SAMEVA BELGIUM: 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.
SAMEVA BELGIUM
Largest movements
- Tangible fixed assets -€8,447
down €8,447 (-16.4%), from €51,542 to €43,095
of which Other tangible fixed assets: -€8,337
- Receivables within one year -€3,404
down €3,404 (-21.1%), from €16,133 to €12,730
of which Other amounts receivable: -€2,248
- Cash -€1,741
down €1,741 (-49.2%), from €3,537 to €1,796
mainly Net result for the year (-€27,201) and Trade debts (-€14,006)
- Other debts +€22,967
up €22,967 (+197.5%), from €11,631 to €34,598
- Profit (loss) carried forward -€19,381
down €19,381, from €0 to -€19,381
- Trade debts -€14,006
down €14,006 (-87.8%), from €15,956 to €1,950
- Reserves -€7,820
down €7,820 (-100.0%), from €7,820 to €0
- Tax, wage and social debts +€4,802
up €4,802 (+27.6%), from €17,380 to €22,182
of which Remuneration and social security: +€4,480
- Gross operating margin -€49,934
down €49,934, from €36,437 to -€13,496
- Taxes -€9,524
down €9,524 (-96.9%), from €9,826 to €302
- Depreciation -€411
down €411 (-4.6%), from €9,019 to €8,608
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 | €72,788 | €59,349 | -€13,439 | -18.5% |
| Fixed assets | 21/28 | €51,542 | €43,095 | -€8,447 | -16.4% |
| Tangible fixed assets | 22/27 | €51,542 | €43,095 | -€8,447 | -16.4% |
| Plant, machinery and equipment | 23 | €96 | €1,093 | +€998 | +1043.0% |
| Furniture and vehicles | 24 | €1,824 | €716 | -€1,108 | -60.7% |
| Other tangible fixed assets | 26 | €49,623 | €41,286 | -€8,337 | -16.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €21,245 | €16,253 | -€4,992 | -23.5% |
| Amounts receivable within one year | 40/41 | €16,133 | €12,730 | -€3,404 | -21.1% |
| Trade receivables | 40 | €13,537 | €12,381 | -€1,156 | -8.5% |
| Other amounts receivable | 41 | €2,596 | €349 | -€2,248 | -86.6% |
| Cash at bank and in hand | 54/58 | €3,537 | €1,796 | -€1,741 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,727 | +€153 | +9.7% |
| Total equity and liabilities | 10/49 | €72,788 | €59,349 | -€13,439 | -18.5% |
| Equity | 10/15 | €27,820 | €619 | -€27,201 | -97.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,820 | €0 | -€7,820 | -100.0% |
| Distributable reserves | 133 | €7,820 | €0 | -€7,820 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€19,381 | -€19,381 | |
| Amounts payable | 17/49 | €44,967 | €58,730 | +€13,762 | +30.6% |
| Amounts payable within one year | 42/48 | €44,967 | €58,730 | +€13,762 | +30.6% |
| Trade debts | 44 | €15,956 | €1,950 | -€14,006 | -87.8% |
| Suppliers | 440/4 | €15,956 | €1,950 | -€14,006 | -87.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,380 | €22,182 | +€4,802 | +27.6% |
| Taxes | 450/3 | €8,420 | €8,742 | +€322 | +3.8% |
| Remuneration and social security | 454/9 | €8,960 | €13,440 | +€4,480 | +50.0% |
| Other amounts payable | 47/48 | €11,631 | €34,598 | +€22,967 | +197.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,019 | €8,608 | -€411 | -4.6% |
| Other operating charges | 640/8 | €1,397 | €1,223 | -€175 | -12.5% |
| Non-recurring operating charges | 66A | - | €3,428 | +€3,428 | |
| Gross operating margin | 9900 | €36,437 | -€13,496 | -€49,934 | |
| Operating profit (loss) | 9901 | €26,021 | -€26,754 | -€52,775 | |
| Financial income | 75/76B | €66 | €4 | -€62 | -94.6% |
| Recurring financial income | 75 | €66 | €4 | -€62 | -94.6% |
| Financial charges | 65/66B | €172 | €149 | -€23 | -13.5% |
| Recurring financial charges | 65 | €172 | €149 | -€23 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €25,915 | -€26,899 | -€52,814 | |
| Income taxes | 67/77 | €9,826 | €302 | -€9,524 | -96.9% |
| Profit (loss) for the period | 9904 | €16,089 | -€27,201 | -€43,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,089 | -€27,201 | -€43,290 |
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 4 October 2026 via checked.be.