SAMEER EXPRESS: 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.
SAMEER EXPRESS
Largest movements
- Tangible fixed assets +€45,784
up €45,784 (+91.5%), from €50,020 to €95,804
of which Furniture and vehicles: +€45,784
- Cash -€35,786
down €35,786 (-76.3%), from €46,918 to €11,132
mainly Investment in fixed assets (net) (-€57,762) and Receivables within one year (-€28,834)
- Receivables within one year +€28,834
up €28,834 (+2796.7%), from €1,031 to €29,865
of which Trade receivables: +€29,510
- Stocks and contracts +€28,541
up €28,541 (+112.3%), from €25,409 to €53,950
- Trade debts +€38,831
up €38,831 (+10086.0%), from €385 to €39,216
- Profit (loss) carried forward +€36,058
up €36,058 (+57.3%), from €62,971 to €99,029
- Debts after one year -€18,917
down €18,917 (-41.5%), from €45,535 to €26,618
- Tax, wage and social debts +€11,401
up €11,401 (+238.8%), from €4,774 to €16,175
of which Taxes: +€10,343
- Turnover +€690,443
up €690,443 (+93.0%), from €742,087 to €1.4m
- Purchases and services +€634,726
up €634,726 (+96.3%), from €659,090 to €1.3m
- Gross operating margin +€118,217
up €118,217 (+142.4%), from €82,997 to €201,214
- Staff costs +€48,362
up €48,362 (+110.1%), from €43,919 to €92,281
- Financial charges +€48,086
up €48,086 (+39094.3%), from €123 to €48,209
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 | €123,378 | €190,751 | +€67,373 | +54.6% |
| Fixed assets | 21/28 | €50,020 | €95,804 | +€45,784 | +91.5% |
| Tangible fixed assets | 22/27 | €50,020 | €95,804 | +€45,784 | +91.5% |
| Plant, machinery and equipment | 23 | €280 | €280 | = | 0.0% |
| Furniture and vehicles | 24 | €49,740 | €95,524 | +€45,784 | +92.0% |
| Current assets | 29/58 | €73,358 | €94,947 | +€21,589 | +29.4% |
| Stocks and contracts in progress | 3 | €25,409 | €53,950 | +€28,541 | +112.3% |
| Stocks | 30/36 | €25,409 | €53,950 | +€28,541 | +112.3% |
| Amounts receivable within one year | 40/41 | €1,031 | €29,865 | +€28,834 | +2796.7% |
| Trade receivables | 40 | - | €29,510 | +€29,510 | |
| Other amounts receivable | 41 | €1,031 | €355 | -€676 | -65.6% |
| Cash at bank and in hand | 54/58 | €46,918 | €11,132 | -€35,786 | -76.3% |
| Total equity and liabilities | 10/49 | €123,378 | €190,751 | +€67,373 | +54.6% |
| Equity | 10/15 | €72,684 | €108,742 | +€36,058 | +49.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €3,513 | €3,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,513 | €3,513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,513 | €3,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,971 | €99,029 | +€36,058 | +57.3% |
| Amounts payable | 17/49 | €50,694 | €82,009 | +€31,315 | +61.8% |
| Amounts payable after more than one year | 17 | €45,535 | €26,618 | -€18,917 | -41.5% |
| Financial debts | 170/4 | €45,535 | €26,618 | -€18,917 | -41.5% |
| Amounts payable within one year | 42/48 | €5,159 | €55,391 | +€50,232 | +973.7% |
| Trade debts | 44 | €385 | €39,216 | +€38,831 | +10086.0% |
| Suppliers | 440/4 | €385 | €39,216 | +€38,831 | +10086.0% |
| Taxes, remuneration and social security | 45 | €4,774 | €16,175 | +€11,401 | +238.8% |
| Taxes | 450/3 | €1,829 | €12,172 | +€10,343 | +565.5% |
| Remuneration and social security | 454/9 | €2,945 | €4,003 | +€1,058 | +35.9% |
| Turnover | 70 | €742,087 | €1,432,530 | +€690,443 | +93.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €659,090 | €1,293,816 | +€634,726 | +96.3% |
| Remuneration, social security and pensions | 62 | €43,919 | €92,281 | +€48,362 | +110.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,725 | €11,978 | -€4,747 | -28.4% |
| Other operating charges | 640/8 | €6,326 | €4,173 | -€2,153 | -34.0% |
| Gross operating margin | 9900 | €82,997 | €201,214 | +€118,217 | +142.4% |
| Operating profit (loss) | 9901 | €16,027 | €92,782 | +€76,755 | +478.9% |
| Financial charges | 65/66B | €123 | €48,209 | +€48,086 | +39094.3% |
| Recurring financial charges | 65 | €123 | €48,209 | +€48,086 | +39094.3% |
| Profit (loss) for the period before taxes | 9903 | €15,904 | €44,573 | +€28,669 | +180.3% |
| Income taxes | 67/77 | - | €8,515 | +€8,515 | |
| Profit (loss) for the period | 9904 | €15,904 | €36,058 | +€20,154 | +126.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,904 | €36,058 | +€20,154 | +126.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.