SAMEN FIT: what changed
SAMEN FIT
Largest movements
- Tangible fixed assets -€20,064
down €20,064 (-14.3%), from €140,542 to €120,477
of which Plant, machinery and equipment: -€13,031
- Cash +€19,178
up €19,178 (+146%), from €13,176 to €32,354
mainly Depreciation (+€20,854) and Net result for the year (+€10,190)
- Profit (loss) carried forward +€10,190
up €10,190 (+75.9%), from -€13,430 to -€3,240
- Debts after one year -€9,552
down €9,552 (-8.8%), from €108,630 to €99,077
- Trade debts -€9,504
down €9,504 (-97.6%), from €9,733 to €229
- Other debts +€6,269
up €6,269 (+323%), from €1,939 to €8,208
- Gross operating margin +€10,130
up €10,130 (+38.3%), from €26,475 to €36,605
- Other operating charges -€1,574
down €1,574 (-65.3%), from €2,411 to €837
- Taxes +€607
up €607 (+474%), from €128 to €735
- Financial charges -€425
down €425 (-9.5%), from €4,474 to €4,050
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,012 | €161,843 | -€2,169 | -1.3% |
| Fixed assets | 21/28 | €146,392 | €126,327 | -€20,064 | -13.7% |
| Tangible fixed assets | 22/27 | €140,542 | €120,477 | -€20,064 | -14.3% |
| Plant, machinery and equipment | 23 | €58,297 | €45,266 | -€13,031 | -22.4% |
| Furniture and vehicles | 24 | €2,287 | €1,144 | -€1,143 | -50.0% |
| Other tangible fixed assets | 26 | €79,958 | €74,068 | -€5,890 | -7.4% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €17,620 | €35,515 | +€17,895 | +102% |
| Amounts receivable within one year | 40/41 | €743 | €547 | -€196 | -26.3% |
| Trade receivables | 40 | €682 | €547 | -€135 | -19.8% |
| Other amounts receivable | 41 | €61 | €0 | -€61 | -100% |
| Cash at bank and in hand | 54/58 | €13,176 | €32,354 | +€19,178 | +146% |
| Deferred charges and accrued income | 490/1 | €3,702 | €2,615 | -€1,087 | -29.4% |
| Total equity and liabilities | 10/49 | €164,012 | €161,843 | -€2,169 | -1.3% |
| Equity | 10/15 | €26,570 | €36,760 | +€10,190 | +38.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,430 | -€3,240 | +€10,190 | +75.9% |
| Amounts payable | 17/49 | €137,441 | €125,083 | -€12,358 | -9.0% |
| Amounts payable after more than one year | 17 | €108,630 | €99,077 | -€9,552 | -8.8% |
| Financial debts | 170/4 | €108,630 | €99,077 | -€9,552 | -8.8% |
| Amounts payable within one year | 42/48 | €28,637 | €25,912 | -€2,725 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €15,464 | €15,963 | +€500 | +3.2% |
| Trade debts | 44 | €9,733 | €229 | -€9,504 | -97.6% |
| Suppliers | 440/4 | €9,733 | €229 | -€9,504 | -97.6% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,512 | +€11 | +0.8% |
| Taxes | 450/3 | €1,500 | €1,512 | +€11 | +0.8% |
| Other amounts payable | 47/48 | €1,939 | €8,208 | +€6,269 | +323% |
| Accrued charges and deferred income | 492/3 | €175 | €94 | -€81 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,557 | €20,854 | +€296 | +1.4% |
| Other operating charges | 640/8 | €2,411 | €837 | -€1,574 | -65.3% |
| Gross operating margin | 9900 | €26,475 | €36,605 | +€10,130 | +38.3% |
| Operating profit (loss) | 9901 | €3,507 | €14,914 | +€11,407 | +325% |
| Financial income | 75/76B | €0 | €59 | +€59 | +297,250% |
| Recurring financial income | 75 | €0 | €59 | +€59 | +297,250% |
| Financial charges | 65/66B | €4,474 | €4,050 | -€425 | -9.5% |
| Recurring financial charges | 65 | €4,474 | €4,050 | -€425 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€967 | €10,924 | +€11,891 | |
| Income taxes | 67/77 | €128 | €735 | +€607 | +474% |
| Profit (loss) for the period | 9904 | -€1,095 | €10,190 | +€11,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,095 | €10,190 | +€11,285 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.