SAMEER GROUP: 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.
SAMEER GROUP
Largest movements
- Tangible fixed assets +€20,758
new in 2025: €20,758
- Cash +€9,006
up €9,006 (+78.5%), from €11,468 to €20,474
mainly Trade debts (+€14,540) and Net result for the year (+€12,040)
- Stocks and contracts +€567
up €567 (+11.8%), from €4,812 to €5,379
- Trade debts +€14,540
up €14,540 (+7,381%), from €197 to €14,737
- Profit (loss) carried forward +€12,040
up €12,040 (+236%), from €5,112 to €17,152
- Tax, wage and social debts +€3,534
up €3,534 (+53.7%), from €6,576 to €10,110
of which Taxes: +€4,236
- Turnover +€58,018
up €58,018 (+33.9%), from €170,981 to €228,999
- Purchases and services +€42,906
up €42,906 (+26.6%), from €161,430 to €204,336
- Gross operating margin +€15,112
up €15,112 (+158%), from €9,551 to €24,663
- Taxes +€4,013
new in 2025: €4,013
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,035 | €47,149 | +€30,114 | +177% |
| Fixed assets | 21/28 | - | €20,758 | +€20,758 | |
| Tangible fixed assets | 22/27 | - | €20,758 | +€20,758 | |
| Furniture and vehicles | 24 | - | €20,758 | +€20,758 | |
| Current assets | 29/58 | €17,035 | €26,391 | +€9,356 | +54.9% |
| Stocks and contracts in progress | 3 | €4,812 | €5,379 | +€567 | +11.8% |
| Stocks | 30/36 | €4,812 | €5,379 | +€567 | +11.8% |
| Amounts receivable within one year | 40/41 | €755 | €538 | -€217 | -28.7% |
| Other amounts receivable | 41 | €755 | €538 | -€217 | -28.7% |
| Cash at bank and in hand | 54/58 | €11,468 | €20,474 | +€9,006 | +78.5% |
| Total equity and liabilities | 10/49 | €17,035 | €47,149 | +€30,114 | +177% |
| Equity | 10/15 | €10,262 | €22,302 | +€12,040 | +117% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,112 | €17,152 | +€12,040 | +236% |
| Amounts payable | 17/49 | €6,773 | €24,847 | +€18,074 | +267% |
| Amounts payable within one year | 42/48 | €6,773 | €24,847 | +€18,074 | +267% |
| Trade debts | 44 | €197 | €14,737 | +€14,540 | +7,381% |
| Suppliers | 440/4 | €197 | €14,737 | +€14,540 | +7,381% |
| Taxes, remuneration and social security | 45 | €6,576 | €10,110 | +€3,534 | +53.7% |
| Taxes | 450/3 | €569 | €4,805 | +€4,236 | +744% |
| Remuneration and social security | 454/9 | €6,007 | €5,305 | -€702 | -11.7% |
| Turnover | 70 | €170,981 | €228,999 | +€58,018 | +33.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,430 | €204,336 | +€42,906 | +26.6% |
| Remuneration, social security and pensions | 62 | €6,097 | €4,807 | -€1,290 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,242 | +€1,242 | |
| Other operating charges | 640/8 | €483 | €2,555 | +€2,072 | +429% |
| Gross operating margin | 9900 | €9,551 | €24,663 | +€15,112 | +158% |
| Operating profit (loss) | 9901 | €2,971 | €16,059 | +€13,088 | +441% |
| Financial charges | 65/66B | €136 | €6 | -€130 | -95.6% |
| Recurring financial charges | 65 | €136 | €6 | -€130 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €2,835 | €16,053 | +€13,218 | +466% |
| Income taxes | 67/77 | - | €4,013 | +€4,013 | |
| Profit (loss) for the period | 9904 | €2,835 | €12,040 | +€9,205 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €2,835 | €12,040 | +€9,205 | +325% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.