SAMI ENGINEERING: 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.
SAMI ENGINEERING
Largest movements
- Cash -€155,514
down €155,514 (-70.0%), from €222,087 to €66,573
mainly Receivables within one year (-€126,784) and Current portion of long-term debt (-€70,500)
- Receivables within one year +€126,784
up €126,784 (+28.7%), from €441,121 to €567,905
of which Trade receivables: +€123,923
- Tangible fixed assets -€20,816
down €20,816 (-43.1%), from €48,287 to €27,471
of which Furniture and vehicles: -€20,513
- Trade debts +€121,165
up €121,165 (+102.8%), from €117,909 to €239,074
- Current portion of long-term debt -€70,500
down €70,500 (-47.0%), from €150,000 to €79,500
- Profit (loss) carried forward -€58,715
down €58,715 (-17.5%), from -€334,880 to -€393,595
- Tax, wage and social debts -€47,471
down €47,471 (-25.3%), from €187,478 to €140,007
of which Remuneration and social security: -€39,492
- Turnover -€308,793
down €308,793 (-27.1%), from €1.1m to €831,690
- Gross operating margin -€228,463
down €228,463 (-26.5%), from €863,683 to €635,220
- Staff costs -€200,010
down €200,010 (-23.2%), from €860,313 to €660,303
- Purchases and services -€80,330
down €80,330 (-29.0%), from €276,800 to €196,470
- Depreciation -€12,999
down €12,999 (-38.4%), from €33,815 to €20,816
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 | €741,565 | €686,044 | -€55,521 | -7.5% |
| Fixed assets | 21/28 | €61,577 | €40,761 | -€20,816 | -33.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €48,287 | €27,471 | -€20,816 | -43.1% |
| Plant, machinery and equipment | 23 | €303 | - | -€303 | |
| Furniture and vehicles | 24 | €47,984 | €27,471 | -€20,513 | -42.8% |
| Financial fixed assets | 28 | €13,290 | €13,290 | = | 0.0% |
| Current assets | 29/58 | €679,989 | €645,283 | -€34,705 | -5.1% |
| Amounts receivable after more than one year | 29 | €5,183 | - | -€5,183 | |
| Other amounts receivable | 291 | €5,183 | - | -€5,183 | |
| Amounts receivable within one year | 40/41 | €441,121 | €567,905 | +€126,784 | +28.7% |
| Trade receivables | 40 | €335,692 | €459,615 | +€123,923 | +36.9% |
| Other amounts receivable | 41 | €105,429 | €108,290 | +€2,861 | +2.7% |
| Cash at bank and in hand | 54/58 | €222,087 | €66,573 | -€155,514 | -70.0% |
| Deferred charges and accrued income | 490/1 | €11,598 | €10,805 | -€793 | -6.8% |
| Total equity and liabilities | 10/49 | €741,565 | €686,044 | -€55,521 | -7.5% |
| Equity | 10/15 | €234,828 | €176,113 | -€58,715 | -25.0% |
| Contributions | 10/11 | €154,083 | €154,083 | = | 0.0% |
| Capital | 10 | €154,083 | €154,083 | = | 0.0% |
| Issued capital | 100 | €154,083 | €154,083 | = | 0.0% |
| Reserves | 13 | €415,625 | €415,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,408 | €15,408 | = | 0.0% |
| Legal reserve | 130 | €15,408 | €15,408 | = | 0.0% |
| Distributable reserves | 133 | €400,217 | €400,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€334,880 | -€393,595 | -€58,715 | -17.5% |
| Amounts payable | 17/49 | €506,737 | €509,931 | +€3,194 | +0.6% |
| Amounts payable within one year | 42/48 | €506,737 | €509,931 | +€3,194 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €79,500 | -€70,500 | -47.0% |
| Trade debts | 44 | €117,909 | €239,074 | +€121,165 | +102.8% |
| Suppliers | 440/4 | €117,909 | €239,074 | +€121,165 | +102.8% |
| Taxes, remuneration and social security | 45 | €187,478 | €140,007 | -€47,471 | -25.3% |
| Taxes | 450/3 | €41,852 | €33,872 | -€7,980 | -19.1% |
| Remuneration and social security | 454/9 | €145,627 | €106,135 | -€39,492 | -27.1% |
| Other amounts payable | 47/48 | €51,351 | €51,351 | = | 0.0% |
| Turnover | 70 | €1,140,483 | €831,690 | -€308,793 | -27.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €276,800 | €196,470 | -€80,330 | -29.0% |
| Remuneration, social security and pensions | 62 | €860,313 | €660,303 | -€200,010 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,815 | €20,816 | -€12,999 | -38.4% |
| Other operating charges | 640/8 | €9,584 | €8,351 | -€1,233 | -12.9% |
| Gross operating margin | 9900 | €863,683 | €635,220 | -€228,463 | -26.5% |
| Operating profit (loss) | 9901 | -€40,028 | -€54,250 | -€14,221 | -35.5% |
| Financial income | 75/76B | - | €3,355 | +€3,355 | |
| Recurring financial income | 75 | - | €3,355 | +€3,355 | |
| Financial charges | 65/66B | €4,543 | €6,067 | +€1,524 | +33.5% |
| Recurring financial charges | 65 | €4,543 | €6,067 | +€1,524 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | -€44,572 | -€56,961 | -€12,390 | -27.8% |
| Income taxes | 67/77 | €1,817 | €1,754 | -€63 | -3.5% |
| Profit (loss) for the period | 9904 | -€46,389 | -€58,715 | -€12,327 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,389 | -€58,715 | -€12,327 | -26.6% |
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 3 October 2026 via checked.be.