Samina: 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.
Samina
Largest movements
- Tangible fixed assets -€19,366
down €19,366 (-18.4%), from €105,261 to €85,895
- Deferred charges and accrued income -€15,365
down €15,365 (-93.7%), from €16,400 to €1,035
- Receivables within one year -€11,986
down €11,986 (-70.8%), from €16,926 to €4,939
- Stocks and contracts +€4,596
up €4,596 (+38.5%), from €11,939 to €16,536
- Cash +€2,954
up €2,954 (+55.5%), from €5,325 to €8,279
mainly Depreciation (+€27,066) and Deferred charges and accrued income (+€15,365)
- Profit (loss) carried forward -€21,639
new in 2025: -€21,639
- Current portion of long-term debt -€16,434
no longer reported in 2025 (was €16,434)
- Other debts +€8,065
new in 2025: €8,065
- Trade debts -€6,977
down €6,977 (-22.9%), from €30,456 to €23,479
- Debts after one year -€5,217
down €5,217 (-20.5%), from €25,487 to €20,270
- Staff costs +€23,589
up €23,589 (+763%), from €3,090 to €26,679
- Gross operating margin +€22,904
up €22,904 (+144%), from €15,874 to €38,778
- Depreciation -€9,539
down €9,539 (-26.1%), from €36,605 to €27,066
- Financial income -€1,848
down €1,848 (-95.6%), from €1,933 to €86
- Financial charges -€1,845
down €1,845 (-34.2%), from €5,393 to €3,547
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 | €155,851 | €116,684 | -€39,167 | -25.1% |
| Fixed assets | 21/28 | €105,261 | €85,895 | -€19,366 | -18.4% |
| Tangible fixed assets | 22/27 | €105,261 | €85,895 | -€19,366 | -18.4% |
| Land and buildings | 22 | €32,246 | €26,840 | -€5,407 | -16.8% |
| Plant, machinery and equipment | 23 | €28,680 | €22,208 | -€6,472 | -22.6% |
| Furniture and vehicles | 24 | €44,335 | €36,847 | -€7,487 | -16.9% |
| Current assets | 29/58 | €50,590 | €30,789 | -€19,801 | -39.1% |
| Stocks and contracts in progress | 3 | €11,939 | €16,536 | +€4,596 | +38.5% |
| Stocks | 30/36 | €11,939 | €16,536 | +€4,596 | +38.5% |
| Amounts receivable within one year | 40/41 | €16,926 | €4,939 | -€11,986 | -70.8% |
| Other amounts receivable | 41 | €16,926 | €4,939 | -€11,986 | -70.8% |
| Cash at bank and in hand | 54/58 | €5,325 | €8,279 | +€2,954 | +55.5% |
| Deferred charges and accrued income | 490/1 | €16,400 | €1,035 | -€15,365 | -93.7% |
| Total equity and liabilities | 10/49 | €155,851 | €116,684 | -€39,167 | -25.1% |
| Equity | 10/15 | €71,538 | €49,899 | -€21,639 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,938 | €52,938 | = | 0.0% |
| Distributable reserves | 133 | €52,938 | €52,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,639 | -€21,639 | |
| Amounts payable | 17/49 | €84,313 | €66,785 | -€17,528 | -20.8% |
| Amounts payable after more than one year | 17 | €25,487 | €20,270 | -€5,217 | -20.5% |
| Financial debts | 170/4 | €25,487 | €20,270 | -€5,217 | -20.5% |
| Amounts payable within one year | 42/48 | €58,826 | €46,515 | -€12,311 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €16,434 | - | -€16,434 | |
| Financial debts | 43 | €6,894 | €9,993 | +€3,099 | +45.0% |
| Credit institutions | 430/8 | €6,894 | €9,993 | +€3,099 | +45.0% |
| Trade debts | 44 | €30,456 | €23,479 | -€6,977 | -22.9% |
| Suppliers | 440/4 | €30,456 | €23,479 | -€6,977 | -22.9% |
| Taxes, remuneration and social security | 45 | €5,042 | €4,978 | -€64 | -1.3% |
| Taxes | 450/3 | €4,541 | €1,601 | -€2,940 | -64.7% |
| Remuneration and social security | 454/9 | €501 | €3,377 | +€2,877 | +574% |
| Other amounts payable | 47/48 | - | €8,065 | +€8,065 | |
| Non-recurring operating income | 76A | €11,845 | - | -€11,845 | |
| Remuneration, social security and pensions | 62 | €3,090 | €26,679 | +€23,589 | +763% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,605 | €27,066 | -€9,539 | -26.1% |
| Other operating charges | 640/8 | €2,295 | €3,024 | +€729 | +31.7% |
| Gross operating margin | 9900 | €15,874 | €38,778 | +€22,904 | +144% |
| Operating profit (loss) | 9901 | -€26,116 | -€17,990 | +€8,126 | +31.1% |
| Financial income | 75/76B | €1,933 | €86 | -€1,848 | -95.6% |
| Recurring financial income | 75 | €1,933 | €86 | -€1,848 | -95.6% |
| Financial charges | 65/66B | €5,393 | €3,547 | -€1,845 | -34.2% |
| Recurring financial charges | 65 | €5,393 | €3,547 | -€1,845 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,575 | -€21,452 | +€8,123 | +27.5% |
| Income taxes | 67/77 | €233 | €187 | -€45 | -19.5% |
| Profit (loss) for the period | 9904 | -€29,808 | -€21,639 | +€8,168 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,808 | -€21,639 | +€8,168 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.