SAMENI: 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.
SAMENI
Largest movements
- Tangible fixed assets -€5,635
down €5,635 (-22.0%), from €25,660 to €20,026
- Profit (loss) carried forward +€6,980
up €6,980 (+2.2%), from €312,793 to €319,773
- Contributions -€6,000
down €6,000 (-85.7%), from €7,000 to €1,000
- Debts after one year -€4,308
no longer reported in 2025 (was €4,308)
- Depreciation +€3,906
up €3,906 (+165%), from €2,367 to €6,272
- Gross operating margin +€3,654
up €3,654 (+25.5%), from €14,335 to €17,989
- Financial charges +€338
up €338 (+81.0%), from €417 to €755
- Taxes -€194
down €194 (-4.0%), from €4,785 to €4,591
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 | €340,194 | €336,148 | -€4,046 | -1.2% |
| Formation expenses | 20 | €638 | - | -€638 | |
| Fixed assets | 21/28 | €25,960 | €20,326 | -€5,635 | -21.7% |
| Tangible fixed assets | 22/27 | €25,660 | €20,026 | -€5,635 | -22.0% |
| Furniture and vehicles | 24 | €25,660 | €20,026 | -€5,635 | -22.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €313,596 | €315,823 | +€2,226 | +0.7% |
| Amounts receivable after more than one year | 29 | €303,792 | €303,968 | +€175 | +0.1% |
| Other amounts receivable | 291 | €303,792 | €303,968 | +€175 | +0.1% |
| Amounts receivable within one year | 40/41 | €7,274 | €8,689 | +€1,415 | +19.5% |
| Trade receivables | 40 | €7,274 | €8,689 | +€1,415 | +19.5% |
| Cash at bank and in hand | 54/58 | €2,202 | €2,920 | +€717 | +32.6% |
| Deferred charges and accrued income | 490/1 | €327 | €246 | -€81 | -24.7% |
| Total equity and liabilities | 10/49 | €340,194 | €336,148 | -€4,046 | -1.2% |
| Equity | 10/15 | €321,648 | €320,773 | -€875 | -0.3% |
| Contributions | 10/11 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Reserves | 13 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €312,793 | €319,773 | +€6,980 | +2.2% |
| Amounts payable | 17/49 | €18,546 | €15,375 | -€3,171 | -17.1% |
| Amounts payable after more than one year | 17 | €4,308 | - | -€4,308 | |
| Financial debts | 170/4 | €4,308 | - | -€4,308 | |
| Amounts payable within one year | 42/48 | €14,239 | €15,375 | +€1,137 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €4,903 | €4,308 | -€595 | -12.1% |
| Trade debts | 44 | €1,653 | €4,692 | +€3,039 | +184% |
| Suppliers | 440/4 | €1,653 | €4,692 | +€3,039 | +184% |
| Taxes, remuneration and social security | 45 | €7,683 | €6,376 | -€1,307 | -17.0% |
| Taxes | 450/3 | €6,977 | €6,376 | -€601 | -8.6% |
| Remuneration and social security | 454/9 | €706 | - | -€706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,367 | €6,272 | +€3,906 | +165% |
| Other operating charges | 640/8 | €946 | €916 | -€30 | -3.2% |
| Gross operating margin | 9900 | €14,335 | €17,989 | +€3,654 | +25.5% |
| Operating profit (loss) | 9901 | €11,023 | €10,801 | -€222 | -2.0% |
| Financial income | 75/76B | €1,541 | €1,525 | -€15 | -1.0% |
| Recurring financial income | 75 | €1,541 | €1,525 | -€15 | -1.0% |
| Financial charges | 65/66B | €417 | €755 | +€338 | +81.0% |
| Recurring financial charges | 65 | €417 | €755 | +€338 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €12,146 | €11,571 | -€575 | -4.7% |
| Income taxes | 67/77 | €4,785 | €4,591 | -€194 | -4.0% |
| Profit (loss) for the period | 9904 | €7,361 | €6,980 | -€381 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,361 | €6,980 | -€381 | -5.2% |
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 14 October 2026 via checked.be.