SAMI INVEST: what changed
What changed
SAMI INVEST
filed annual accounts (NBB)
Net result for the year
-€10,873
2024 · €688-€11,561
Equity
€26,969
2024 · €37,841-€10,873
Cash
€3,779
2024 · €9+€3,770
Balance sheet total
€209,734
2024 · €214,248-€4,514
Largest movements
Assets
- Tangible fixed assets -€8,985
down €8,985 (-4.5%), from €200,290 to €191,305
- Cash +€3,770
up €3,770 (+44,148%), from €9 to €3,779
mainly Current portion of long-term debt (+€26,135) and Depreciation (+€8,985)
Equity and liabilities
- Debts after one year -€27,080
down €27,080 (-20.0%), from €135,725 to €108,645
- Current portion of long-term debt +€26,135
new in 2025: €26,135
- Reserves -€24,000
down €24,000 (-100%), from €24,000 to €0
- Profit (loss) carried forward +€13,127
up €13,127 (+172%), from €7,641 to €20,769
- Provisions -€6,000
down €6,000 (-100%), from €6,000 to €0
Income statement
- Turnover -€10,473
down €10,473 (-29.1%), from €35,988 to €25,515
- Financial charges +€7,464
up €7,464 (+68.9%), from €10,827 to €18,291
- Gross operating margin -€7,322
down €7,322 (-28.5%), from €25,682 to €18,360
- Taxes +€4,758
up €4,758 (+1,677%), from €284 to €5,042
- Purchases and services -€2,399
down €2,399 (-20.5%), from €11,706 to €9,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€688
Gross operating margin
-€7,322
Other operating charges
+€1,984
Financial income
-€0
Financial charges
-€7,464
Taxes
-€4,758
Deferred taxes and other
+€6,000
Result 2025
-€10,873
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3,449
Investment
€0
Financing
+€321
Cash 2024
€9
From operations (derived)
+€3,449
Net result for the year
-€10,873
Depreciation
+€8,985
Deferred charges and accrued income
-€700
Provisions
-€6,000
Trade debts
+€2,175
Tax, wage and social debts
+€3,389
Other debts
+€3,073
Accrued charges and deferred income
+€3,400
Financing
+€321
Debts after one year
-€27,080
Current portion of long-term debt
+€26,135
Short-term financial debts
+€1,266
Cash 2025
€3,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,248 | €209,734 | -€4,514 | -2.1% |
| Fixed assets | 21/28 | €200,990 | €192,005 | -€8,985 | -4.5% |
| Tangible fixed assets | 22/27 | €200,290 | €191,305 | -€8,985 | -4.5% |
| Land and buildings | 22 | €200,290 | €191,305 | -€8,985 | -4.5% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €13,259 | €17,729 | +€4,470 | +33.7% |
| Cash at bank and in hand | 54/58 | €9 | €3,779 | +€3,770 | +44,148% |
| Deferred charges and accrued income | 490/1 | €13,250 | €13,950 | +€700 | +5.3% |
| Total equity and liabilities | 10/49 | €214,248 | €209,734 | -€4,514 | -2.1% |
| Equity | 10/15 | €37,841 | €26,969 | -€10,873 | -28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,000 | €0 | -€24,000 | -100% |
| Tax-exempt reserves | 132 | €24,000 | €0 | -€24,000 | -100% |
| Profit (loss) carried forward | 14 | €7,641 | €20,769 | +€13,127 | +172% |
| Provisions and deferred taxes | 16 | €6,000 | €0 | -€6,000 | -100% |
| Deferred taxes | 168 | €6,000 | €0 | -€6,000 | -100% |
| Amounts payable | 17/49 | €170,407 | €182,765 | +€12,358 | +7.3% |
| Amounts payable after more than one year | 17 | €135,725 | €108,645 | -€27,080 | -20.0% |
| Financial debts | 170/4 | €135,725 | €108,645 | -€27,080 | -20.0% |
| Amounts payable within one year | 42/48 | €34,682 | €70,720 | +€36,038 | +104% |
| Current portion of amounts payable after more than one year | 42 | - | €26,135 | +€26,135 | |
| Financial debts | 43 | €587 | €1,852 | +€1,266 | +216% |
| Credit institutions | 430/8 | €587 | €1,852 | +€1,266 | +216% |
| Trade debts | 44 | €2,826 | €5,001 | +€2,175 | +76.9% |
| Suppliers | 440/4 | €2,826 | €5,001 | +€2,175 | +76.9% |
| Taxes, remuneration and social security | 45 | €1,936 | €5,326 | +€3,389 | +175% |
| Taxes | 450/3 | €1,936 | €5,326 | +€3,389 | +175% |
| Other amounts payable | 47/48 | €29,332 | €32,406 | +€3,073 | +10.5% |
| Accrued charges and deferred income | 492/3 | - | €3,400 | +€3,400 | |
| Turnover | 70 | €35,988 | €25,515 | -€10,473 | -29.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,706 | €9,308 | -€2,399 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,985 | €8,985 | = | 0.0% |
| Other operating charges | 640/8 | €4,898 | €2,915 | -€1,984 | -40.5% |
| Gross operating margin | 9900 | €25,682 | €18,360 | -€7,322 | -28.5% |
| Operating profit (loss) | 9901 | €11,799 | €6,460 | -€5,338 | -45.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €10,827 | €18,291 | +€7,464 | +68.9% |
| Recurring financial charges | 65 | €10,827 | €18,291 | +€7,464 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €972 | -€11,831 | -€12,803 | |
| Transfer from deferred taxes | 780 | - | €6,000 | +€6,000 | |
| Income taxes | 67/77 | €284 | €5,042 | +€4,758 | +1,677% |
| Profit (loss) for the period | 9904 | €688 | -€10,873 | -€11,561 | |
| Transfer from tax-exempt reserves | 789 | - | €24,000 | +€24,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €688 | €13,127 | +€12,439 | +1,808% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.