SAMIHAS: 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.
SAMIHAS
Largest movements
- Receivables within one year +€6,260
up €6,260 (+1060.3%), from €590 to €6,850
of which Other amounts receivable: +€3,245
- Cash -€5,616
down €5,616 (-11.2%), from €50,367 to €44,751
mainly Trade debts (-€9,152) and Tax, wage and social debts (-€6,603)
- Tangible fixed assets -€678
no longer reported in 2025 (was €678)
- Profit (loss) carried forward +€15,721
up €15,721, from -€10,328 to €5,393
- Trade debts -€9,152
down €9,152 (-31.5%), from €29,095 to €19,943
- Tax, wage and social debts -€6,603
down €6,603 (-40.9%), from €16,159 to €9,556
of which Taxes: -€6,999
- Financial income +€31,168
new in 2025: €31,168
- Gross operating margin -€11,576
down €11,576 (-29.8%), from €38,889 to €27,313
- Staff costs +€6,373
up €6,373 (+18.9%), from €33,736 to €40,109
- Financial charges +€1,752
up €1,752 (+3058.9%), from €57 to €1,809
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 | €54,042 | €54,008 | -€34 | -0.1% |
| Fixed assets | 21/28 | €768 | €90 | -€678 | -88.3% |
| Tangible fixed assets | 22/27 | €678 | - | -€678 | |
| Plant, machinery and equipment | 23 | €678 | - | -€678 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €53,274 | €53,918 | +€644 | +1.2% |
| Stocks and contracts in progress | 3 | €2,317 | €2,317 | = | 0.0% |
| Stocks | 30/36 | €2,317 | €2,317 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €590 | €6,850 | +€6,260 | +1060.3% |
| Trade receivables | 40 | - | €3,015 | +€3,015 | |
| Other amounts receivable | 41 | €590 | €3,835 | +€3,245 | +549.6% |
| Cash at bank and in hand | 54/58 | €50,367 | €44,751 | -€5,616 | -11.2% |
| Total equity and liabilities | 10/49 | €54,042 | €54,008 | -€34 | -0.1% |
| Equity | 10/15 | €8,788 | €24,509 | +€15,721 | +178.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €516 | €516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €516 | €516 | = | 0.0% |
| Legal reserve | 130 | €516 | €516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,328 | €5,393 | +€15,721 | |
| Amounts payable | 17/49 | €45,254 | €29,499 | -€15,755 | -34.8% |
| Amounts payable within one year | 42/48 | €45,254 | €29,499 | -€15,755 | -34.8% |
| Trade debts | 44 | €29,095 | €19,943 | -€9,152 | -31.5% |
| Suppliers | 440/4 | €29,095 | €19,943 | -€9,152 | -31.5% |
| Taxes, remuneration and social security | 45 | €16,159 | €9,556 | -€6,603 | -40.9% |
| Taxes | 450/3 | €6,999 | - | -€6,999 | |
| Remuneration and social security | 454/9 | €9,160 | €9,556 | +€396 | +4.3% |
| Remuneration, social security and pensions | 62 | €33,736 | €40,109 | +€6,373 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €678 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €165 | +€165 | |
| Gross operating margin | 9900 | €38,889 | €27,313 | -€11,576 | -29.8% |
| Operating profit (loss) | 9901 | €4,475 | -€13,638 | -€18,113 | |
| Financial income | 75/76B | - | €31,168 | +€31,168 | |
| Recurring financial income | 75 | - | €31,168 | +€31,168 | |
| Financial charges | 65/66B | €57 | €1,809 | +€1,752 | +3058.9% |
| Recurring financial charges | 65 | €57 | €1,809 | +€1,752 | +3058.9% |
| Profit (loss) for the period before taxes | 9903 | €4,418 | €15,721 | +€11,303 | +255.8% |
| Profit (loss) for the period | 9904 | €4,418 | €15,721 | +€11,303 | +255.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,418 | €15,721 | +€11,303 | +255.8% |
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 6 October 2026 via checked.be.