SAMAYA DEVELOPMENT: 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.
SAMAYA DEVELOPMENT
Largest movements
- Stocks and contracts +€748,705
up €748,705 (+11.1%), from €6.8m to €7.5m
- Cash +€85,401
up €85,401 (+384.8%), from €22,192 to €107,594
mainly Short-term financial debts (+€1.5m) and Trade debts (+€46,771)
- Short-term financial debts +€1.5m
up €1.5m (+18.9%), from €7.7m to €9.2m
- Profit (loss) carried forward -€681,032
down €681,032 (-64.9%), from -€1.0m to -€1.7m
- Financial charges +€130,822
up €130,822 (+24.9%), from €524,358 to €655,181
- Gross operating margin +€23,894
up €23,894 (+53.0%), from -€45,099 to -€21,205
- Other operating charges +€1,749
up €1,749 (+60.4%), from €2,897 to €4,646
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 | €6,894,020 | €7,724,523 | +€830,502 | +12.0% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €6,894,019 | €7,724,522 | +€830,502 | +12.0% |
| Stocks and contracts in progress | 3 | €6,771,983 | €7,520,688 | +€748,705 | +11.1% |
| Stocks | 30/36 | €6,771,983 | €7,520,688 | +€748,705 | +11.1% |
| Amounts receivable within one year | 40/41 | €99,844 | €96,240 | -€3,604 | -3.6% |
| Trade receivables | 40 | €72,590 | €72,590 | = | 0.0% |
| Other amounts receivable | 41 | €27,255 | €23,650 | -€3,604 | -13.2% |
| Cash at bank and in hand | 54/58 | €22,192 | €107,594 | +€85,401 | +384.8% |
| Total equity and liabilities | 10/49 | €6,894,020 | €7,724,523 | +€830,502 | +12.0% |
| Equity | 10/15 | -€949,713 | -€1,630,745 | -€681,032 | -71.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,049,713 | -€1,730,745 | -€681,032 | -64.9% |
| Amounts payable | 17/49 | €7,843,733 | €9,355,268 | +€1.5m | +19.3% |
| Amounts payable within one year | 42/48 | €7,843,733 | €9,355,268 | +€1.5m | +19.3% |
| Financial debts | 43 | €7,738,593 | €9,203,356 | +€1.5m | +18.9% |
| Other loans | 439 | €7,738,593 | €9,203,356 | +€1.5m | +18.9% |
| Trade debts | 44 | €105,140 | €151,912 | +€46,771 | +44.5% |
| Suppliers | 440/4 | €105,140 | €151,912 | +€46,771 | +44.5% |
| Other operating charges | 640/8 | €2,897 | €4,646 | +€1,749 | +60.4% |
| Gross operating margin | 9900 | -€45,099 | -€21,205 | +€23,894 | +53.0% |
| Operating profit (loss) | 9901 | -€47,996 | -€25,852 | +€22,145 | +46.1% |
| Financial charges | 65/66B | €524,358 | €655,181 | +€130,822 | +24.9% |
| Recurring financial charges | 65 | €524,358 | €655,181 | +€130,822 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | -€572,354 | -€681,032 | -€108,678 | -19.0% |
| Profit (loss) for the period | 9904 | -€572,354 | -€681,032 | -€108,678 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€572,354 | -€681,032 | -€108,678 | -19.0% |
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 30 September 2026 via checked.be.