SAMIN: 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.
SAMIN
Largest movements
- Tangible fixed assets -€9,934
down €9,934 (-3.3%), from €298,853 to €288,919
of which Land and buildings: -€10,854
- Current portion of long-term debt -€8,458
down €8,458 (-42.0%), from €20,147 to €11,689
- Tax, wage and social debts +€5,114
up €5,114 (+1510.7%), from €338 to €5,452
of which Remuneration and social security: +€5,452
- Profit (loss) carried forward -€3,814
down €3,814 (-337.8%), from -€1,129 to -€4,943
- Purchases and services +€9,525
up €9,525 (+19.4%), from €49,023 to €58,548
- Financial charges -€1,844
down €1,844 (-16.7%), from €11,063 to €9,219
- Taxes -€1,412
no longer reported in 2025 (was €1,412)
- Other operating charges -€1,061
down €1,061 (-32.4%), from €3,273 to €2,212
- Depreciation +€434
up €434 (+4.1%), from €10,624 to €11,058
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 | €299,113 | €289,476 | -€9,637 | -3.2% |
| Fixed assets | 21/28 | €298,853 | €288,919 | -€9,934 | -3.3% |
| Tangible fixed assets | 22/27 | €298,853 | €288,919 | -€9,934 | -3.3% |
| Land and buildings | 22 | €298,853 | €287,999 | -€10,854 | -3.6% |
| Furniture and vehicles | 24 | - | €920 | +€920 | |
| Current assets | 29/58 | €260 | €557 | +€297 | +114.5% |
| Amounts receivable within one year | 40/41 | - | €250 | +€250 | |
| Other amounts receivable | 41 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €260 | €307 | +€47 | +18.2% |
| Total equity and liabilities | 10/49 | €299,113 | €289,476 | -€9,637 | -3.2% |
| Equity | 10/15 | €1,871 | -€1,943 | -€3,814 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,129 | -€4,943 | -€3,814 | -337.8% |
| Amounts payable | 17/49 | €297,242 | €291,419 | -€5,823 | -2.0% |
| Amounts payable after more than one year | 17 | €266,677 | €265,058 | -€1,619 | -0.6% |
| Financial debts | 170/4 | €266,677 | €265,058 | -€1,619 | -0.6% |
| Amounts payable within one year | 42/48 | €30,565 | €26,361 | -€4,204 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €20,147 | €11,689 | -€8,458 | -42.0% |
| Trade debts | 44 | €1,623 | €763 | -€860 | -53.0% |
| Suppliers | 440/4 | €1,623 | €763 | -€860 | -53.0% |
| Taxes, remuneration and social security | 45 | €338 | €5,452 | +€5,114 | +1510.7% |
| Taxes | 450/3 | €338 | - | -€338 | |
| Remuneration and social security | 454/9 | - | €5,452 | +€5,452 | |
| Other amounts payable | 47/48 | €8,457 | €8,457 | +€0 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,023 | €58,548 | +€9,525 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,624 | €11,058 | +€434 | +4.1% |
| Other operating charges | 640/8 | €3,273 | €2,212 | -€1,061 | -32.4% |
| Gross operating margin | 9900 | €18,742 | €18,673 | -€69 | -0.4% |
| Operating profit (loss) | 9901 | €4,845 | €5,403 | +€558 | +11.5% |
| Financial income | 75/76B | €1 | €2 | +€1 | +108.3% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +108.3% |
| Financial charges | 65/66B | €11,063 | €9,219 | -€1,844 | -16.7% |
| Recurring financial charges | 65 | €11,063 | €9,219 | -€1,844 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,217 | -€3,814 | +€2,403 | +38.7% |
| Income taxes | 67/77 | €1,412 | - | -€1,412 | |
| Profit (loss) for the period | 9904 | -€7,630 | -€3,814 | +€3,816 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,630 | -€3,814 | +€3,816 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.