SAMCON: 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.
SAMCON
Largest movements
- Stocks and contracts -€164,717
down €164,717 (-43.4%), from €379,322 to €214,605
- Receivables within one year +€91,054
up €91,054 (+12.9%), from €706,502 to €797,556
of which Trade receivables: +€173,583
- Intangible fixed assets +€32,948
up €32,948 (+1031.0%), from €3,196 to €36,144
- Cash -€17,094
down €17,094 (-55.2%), from €30,951 to €13,856
mainly Investment in fixed assets (net) (-€152,330) and Receivables within one year (-€91,054)
- Tangible fixed assets +€15,573
up €15,573 (+7.7%), from €201,205 to €216,778
of which Plant, machinery and equipment: +€30,224
- Reserves +€84,725
up €84,725 (+23.9%), from €355,028 to €439,752
of which Distributable reserves: +€84,725
- Other debts -€57,015
down €57,015 (-98.7%), from €57,772 to €758
- Trade debts -€49,840
down €49,840 (-17.2%), from €289,590 to €239,750
- Short-term financial debts -€42,177
down €42,177 (-10.7%), from €392,843 to €350,667
- Tax, wage and social debts +€31,589
up €31,589 (+52.4%), from €60,307 to €91,895
of which Taxes: +€29,240
- Gross operating margin +€48,222
up €48,222 (+9.4%), from €511,982 to €560,204
- Depreciation +€27,444
up €27,444 (+41.9%), from €65,498 to €92,943
- Staff costs +€25,287
up €25,287 (+8.8%), from €286,820 to €312,106
- Other operating charges -€22,053
down €22,053 (-68.2%), from €32,321 to €10,268
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,394,071 | €1,361,830 | -€32,241 | -2.3% |
| Fixed assets | 21/28 | €268,057 | €327,445 | +€59,388 | +22.2% |
| Intangible fixed assets | 21 | €3,196 | €36,144 | +€32,948 | +1031.0% |
| Tangible fixed assets | 22/27 | €201,205 | €216,778 | +€15,573 | +7.7% |
| Plant, machinery and equipment | 23 | €86,181 | €116,405 | +€30,224 | +35.1% |
| Furniture and vehicles | 24 | €62,649 | €53,333 | -€9,316 | -14.9% |
| Leasing and similar rights | 25 | €46,976 | €33,091 | -€13,886 | -29.6% |
| Other tangible fixed assets | 26 | €5,399 | €13,949 | +€8,550 | +158.4% |
| Financial fixed assets | 28 | €63,657 | €74,524 | +€10,867 | +17.1% |
| Current assets | 29/58 | €1,126,014 | €1,034,385 | -€91,628 | -8.1% |
| Amounts receivable after more than one year | 29 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts receivable | 291 | €1,000 | €0 | -€1,000 | -100.0% |
| Stocks and contracts in progress | 3 | €379,322 | €214,605 | -€164,717 | -43.4% |
| Stocks | 30/36 | €379,322 | €214,605 | -€164,717 | -43.4% |
| Amounts receivable within one year | 40/41 | €706,502 | €797,556 | +€91,054 | +12.9% |
| Trade receivables | 40 | €623,799 | €797,382 | +€173,583 | +27.8% |
| Other amounts receivable | 41 | €82,703 | €174 | -€82,529 | -99.8% |
| Cash at bank and in hand | 54/58 | €30,951 | €13,856 | -€17,094 | -55.2% |
| Deferred charges and accrued income | 490/1 | €8,239 | €8,369 | +€129 | +1.6% |
| Total equity and liabilities | 10/49 | €1,394,071 | €1,361,830 | -€32,241 | -2.3% |
| Equity | 10/15 | €508,620 | €593,344 | +€84,725 | +16.7% |
| Contributions | 10/11 | €153,592 | €153,592 | = | 0.0% |
| Reserves | 13 | €355,028 | €439,752 | +€84,725 | +23.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,539 | €6,539 | = | 0.0% |
| Distributable reserves | 133 | €348,489 | €433,214 | +€84,725 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €885,451 | €768,486 | -€116,965 | -13.2% |
| Amounts payable after more than one year | 17 | €55,417 | €50,214 | -€5,203 | -9.4% |
| Financial debts | 170/4 | €55,417 | €50,214 | -€5,203 | -9.4% |
| Amounts payable within one year | 42/48 | €826,824 | €718,272 | -€108,552 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €26,312 | €35,203 | +€8,891 | +33.8% |
| Financial debts | 43 | €392,843 | €350,667 | -€42,177 | -10.7% |
| Credit institutions | 430/8 | €392,843 | €350,667 | -€42,177 | -10.7% |
| Trade debts | 44 | €289,590 | €239,750 | -€49,840 | -17.2% |
| Suppliers | 440/4 | €289,590 | €239,750 | -€49,840 | -17.2% |
| Taxes, remuneration and social security | 45 | €60,307 | €91,895 | +€31,589 | +52.4% |
| Taxes | 450/3 | €42,318 | €71,558 | +€29,240 | +69.1% |
| Remuneration and social security | 454/9 | €17,988 | €20,337 | +€2,349 | +13.1% |
| Other amounts payable | 47/48 | €57,772 | €758 | -€57,015 | -98.7% |
| Accrued charges and deferred income | 492/3 | €3,210 | €0 | -€3,210 | -100.0% |
| Non-recurring operating income | 76A | - | €3,757 | +€3,757 | |
| Remuneration, social security and pensions | 62 | €286,820 | €312,106 | +€25,287 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,498 | €92,943 | +€27,444 | +41.9% |
| Other operating charges | 640/8 | €32,321 | €10,268 | -€22,053 | -68.2% |
| Gross operating margin | 9900 | €511,982 | €560,204 | +€48,222 | +9.4% |
| Operating profit (loss) | 9901 | €127,343 | €144,887 | +€17,544 | +13.8% |
| Financial income | 75/76B | €4,054 | €1,609 | -€2,445 | -60.3% |
| Recurring financial income | 75 | €4,054 | €1,609 | -€2,445 | -60.3% |
| Financial charges | 65/66B | €20,981 | €26,474 | +€5,493 | +26.2% |
| Recurring financial charges | 65 | €20,981 | €26,474 | +€5,493 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €110,416 | €120,023 | +€9,606 | +8.7% |
| Income taxes | 67/77 | €34,826 | €35,298 | +€472 | +1.4% |
| Profit (loss) for the period | 9904 | €75,590 | €84,725 | +€9,134 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,590 | €84,725 | +€9,134 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.