SAMIDAK: 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.
SAMIDAK
Largest movements
- Cash -€39,443
down €39,443 (-84.0%), from €46,980 to €7,537
- Receivables within one year +€16,615
up €16,615 (+61.5%), from €27,002 to €43,618
of which Trade receivables: +€10,178
- Deferred charges and accrued income +€13,132
new in 2025: €13,132
- Tangible fixed assets -€4,626
down €4,626 (-55.4%), from €8,352 to €3,727
- Trade debts -€4,246
down €4,246 (-52.9%), from €8,033 to €3,787
- Accrued charges and deferred income -€4,205
no longer reported in 2025 (was €4,205)
- Profit (loss) carried forward -€4,079
down €4,079 (-6.7%), from €60,655 to €56,576
- Tax, wage and social debts -€1,793
no longer reported in 2025 (was €1,793)
- Gross operating margin -€34,108
down €34,108, from €29,269 to -€4,839
- Taxes +€5,819
new in 2025: €5,819
- Other operating charges +€1,192
up €1,192 (+100.2%), from €1,189 to €2,382
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,335 | €68,013 | -€14,322 | -17.4% |
| Fixed assets | 21/28 | €8,352 | €3,727 | -€4,626 | -55.4% |
| Tangible fixed assets | 22/27 | €8,352 | €3,727 | -€4,626 | -55.4% |
| Plant, machinery and equipment | 23 | €8,352 | €3,727 | -€4,626 | -55.4% |
| Current assets | 29/58 | €73,982 | €64,286 | -€9,696 | -13.1% |
| Amounts receivable within one year | 40/41 | €27,002 | €43,618 | +€16,615 | +61.5% |
| Trade receivables | 40 | €21,434 | €31,612 | +€10,178 | +47.5% |
| Other amounts receivable | 41 | €5,569 | €12,006 | +€6,437 | +115.6% |
| Cash at bank and in hand | 54/58 | €46,980 | €7,537 | -€39,443 | -84.0% |
| Deferred charges and accrued income | 490/1 | - | €13,132 | +€13,132 | |
| Total equity and liabilities | 10/49 | €82,335 | €68,013 | -€14,322 | -17.4% |
| Equity | 10/15 | €68,305 | €64,225 | -€4,079 | -6.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | - | -€6,500 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,100 | - | -€12,100 | |
| Reserves | 13 | €1,150 | €1,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,150 | €1,150 | = | 0.0% |
| Legal reserve | 130 | €1,150 | - | -€1,150 | |
| Other | 1319 | - | €1,150 | +€1,150 | |
| Profit (loss) carried forward | 14 | €60,655 | €56,576 | -€4,079 | -6.7% |
| Amounts payable | 17/49 | €14,030 | €3,787 | -€10,243 | -73.0% |
| Amounts payable within one year | 42/48 | €9,826 | €3,787 | -€6,038 | -61.5% |
| Trade debts | 44 | €8,033 | €3,787 | -€4,246 | -52.9% |
| Suppliers | 440/4 | €8,033 | €3,787 | -€4,246 | -52.9% |
| Taxes, remuneration and social security | 45 | €1,793 | - | -€1,793 | |
| Taxes | 450/3 | €1,793 | - | -€1,793 | |
| Accrued charges and deferred income | 492/3 | €4,205 | - | -€4,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,313 | €2,313 | = | 0.0% |
| Other operating charges | 640/8 | €1,189 | €2,382 | +€1,192 | +100.2% |
| Gross operating margin | 9900 | €29,269 | -€4,839 | -€34,108 | |
| Operating profit (loss) | 9901 | €25,766 | -€9,534 | -€35,300 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €25,766 | -€9,534 | -€35,300 | |
| Income taxes | 67/77 | - | €5,819 | +€5,819 | |
| Profit (loss) for the period | 9904 | €25,766 | -€15,353 | -€41,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,766 | -€15,353 | -€41,119 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.