 to €175,916
of which Land and buildings: +€6,067
- Other debts +€20,619
up €20,619 (+136.7%), from €15,084 to €35,704
- Debts after one year -€11,941
down €11,941 (-8.5%), from €140,613 to €128,672
- Advances received -€8,148
down €8,148 (-81.5%), from €10,000 to €1,852
- Trade debts +€5,246
up €5,246 (+78.5%), from €6,681 to €11,926
- Profit (loss) carried forward -€4,405
down €4,405, from €2,185 to -€2,219
- Staff costs +€10,310
new in 2024: €10,310
- Gross operating margin -€5,151
down €5,151 (-19.7%), from €26,183 to €21,032
- Taxes -€3,242
no longer reported in 2024 (was €3,242)
- Financial income -€1,000
down €1,000 (-99.6%), from €1,004 to €4
- Financial charges +€931
up €931 (+33.2%), from €2,799 to €3,730
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 | €243,782 | €245,462 | +€1,681 | +0.7% |
| Fixed assets | 21/28 | €170,480 | €176,456 | +€5,976 | +3.5% |
| Tangible fixed assets | 22/27 | €169,940 | €175,916 | +€5,976 | +3.5% |
| Land and buildings | 22 | €164,881 | €170,947 | +€6,067 | +3.7% |
| Plant, machinery and equipment | 23 | €5,060 | €4,684 | -€375 | -7.4% |
| Furniture and vehicles | 24 | - | €285 | +€285 | |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €73,301 | €69,006 | -€4,296 | -5.9% |
| Stocks and contracts in progress | 3 | €519 | €656 | +€137 | +26.4% |
| Stocks | 30/36 | €519 | €656 | +€137 | +26.4% |
| Amounts receivable within one year | 40/41 | €42,650 | €31,999 | -€10,651 | -25.0% |
| Trade receivables | 40 | €42,650 | €26,999 | -€15,651 | -36.7% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €28,010 | €34,011 | +€6,000 | +21.4% |
| Deferred charges and accrued income | 490/1 | €2,122 | €2,340 | +€218 | +10.3% |
| Total equity and liabilities | 10/49 | €243,782 | €245,462 | +€1,681 | +0.7% |
| Equity | 10/15 | €51,288 | €46,883 | -€4,405 | -8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,703 | €36,703 | = | 0.0% |
| Distributable reserves | 133 | €36,703 | €36,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,185 | -€2,219 | -€4,405 | |
| Amounts payable | 17/49 | €192,493 | €198,579 | +€6,086 | +3.2% |
| Amounts payable after more than one year | 17 | €140,613 | €128,672 | -€11,941 | -8.5% |
| Financial debts | 170/4 | €140,613 | €128,672 | -€11,941 | -8.5% |
| Amounts payable within one year | 42/48 | €51,371 | €69,907 | +€18,536 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €11,807 | €11,941 | +€134 | +1.1% |
| Trade debts | 44 | €6,681 | €11,926 | +€5,246 | +78.5% |
| Suppliers | 440/4 | €6,681 | €11,926 | +€5,246 | +78.5% |
| Advances received on contracts in progress | 46 | €10,000 | €1,852 | -€8,148 | -81.5% |
| Taxes, remuneration and social security | 45 | €7,799 | €8,484 | +€685 | +8.8% |
| Taxes | 450/3 | €7,799 | €6,761 | -€1,038 | -13.3% |
| Remuneration and social security | 454/9 | - | €1,722 | +€1,722 | |
| Other amounts payable | 47/48 | €15,084 | €35,704 | +€20,619 | +136.7% |
| Accrued charges and deferred income | 492/3 | €509 | - | -€509 | |
| Remuneration, social security and pensions | 62 | - | €10,310 | +€10,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,967 | €10,478 | -€488 | -4.5% |
| Other operating charges | 640/8 | €1,457 | €922 | -€534 | -36.7% |
| Gross operating margin | 9900 | €26,183 | €21,032 | -€5,151 | -19.7% |
| Operating profit (loss) | 9901 | €13,760 | -€679 | -€14,438 | |
| Financial income | 75/76B | €1,004 | €4 | -€1,000 | -99.6% |
| Recurring financial income | 75 | €1,004 | €4 | -€1,000 | -99.6% |
| Financial charges | 65/66B | €2,799 | €3,730 | +€931 | +33.2% |
| Recurring financial charges | 65 | €2,799 | €3,730 | +€931 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €11,964 | -€4,405 | -€16,369 | |
| Income taxes | 67/77 | €3,242 | - | -€3,242 | |
| Profit (loss) for the period | 9904 | €8,722 | -€4,405 | -€13,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,722 | -€4,405 | -€13,127 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.