Samen Top: 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.
Samen Top
Largest movements
- Cash +€141,827
up €141,827 (+80.8%), from €175,588 to €317,415
mainly Net result for the year (+€192,703) and Other debts (+€177,009)
- Receivables within one year +€55,492
up €55,492 (+45.6%), from €121,600 to €177,092
of which Trade receivables: +€68,872
- Tangible fixed assets -€17,315
down €17,315 (-5.2%), from €335,122 to €317,807
of which Land and buildings: -€16,943
- Other debts +€177,009
up €177,009 (+47.0%), from €376,281 to €553,290
- Debts after one year +€24,000
up €24,000 (+10.9%), from €221,000 to €245,000
- Current portion of long-term debt -€24,000
no longer reported in 2025 (was €24,000)
- Gross operating margin +€58,329
up €58,329 (+24.7%), from €236,217 to €294,547
- Depreciation +€11,671
up €11,671 (+206.8%), from €5,644 to €17,315
- Financial charges +€7,336
up €7,336 (+19.6%), from €37,392 to €44,728
- Taxes +€3,346
up €3,346 (+5.7%), from €58,876 to €62,222
- Financial income -€3,157
down €3,157 (-11.2%), from €28,131 to €24,973
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 | €685,453 | €865,464 | +€180,012 | +26.3% |
| Fixed assets | 21/28 | €385,122 | €367,807 | -€17,315 | -4.5% |
| Tangible fixed assets | 22/27 | €335,122 | €317,807 | -€17,315 | -5.2% |
| Land and buildings | 22 | €334,627 | €317,684 | -€16,943 | -5.1% |
| Furniture and vehicles | 24 | €496 | €124 | -€372 | -75.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €300,330 | €497,657 | +€197,326 | +65.7% |
| Amounts receivable within one year | 40/41 | €121,600 | €177,092 | +€55,492 | +45.6% |
| Trade receivables | 40 | €108,220 | €177,092 | +€68,872 | +63.6% |
| Other amounts receivable | 41 | €13,380 | - | -€13,380 | |
| Cash at bank and in hand | 54/58 | €175,588 | €317,415 | +€141,827 | +80.8% |
| Deferred charges and accrued income | 490/1 | €3,143 | €3,150 | +€7 | +0.2% |
| Total equity and liabilities | 10/49 | €685,453 | €865,464 | +€180,012 | +26.3% |
| Equity | 10/15 | €34,149 | €32,852 | -€1,297 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,549 | €14,252 | -€1,297 | -8.3% |
| Distributable reserves | 133 | €15,549 | €14,252 | -€1,297 | -8.3% |
| Amounts payable | 17/49 | €651,304 | €832,612 | +€181,308 | +27.8% |
| Amounts payable after more than one year | 17 | €221,000 | €245,000 | +€24,000 | +10.9% |
| Other amounts payable | 178/9 | €221,000 | €245,000 | +€24,000 | +10.9% |
| Amounts payable within one year | 42/48 | €428,554 | €585,825 | +€157,271 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €24,000 | - | -€24,000 | |
| Trade debts | 44 | €2,643 | €2,661 | +€18 | +0.7% |
| Suppliers | 440/4 | €2,643 | €2,661 | +€18 | +0.7% |
| Taxes, remuneration and social security | 45 | €25,630 | €29,874 | +€4,244 | +16.6% |
| Taxes | 450/3 | €25,630 | €29,874 | +€4,244 | +16.6% |
| Other amounts payable | 47/48 | €376,281 | €553,290 | +€177,009 | +47.0% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,788 | +€38 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,644 | €17,315 | +€11,671 | +206.8% |
| Other operating charges | 640/8 | €497 | €2,552 | +€2,055 | +413.5% |
| Gross operating margin | 9900 | €236,217 | €294,547 | +€58,329 | +24.7% |
| Operating profit (loss) | 9901 | €230,076 | €274,680 | +€44,603 | +19.4% |
| Financial income | 75/76B | €28,131 | €24,973 | -€3,157 | -11.2% |
| Recurring financial income | 75 | €28,131 | €24,973 | -€3,157 | -11.2% |
| Financial charges | 65/66B | €37,392 | €44,728 | +€7,336 | +19.6% |
| Recurring financial charges | 65 | €37,392 | €44,728 | +€7,336 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €220,815 | €254,926 | +€34,111 | +15.4% |
| Income taxes | 67/77 | €58,876 | €62,222 | +€3,346 | +5.7% |
| Profit (loss) for the period | 9904 | €161,939 | €192,703 | +€30,765 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €161,939 | €192,703 | +€30,765 | +19.0% |
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 8 October 2026 via checked.be.