SAMARI LAB: 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.
SAMARI LAB
Largest movements
- Receivables after one year +€128,757
up €128,757 (+18.3%), from €704,922 to €833,680
- Cash +€53,589
up €53,589 (+68.7%), from €77,998 to €131,586
mainly Net result for the year (+€326,805) and Depreciation (+€18,635)
- Tangible fixed assets +€38,947
up €38,947 (+4.4%), from €891,125 to €930,072
of which Land and buildings: +€39,120
- Profit (loss) carried forward +€326,805
up €326,805 (+36.0%), from €908,680 to €1.2m
- Debts after one year -€88,602
down €88,602 (-28.7%), from €309,110 to €220,508
- Gross operating margin +€170,914
up €170,914 (+93.2%), from €183,476 to €354,390
- Turnover +€105,854
up €105,854 (+27.2%), from €388,509 to €494,363
- Taxes -€75,452
down €75,452 (-62.6%), from €120,475 to €45,023
- Purchases and services -€37,612
down €37,612 (-17.6%), from €213,985 to €176,373
- Financial income +€14,037
up €14,037 (+45.9%), from €30,556 to €44,593
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 | €1,681,863 | €1,915,782 | +€233,919 | +13.9% |
| Fixed assets | 21/28 | €891,125 | €930,072 | +€38,947 | +4.4% |
| Tangible fixed assets | 22/27 | €891,125 | €930,072 | +€38,947 | +4.4% |
| Land and buildings | 22 | €890,953 | €930,072 | +€39,120 | +4.4% |
| Furniture and vehicles | 24 | €172 | - | -€172 | |
| Current assets | 29/58 | €790,738 | €985,709 | +€194,972 | +24.7% |
| Amounts receivable after more than one year | 29 | €704,922 | €833,680 | +€128,757 | +18.3% |
| Other amounts receivable | 291 | €704,922 | €833,680 | +€128,757 | +18.3% |
| Amounts receivable within one year | 40/41 | €6,871 | €19,528 | +€12,657 | +184.2% |
| Trade receivables | 40 | €6,871 | €19,528 | +€12,657 | +184.2% |
| Cash at bank and in hand | 54/58 | €77,998 | €131,586 | +€53,589 | +68.7% |
| Deferred charges and accrued income | 490/1 | €947 | €915 | -€32 | -3.4% |
| Total equity and liabilities | 10/49 | €1,681,863 | €1,915,782 | +€233,919 | +13.9% |
| Equity | 10/15 | €1,140,435 | €1,470,134 | +€329,699 | +28.9% |
| Contributions | 10/11 | €12,400 | €15,294 | +€2,894 | +23.3% |
| Capital | 10 | €12,400 | €15,294 | +€2,894 | +23.3% |
| Issued capital | 100 | €18,550 | €21,444 | +€2,894 | +15.6% |
| Uncalled capital | 101 | €6,150 | €6,150 | = | 0.0% |
| Reserves | 13 | €219,355 | €219,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €908,680 | €1,235,485 | +€326,805 | +36.0% |
| Amounts payable | 17/49 | €541,428 | €445,648 | -€95,780 | -17.7% |
| Amounts payable after more than one year | 17 | €309,110 | €220,508 | -€88,602 | -28.7% |
| Financial debts | 170/4 | €309,110 | €220,508 | -€88,602 | -28.7% |
| Amounts payable within one year | 42/48 | €232,318 | €225,140 | -€7,178 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €59,369 | €75,102 | +€15,733 | +26.5% |
| Trade debts | 44 | €14,111 | €425 | -€13,685 | -97.0% |
| Suppliers | 440/4 | €14,111 | €425 | -€13,685 | -97.0% |
| Taxes, remuneration and social security | 45 | €13,839 | €4,613 | -€9,226 | -66.7% |
| Taxes | 450/3 | €13,839 | €4,613 | -€9,226 | -66.7% |
| Other amounts payable | 47/48 | €145,000 | €145,000 | = | 0.0% |
| Turnover | 70 | €388,509 | €494,363 | +€105,854 | +27.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €213,985 | €176,373 | -€37,612 | -17.6% |
| Remuneration, social security and pensions | 62 | €97 | - | -€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,952 | €18,635 | +€1,682 | +9.9% |
| Other operating charges | 640/8 | €5,363 | €4,351 | -€1,012 | -18.9% |
| Non-recurring operating charges | 66A | - | €20 | +€20 | |
| Gross operating margin | 9900 | €183,476 | €354,390 | +€170,914 | +93.2% |
| Operating profit (loss) | 9901 | €161,064 | €331,384 | +€170,320 | +105.7% |
| Financial income | 75/76B | €30,556 | €44,593 | +€14,037 | +45.9% |
| Recurring financial income | 75 | €30,556 | €44,593 | +€14,037 | +45.9% |
| Financial charges | 65/66B | €4,348 | €4,149 | -€199 | -4.6% |
| Recurring financial charges | 65 | €4,348 | €4,149 | -€199 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €187,271 | €371,828 | +€184,557 | +98.6% |
| Income taxes | 67/77 | €120,475 | €45,023 | -€75,452 | -62.6% |
| Profit (loss) for the period | 9904 | €66,797 | €326,805 | +€260,008 | +389.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,797 | €326,805 | +€260,008 | +389.3% |
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 6 October 2026 via checked.be.