SAMIJO: what changed
Two financial 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.
SAMIJO
Largest movements
- Cash +€181,230
up €181,230 (+62.6%), from €289,354 to €470,584
mainly Net result for the year (+€203,216) and Depreciation (+€26,806)
- Tangible fixed assets -€23,906
down €23,906 (-2.7%), from €891,763 to €867,857
of which Land and buildings: -€21,547
- Reserves +€203,216
up €203,216 (+25.3%), from €804,814 to €1.0m
- Debts after one year -€43,670
down €43,670 (-11.6%), from €376,108 to €332,438
- Gross operating margin +€35,732
up €35,732 (+11.8%), from €302,033 to €337,765
- Taxes +€9,845
up €9,845 (+12.2%), from €80,758 to €90,603
- Depreciation -€4,116
down €4,116 (-13.3%), from €30,923 to €26,806
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.
Derived cash bridge
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 | €1,301,985 | €1,452,671 | +€150,686 | +11.6% |
| Fixed assets | 21/28 | €891,763 | €867,857 | -€23,906 | -2.7% |
| Tangible fixed assets | 22/27 | €891,763 | €867,857 | -€23,906 | -2.7% |
| Land and buildings | 22 | €878,278 | €856,731 | -€21,547 | -2.5% |
| Plant, machinery and equipment | 23 | €6,952 | €5,721 | -€1,232 | -17.7% |
| Furniture and vehicles | 24 | €2,485 | €3,258 | +€773 | +31.1% |
| Other tangible fixed assets | 26 | €4,048 | €2,148 | -€1,900 | -46.9% |
| Current assets | 29/58 | €410,221 | €584,814 | +€174,592 | +42.6% |
| Amounts receivable within one year | 40/41 | €58,386 | €46,889 | -€11,497 | -19.7% |
| Trade receivables | 40 | €58,386 | €45,898 | -€12,488 | -21.4% |
| Other amounts receivable | 41 | - | €991 | +€991 | |
| Current investments | 50/53 | €54,544 | €64,396 | +€9,852 | +18.1% |
| Cash at bank and in hand | 54/58 | €289,354 | €470,584 | +€181,230 | +62.6% |
| Deferred charges and accrued income | 490/1 | €7,937 | €2,945 | -€4,993 | -62.9% |
| Total equity and liabilities | 10/49 | €1,301,985 | €1,452,671 | +€150,686 | +11.6% |
| Equity | 10/15 | €811,014 | €1,014,229 | +€203,216 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €804,814 | €1,008,029 | +€203,216 | +25.3% |
| Distributable reserves | 133 | €804,814 | €1,008,029 | +€203,216 | +25.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €490,971 | €438,442 | -€52,530 | -10.7% |
| Amounts payable after more than one year | 17 | €376,108 | €332,438 | -€43,670 | -11.6% |
| Financial debts | 170/4 | €376,108 | €332,438 | -€43,670 | -11.6% |
| Amounts payable within one year | 42/48 | €109,611 | €99,412 | -€10,198 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €46,189 | €43,670 | -€2,519 | -5.5% |
| Trade debts | 44 | €2,291 | €6,633 | +€4,342 | +189% |
| Suppliers | 440/4 | €2,291 | €6,633 | +€4,342 | +189% |
| Taxes, remuneration and social security | 45 | €52,696 | €49,109 | -€3,587 | -6.8% |
| Taxes | 450/3 | €46,376 | €45,150 | -€1,227 | -2.6% |
| Remuneration and social security | 454/9 | €6,320 | €3,960 | -€2,360 | -37.3% |
| Other amounts payable | 47/48 | €8,434 | €0 | -€8,434 | -100% |
| Accrued charges and deferred income | 492/3 | €5,253 | €6,591 | +€1,338 | +25.5% |
| Non-recurring operating income | 76A | - | €15,558 | +€15,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,923 | €26,806 | -€4,116 | -13.3% |
| Other operating charges | 640/8 | €3,362 | €6,450 | +€3,087 | +91.8% |
| Gross operating margin | 9900 | €302,033 | €337,765 | +€35,732 | +11.8% |
| Operating profit (loss) | 9901 | €267,748 | €304,509 | +€36,761 | +13.7% |
| Financial income | 75/76B | €1,755 | €2,244 | +€489 | +27.8% |
| Recurring financial income | 75 | €1,755 | €2,244 | +€489 | +27.8% |
| Financial charges | 65/66B | €9,734 | €12,934 | +€3,200 | +32.9% |
| Recurring financial charges | 65 | €9,734 | €12,934 | +€3,200 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €259,769 | €293,819 | +€34,050 | +13.1% |
| Income taxes | 67/77 | €80,758 | €90,603 | +€9,845 | +12.2% |
| Profit (loss) for the period | 9904 | €179,011 | €203,216 | +€24,205 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €179,011 | €203,216 | +€24,205 | +13.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.