SAMIDE: 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.
SAMIDE
Largest movements
- Cash -€137,941
down €137,941 (-54.4%), from €253,365 to €115,424
mainly Contributions, distributions and other (-€139,000) and Net result for the year (-€81,515)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Receivables within one year -€41,011
down €41,011 (-63.8%), from €64,246 to €23,234
- Deferred charges and accrued income +€9,289
up €9,289 (+55.8%), from €16,634 to €25,923
- Reserves -€139,000
down €139,000 (-38.8%), from €358,700 to €219,700
- Profit (loss) carried forward -€81,515
down €81,515 (-86.9%), from €93,853 to €12,338
- Other debts -€41,509
down €41,509 (-72.2%), from €57,500 to €15,991
- Tax, wage and social debts -€6,800
no longer reported in 2025 (was €6,800)
- Gross operating margin -€55,805
down €55,805 (-56.0%), from €99,622 to €43,818
- Taxes -€32,012
down €32,012 (-98.7%), from €32,430 to €417
- Financial income +€9,484
up €9,484 (+364.9%), from €2,599 to €12,084
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 | €535,748 | €266,629 | -€269,119 | -50.2% |
| Fixed assets | 21/28 | €1,504 | €2,048 | +€545 | +36.2% |
| Tangible fixed assets | 22/27 | €1,454 | €1,998 | +€545 | +37.5% |
| Plant, machinery and equipment | 23 | - | €1,045 | +€1,045 | |
| Furniture and vehicles | 24 | €1,454 | €954 | -€500 | -34.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €534,244 | €264,581 | -€269,664 | -50.5% |
| Amounts receivable within one year | 40/41 | €64,246 | €23,234 | -€41,011 | -63.8% |
| Other amounts receivable | 41 | €64,246 | €23,234 | -€41,011 | -63.8% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €253,365 | €115,424 | -€137,941 | -54.4% |
| Deferred charges and accrued income | 490/1 | €16,634 | €25,923 | +€9,289 | +55.8% |
| Total equity and liabilities | 10/49 | €535,748 | €266,629 | -€269,119 | -50.2% |
| Equity | 10/15 | €471,153 | €250,638 | -€220,515 | -46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €358,700 | €219,700 | -€139,000 | -38.8% |
| Distributable reserves | 133 | €358,700 | €219,700 | -€139,000 | -38.8% |
| Profit (loss) carried forward | 14 | €93,853 | €12,338 | -€81,515 | -86.9% |
| Amounts payable | 17/49 | €64,595 | €15,991 | -€48,604 | -75.2% |
| Amounts payable within one year | 42/48 | €64,595 | €15,991 | -€48,604 | -75.2% |
| Trade debts | 44 | €295 | - | -€295 | |
| Suppliers | 440/4 | €295 | - | -€295 | |
| Taxes, remuneration and social security | 45 | €6,800 | - | -€6,800 | |
| Taxes | 450/3 | €6,800 | - | -€6,800 | |
| Other amounts payable | 47/48 | €57,500 | €15,991 | -€41,509 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €538 | +€492 | +1059.0% |
| Other operating charges | 640/8 | €1,163 | €883 | -€280 | -24.1% |
| Non-recurring operating charges | 66A | - | €135,453 | +€135,453 | |
| Gross operating margin | 9900 | €99,622 | €43,818 | -€55,805 | -56.0% |
| Operating profit (loss) | 9901 | €98,413 | -€93,057 | -€191,470 | |
| Financial income | 75/76B | €2,599 | €12,084 | +€9,484 | +364.9% |
| Recurring financial income | 75 | €2,599 | €12,084 | +€9,484 | +364.9% |
| Financial charges | 65/66B | €125 | €125 | -€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €100,887 | -€81,098 | -€181,985 | |
| Income taxes | 67/77 | €32,430 | €417 | -€32,012 | -98.7% |
| Profit (loss) for the period | 9904 | €68,458 | -€81,515 | -€149,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,458 | -€81,515 | -€149,973 |
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 28 September 2026 via checked.be.