SAMIR: 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.
SAMIR
Largest movements
- Receivables within one year +€17,200
up €17,200 (+1368.4%), from €1,257 to €18,457
of which Trade receivables: +€16,940
- Cash +€8,394
up €8,394 (+36.9%), from €22,746 to €31,140
mainly Net result for the year (+€17,835) and Other debts (+€3,932)
- Tangible fixed assets -€3,270
down €3,270 (-33.5%), from €9,755 to €6,485
of which Furniture and vehicles: -€3,050
- Profit (loss) carried forward +€17,835
up €17,835 (+80.3%), from -€22,210 to -€4,375
- Other debts +€3,932
up €3,932 (+21.4%), from €18,367 to €22,299
- Tax, wage and social debts +€2,637
up €2,637 (+147.2%), from €1,791 to €4,428
of which Taxes: +€1,433
- Trade debts -€2,080
down €2,080 (-12.1%), from €17,210 to €15,129
- Gross operating margin +€16,573
up €16,573 (+155.2%), from €10,679 to €27,252
- Taxes +€3,724
new in 2024: €3,724
- Other operating charges +€1,516
up €1,516 (+290.7%), from €522 to €2,038
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,758 | €56,082 | +€22,324 | +66.1% |
| Fixed assets | 21/28 | €9,755 | €6,485 | -€3,270 | -33.5% |
| Tangible fixed assets | 22/27 | €9,755 | €6,485 | -€3,270 | -33.5% |
| Plant, machinery and equipment | 23 | €605 | €385 | -€220 | -36.4% |
| Furniture and vehicles | 24 | €9,150 | €6,100 | -€3,050 | -33.3% |
| Current assets | 29/58 | €24,003 | €49,597 | +€25,594 | +106.6% |
| Amounts receivable within one year | 40/41 | €1,257 | €18,457 | +€17,200 | +1368.4% |
| Trade receivables | 40 | €450 | €17,390 | +€16,940 | +3764.4% |
| Other amounts receivable | 41 | €807 | €1,067 | +€260 | +32.2% |
| Cash at bank and in hand | 54/58 | €22,746 | €31,140 | +€8,394 | +36.9% |
| Total equity and liabilities | 10/49 | €33,758 | €56,082 | +€22,324 | +66.1% |
| Equity | 10/15 | -€3,610 | €14,225 | +€17,835 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,210 | -€4,375 | +€17,835 | +80.3% |
| Amounts payable | 17/49 | €37,368 | €41,857 | +€4,489 | +12.0% |
| Amounts payable within one year | 42/48 | €37,368 | €41,857 | +€4,489 | +12.0% |
| Trade debts | 44 | €17,210 | €15,129 | -€2,080 | -12.1% |
| Suppliers | 440/4 | €17,210 | €15,129 | -€2,080 | -12.1% |
| Taxes, remuneration and social security | 45 | €1,791 | €4,428 | +€2,637 | +147.2% |
| Taxes | 450/3 | €794 | €2,228 | +€1,433 | +180.4% |
| Remuneration and social security | 454/9 | €997 | €2,200 | +€1,203 | +120.7% |
| Other amounts payable | 47/48 | €18,367 | €22,299 | +€3,932 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,349 | €3,270 | -€79 | -2.4% |
| Other operating charges | 640/8 | €522 | €2,038 | +€1,516 | +290.7% |
| Gross operating margin | 9900 | €10,679 | €27,252 | +€16,573 | +155.2% |
| Operating profit (loss) | 9901 | €6,809 | €21,944 | +€15,135 | +222.3% |
| Financial income | 75/76B | €110 | - | -€110 | |
| Recurring financial income | 75 | €110 | - | -€110 | |
| Financial charges | 65/66B | €255 | €384 | +€129 | +50.6% |
| Recurring financial charges | 65 | €255 | €384 | +€129 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €6,664 | €21,560 | +€14,896 | +223.5% |
| Income taxes | 67/77 | - | €3,724 | +€3,724 | |
| Profit (loss) for the period | 9904 | €6,664 | €17,835 | +€11,172 | +167.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,664 | €17,835 | +€11,172 | +167.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.