SAMHAB: 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.
SAMHAB
Largest movements
- Receivables within one year +€7,488
up €7,488 (+2.6%), from €288,457 to €295,945
of which Trade receivables: +€8,100
- Debts after one year -€20,000
down €20,000 (-5.1%), from €395,000 to €375,000
- Reserves +€17,131
up €17,131 (+19.9%), from €85,929 to €103,059
- Gross operating margin -€25,625
down €25,625 (-25.7%), from €99,833 to €74,208
- Taxes -€6,287
down €6,287 (-26.2%), from €23,987 to €17,700
- Financial charges -€2,034
down €2,034 (-89.5%), from €2,273 to €239
of which Non-recurring financial charges: -€2,036
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 | €702,987 | €713,679 | +€10,693 | +1.5% |
| Fixed assets | 21/28 | €403,825 | €402,518 | -€1,307 | -0.3% |
| Tangible fixed assets | 22/27 | €3,765 | €2,458 | -€1,307 | -34.7% |
| Furniture and vehicles | 24 | €1,666 | €948 | -€718 | -43.1% |
| Other tangible fixed assets | 26 | €2,099 | €1,511 | -€588 | -28.0% |
| Financial fixed assets | 28 | €400,060 | €400,060 | = | 0.0% |
| Current assets | 29/58 | €299,162 | €311,161 | +€11,999 | +4.0% |
| Amounts receivable within one year | 40/41 | €288,457 | €295,945 | +€7,488 | +2.6% |
| Trade receivables | 40 | €270,200 | €278,300 | +€8,100 | +3.0% |
| Other amounts receivable | 41 | €18,257 | €17,645 | -€612 | -3.4% |
| Cash at bank and in hand | 54/58 | €10,705 | €15,216 | +€4,511 | +42.1% |
| Total equity and liabilities | 10/49 | €702,987 | €713,679 | +€10,693 | +1.5% |
| Equity | 10/15 | €104,479 | €121,609 | +€17,131 | +16.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €85,929 | €103,059 | +€17,131 | +19.9% |
| Distributable reserves | 133 | €85,929 | €103,059 | +€17,131 | +19.9% |
| Amounts payable | 17/49 | €598,508 | €592,070 | -€6,438 | -1.1% |
| Amounts payable after more than one year | 17 | €395,000 | €375,000 | -€20,000 | -5.1% |
| Financial debts | 170/4 | €395,000 | €375,000 | -€20,000 | -5.1% |
| Amounts payable within one year | 42/48 | €203,508 | €215,693 | +€12,185 | +6.0% |
| Trade debts | 44 | €1,892 | €4,401 | +€2,509 | +133% |
| Suppliers | 440/4 | €1,892 | €4,401 | +€2,509 | +133% |
| Taxes, remuneration and social security | 45 | €50,705 | €56,207 | +€5,502 | +10.9% |
| Taxes | 450/3 | €50,705 | €56,207 | +€5,502 | +10.9% |
| Other amounts payable | 47/48 | €150,912 | €155,085 | +€4,174 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €1,377 | +€1,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €1,307 | -€132 | -9.1% |
| Other operating charges | 640/8 | €977 | €1,232 | +€255 | +26.0% |
| Gross operating margin | 9900 | €99,833 | €74,208 | -€25,625 | -25.7% |
| Operating profit (loss) | 9901 | €97,418 | €71,670 | -€25,748 | -26.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,273 | €239 | -€2,034 | -89.5% |
| Recurring financial charges | 65 | €237 | €239 | +€2 | +0.8% |
| Non-recurring financial charges | 66B | €2,036 | - | -€2,036 | |
| Profit (loss) for the period before taxes | 9903 | €95,145 | €71,431 | -€23,714 | -24.9% |
| Income taxes | 67/77 | €23,987 | €17,700 | -€6,287 | -26.2% |
| Profit (loss) for the period | 9904 | €71,157 | €53,731 | -€17,427 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,157 | €53,731 | -€17,427 | -24.5% |
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 14 October 2026 via checked.be.