SAMAYA: what changed
Two financial 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.
SAMAYA
Largest movements
- Tangible fixed assets -€27,498
down €27,498 (-12.8%), from €214,191 to €186,693
of which Other tangible fixed assets: -€20,754
- Receivables within one year +€9,421
up €9,421 (+2,692%), from €350 to €9,771
- Cash -€5,045
down €5,045 (-26.4%), from €19,135 to €14,090
mainly Net result for the year (-€124,881) and Receivables within one year (-€9,421)
- Profit (loss) carried forward -€124,881
down €124,881 (-69.2%), from -€180,399 to -€305,280
- Other debts +€93,521
up €93,521 (+21.6%), from €433,629 to €527,150
- Tax, wage and social debts +€7,692
up €7,692 (+162%), from €4,748 to €12,440
of which Remuneration and social security: +€8,259
- Gross operating margin +€106,372
up €106,372 (+90.7%), from -€117,318 to -€10,946
- Other operating charges +€31,355
up €31,355 (+906%), from €3,459 to €34,814
- Staff costs +€15,067
up €15,067 (+57.2%), from €26,335 to €41,402
- Write-downs +€4,880
new in 2023: €4,880
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,805 | €244,316 | -€23,489 | -8.8% |
| Fixed assets | 21/28 | €246,744 | €220,455 | -€26,289 | -10.7% |
| Intangible fixed assets | 21 | €5,615 | €6,825 | +€1,210 | +21.5% |
| Tangible fixed assets | 22/27 | €214,191 | €186,693 | -€27,498 | -12.8% |
| Plant, machinery and equipment | 23 | €18,741 | €16,551 | -€2,190 | -11.7% |
| Furniture and vehicles | 24 | €12,809 | €8,255 | -€4,554 | -35.6% |
| Other tangible fixed assets | 26 | €182,641 | €161,887 | -€20,754 | -11.4% |
| Financial fixed assets | 28 | €26,938 | €26,937 | -€1 | 0.0% |
| Current assets | 29/58 | €21,061 | €23,861 | +€2,800 | +13.3% |
| Amounts receivable within one year | 40/41 | €350 | €9,771 | +€9,421 | +2,692% |
| Trade receivables | 40 | €350 | €9,771 | +€9,421 | +2,692% |
| Cash at bank and in hand | 54/58 | €19,135 | €14,090 | -€5,045 | -26.4% |
| Deferred charges and accrued income | 490/1 | €1,576 | - | -€1,576 | |
| Total equity and liabilities | 10/49 | €267,805 | €244,316 | -€23,489 | -8.8% |
| Equity | 10/15 | -€177,399 | -€302,280 | -€124,881 | -70.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,399 | -€305,280 | -€124,881 | -69.2% |
| Amounts payable | 17/49 | €445,204 | €546,596 | +€101,392 | +22.8% |
| Amounts payable within one year | 42/48 | €445,204 | €546,596 | +€101,392 | +22.8% |
| Financial debts | 43 | - | €664 | +€664 | |
| Credit institutions | 430/8 | - | €664 | +€664 | |
| Trade debts | 44 | €6,827 | €6,342 | -€485 | -7.1% |
| Suppliers | 440/4 | €6,827 | €6,342 | -€485 | -7.1% |
| Taxes, remuneration and social security | 45 | €4,748 | €12,440 | +€7,692 | +162% |
| Taxes | 450/3 | €567 | - | -€567 | |
| Remuneration and social security | 454/9 | €4,181 | €12,440 | +€8,259 | +198% |
| Other amounts payable | 47/48 | €433,629 | €527,150 | +€93,521 | +21.6% |
| Remuneration, social security and pensions | 62 | €26,335 | €41,402 | +€15,067 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,941 | €32,412 | -€529 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,880 | +€4,880 | |
| Other operating charges | 640/8 | €3,459 | €34,814 | +€31,355 | +906% |
| Gross operating margin | 9900 | -€117,318 | -€10,946 | +€106,372 | +90.7% |
| Operating profit (loss) | 9901 | -€180,053 | -€124,454 | +€55,599 | +30.9% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €363 | €427 | +€64 | +17.6% |
| Recurring financial charges | 65 | €363 | €427 | +€64 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€180,399 | -€124,881 | +€55,518 | +30.8% |
| Profit (loss) for the period | 9904 | -€180,399 | -€124,881 | +€55,518 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€180,399 | -€124,881 | +€55,518 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.