SAMIMMO: 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.
SAMIMMO
Largest movements
- Cash +€37,452
up €37,452 (+108.4%), from €34,547 to €71,999
mainly Net result for the year (+€47,062) and Depreciation (+€44,765)
- Receivables within one year -€31,370
down €31,370 (-65.4%), from €47,992 to €16,622
of which Trade receivables: -€31,370
- Profit (loss) carried forward +€47,062
up €47,062 (+17.1%), from €275,437 to €322,499
- Debts after one year -€32,434
down €32,434 (-6.5%), from €495,724 to €463,290
of which Financial debts: -€33,234
- Gross operating margin +€9,383
up €9,383 (+8.4%), from €111,196 to €120,579
- Depreciation +€7,583
up €7,583 (+20.4%), from €37,182 to €44,765
- Taxes +€1,232
up €1,232 (+7.5%), from €16,396 to €17,628
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 | €966,462 | €983,656 | +€17,194 | +1.8% |
| Formation expenses | 20 | €17,709 | €17,709 | = | 0.0% |
| Fixed assets | 21/28 | €864,148 | €868,835 | +€4,687 | +0.5% |
| Tangible fixed assets | 22/27 | €864,098 | €868,785 | +€4,687 | +0.5% |
| Land and buildings | 22 | €674,840 | €657,424 | -€17,416 | -2.6% |
| Other tangible fixed assets | 26 | €189,258 | €211,361 | +€22,103 | +11.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €84,604 | €97,111 | +€12,507 | +14.8% |
| Amounts receivable within one year | 40/41 | €47,992 | €16,622 | -€31,370 | -65.4% |
| Trade receivables | 40 | €31,370 | - | -€31,370 | |
| Other amounts receivable | 41 | €16,622 | €16,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,547 | €71,999 | +€37,452 | +108.4% |
| Deferred charges and accrued income | 490/1 | €2,064 | €8,490 | +€6,426 | +311.3% |
| Total equity and liabilities | 10/49 | €966,462 | €983,656 | +€17,194 | +1.8% |
| Equity | 10/15 | €384,437 | €431,499 | +€47,062 | +12.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €89,000 | €89,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,437 | €322,499 | +€47,062 | +17.1% |
| Amounts payable | 17/49 | €582,025 | €552,157 | -€29,868 | -5.1% |
| Amounts payable after more than one year | 17 | €495,724 | €463,290 | -€32,434 | -6.5% |
| Financial debts | 170/4 | €486,034 | €452,800 | -€33,234 | -6.8% |
| Advances received on contracts in progress | 176 | - | €2,700 | +€2,700 | |
| Other amounts payable | 178/9 | €9,690 | €7,790 | -€1,900 | -19.6% |
| Amounts payable within one year | 42/48 | €84,781 | €87,897 | +€3,116 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €32,979 | €33,234 | +€255 | +0.8% |
| Trade debts | 44 | €14,549 | €11,906 | -€2,643 | -18.2% |
| Suppliers | 440/4 | €14,549 | €11,906 | -€2,643 | -18.2% |
| Taxes, remuneration and social security | 45 | €11,396 | €17,628 | +€6,232 | +54.7% |
| Taxes | 450/3 | €11,396 | €17,628 | +€6,232 | +54.7% |
| Other amounts payable | 47/48 | €25,858 | €25,129 | -€729 | -2.8% |
| Accrued charges and deferred income | 492/3 | €1,520 | €970 | -€550 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,182 | €44,765 | +€7,583 | +20.4% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Non-recurring operating charges | 66A | - | €309 | +€309 | |
| Gross operating margin | 9900 | €111,196 | €120,579 | +€9,383 | +8.4% |
| Operating profit (loss) | 9901 | €73,054 | €74,537 | +€1,484 | +2.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,493 | €9,847 | -€645 | -6.2% |
| Recurring financial charges | 65 | €10,493 | €9,847 | -€645 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €62,561 | €64,691 | +€2,129 | +3.4% |
| Income taxes | 67/77 | €16,396 | €17,628 | +€1,232 | +7.5% |
| Profit (loss) for the period | 9904 | €46,165 | €47,062 | +€897 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,165 | €47,062 | +€897 | +1.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.