SAMDAM RETAIL: 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.
What changed
SAMDAM RETAIL
NACE 46.190, Agents in non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€161,004
2024 · €24,055+€136,949
Equity
€4.0m
2024 · €3.8m+€161,004
Cash
€47,975
2024 · €29,654+€18,321
Balance sheet total
€6.0m
2024 · €6.3m-€323,163
Largest movements
Assets
- Stocks and contracts -€108,585
down €108,585 (-14.6%), from €746,272 to €637,687
- Receivables after one year -€102,044
down €102,044 (-40.0%), from €255,110 to €153,066
Equity and liabilities
- Trade debts -€308,434
down €308,434 (-39.2%), from €786,109 to €477,675
- Debts after one year -€193,029
down €193,029 (-16.2%), from €1.2m to €996,771
- Reserves +€161,004
up €161,004 (+166%), from €97,089 to €258,093
of which Distributable reserves: +€161,004
Income statement
- Gross operating margin +€159,595
up €159,595 (+27.1%), from €588,190 to €747,785
- Financial income -€70,018
down €70,018 (-89.1%), from €78,581 to €8,563
- Staff costs -€48,738
down €48,738 (-12.8%), from €381,675 to €332,937
- Other operating charges -€30,312
down €30,312 (-37.3%), from €81,297 to €50,985
- Taxes +€19,430
up €19,430 (+6,697%), from €290 to €19,720
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.
Result 2024
€24,055
Gross operating margin
+€159,595
Staff costs
+€48,738
Depreciation
-€13,042
Write-downs
-€10,000
Other operating charges
+€30,312
Other operating items
+€8,114
Financial income
-€70,018
Financial charges
+€2,680
Taxes
-€19,430
Result 2025
€161,004
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€288,117
Investment
-€70,078
Financing
-€199,719
Cash 2024
€29,654
From operations (derived)
+€288,117
Net result for the year
+€161,004
Depreciation
+€161,981
Receivables after one year
+€102,044
Stocks and contracts
+€108,585
Receivables within one year
+€52,775
Deferred charges and accrued income
-€13,824
Trade debts
-€308,434
Tax, wage and social debts
+€7,717
Other debts
+€16,269
Investment (derived)
-€70,078
Investment in fixed assets (net)
-€70,078
Financing
-€199,719
Debts after one year
-€193,029
Current portion of long-term debt
-€6,690
Cash 2025
€47,975
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,283,461 | €5,960,297 | -€323,163 | -5.1% |
| Fixed assets | 21/28 | €5,022,267 | €4,930,364 | -€91,904 | -1.8% |
| Intangible fixed assets | 21 | €131,688 | €93,988 | -€37,700 | -28.6% |
| Tangible fixed assets | 22/27 | €4,889,455 | €4,835,251 | -€54,203 | -1.1% |
| Land and buildings | 22 | €4,816,132 | €4,727,611 | -€88,521 | -1.8% |
| Plant, machinery and equipment | 23 | €21,584 | €17,522 | -€4,062 | -18.8% |
| Furniture and vehicles | 24 | €37,338 | €34,664 | -€2,674 | -7.2% |
| Leasing and similar rights | 25 | €14,400 | €55,454 | +€41,054 | +285% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €1,261,193 | €1,029,934 | -€231,259 | -18.3% |
| Amounts receivable after more than one year | 29 | €255,110 | €153,066 | -€102,044 | -40.0% |
| Other amounts receivable | 291 | €255,110 | €153,066 | -€102,044 | -40.0% |
| Stocks and contracts in progress | 3 | €746,272 | €637,687 | -€108,585 | -14.6% |
| Stocks | 30/36 | €746,272 | €637,687 | -€108,585 | -14.6% |
| Amounts receivable within one year | 40/41 | €230,157 | €177,383 | -€52,775 | -22.9% |
| Trade receivables | 40 | €32,366 | €13,275 | -€19,091 | -59.0% |
| Other amounts receivable | 41 | €197,792 | €164,107 | -€33,684 | -17.0% |
| Cash at bank and in hand | 54/58 | €29,654 | €47,975 | +€18,321 | +61.8% |
| Deferred charges and accrued income | 490/1 | €0 | €13,824 | +€13,824 | |
| Total equity and liabilities | 10/49 | €6,283,461 | €5,960,297 | -€323,163 | -5.1% |
| Equity | 10/15 | €3,805,547 | €3,966,551 | +€161,004 | +4.2% |
| Contributions | 10/11 | €1,080,882 | €1,080,882 | = | 0.0% |
| Capital | 10 | €1,080,882 | €1,080,882 | = | 0.0% |
| Issued capital | 100 | €1,080,882 | €1,080,882 | = | 0.0% |
| Revaluation surpluses | 12 | €2,627,576 | €2,627,576 | = | 0.0% |
| Reserves | 13 | €97,089 | €258,093 | +€161,004 | +166% |
| Non-distributable reserves | 130/1 | €30,640 | €30,640 | = | 0.0% |
| Legal reserve | 130 | €30,640 | €30,640 | = | 0.0% |
| Distributable reserves | 133 | €66,449 | €227,452 | +€161,004 | +242% |
| Amounts payable | 17/49 | €2,477,913 | €1,993,747 | -€484,167 | -19.5% |
| Amounts payable after more than one year | 17 | €1,189,800 | €996,771 | -€193,029 | -16.2% |
| Financial debts | 170/4 | €1,189,800 | €996,771 | -€193,029 | -16.2% |
| Amounts payable within one year | 42/48 | €1,288,113 | €996,975 | -€291,138 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €259,914 | €253,224 | -€6,690 | -2.6% |
| Trade debts | 44 | €786,109 | €477,675 | -€308,434 | -39.2% |
| Suppliers | 440/4 | €786,109 | €477,675 | -€308,434 | -39.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €80,271 | €87,988 | +€7,717 | +9.6% |
| Taxes | 450/3 | €25,108 | €28,055 | +€2,947 | +11.7% |
| Remuneration and social security | 454/9 | €55,163 | €59,934 | +€4,771 | +8.6% |
| Other amounts payable | 47/48 | €161,820 | €178,088 | +€16,269 | +10.1% |
| Non-recurring operating income | 76A | €78,721 | €0 | -€78,721 | -100% |
| Remuneration, social security and pensions | 62 | €381,675 | €332,937 | -€48,738 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,939 | €161,981 | +€13,042 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,000 | €0 | +€10,000 | |
| Other operating charges | 640/8 | €81,297 | €50,985 | -€30,312 | -37.3% |
| Non-recurring operating charges | 66A | €8,474 | €360 | -€8,114 | -95.8% |
| Gross operating margin | 9900 | €588,190 | €747,785 | +€159,595 | +27.1% |
| Operating profit (loss) | 9901 | -€22,194 | €201,522 | +€223,716 | |
| Financial income | 75/76B | €78,581 | €8,563 | -€70,018 | -89.1% |
| Recurring financial income | 75 | €78,581 | €8,563 | -€70,018 | -89.1% |
| Financial charges | 65/66B | €32,041 | €29,362 | -€2,680 | -8.4% |
| Recurring financial charges | 65 | €32,041 | €29,362 | -€2,680 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €24,345 | €180,723 | +€156,378 | +642% |
| Income taxes | 67/77 | €290 | €19,720 | +€19,430 | +6,697% |
| Profit (loss) for the period | 9904 | €24,055 | €161,004 | +€136,949 | +569% |
| Profit (loss) for the period to be appropriated | 9905 | €24,055 | €161,004 | +€136,949 | +569% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.