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
- Stocks and contracts -€770
down €770 (-11.7%), from €6,580 to €5,810
- Cash +€142
up €142 (+11.0%), from €1,296 to €1,438
mainly Trade debts (+€1,506) and Tax, wage and social debts (+€842)
- Accrued charges and deferred income -€3,500
down €3,500 (-22.9%), from €15,260 to €11,760
- Trade debts +€1,506
up €1,506 (+15.1%), from €9,941 to €11,447
- Tax, wage and social debts +€842
up €842 (+495.3%), from €170 to €1,012
- Profit (loss) carried forward +€524
up €524 (+2.1%), from -€25,125 to -€24,601
- Gross operating margin +€148
up €148 (+28.1%), from €526 to €674
- Financial charges -€91
down €91 (-37.8%), from €241 to €150
of which Financial charges: -€91
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 | €8,371 | €7,743 | -€628 | -7.5% |
| Fixed assets | 21/28 | €45 | €45 | = | 0.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €8,326 | €7,698 | -€628 | -7.5% |
| Stocks and contracts in progress | 3 | €6,580 | €5,810 | -€770 | -11.7% |
| Stocks | 30/36 | €6,580 | €5,810 | -€770 | -11.7% |
| Amounts receivable within one year | 40/41 | €450 | €450 | = | 0.0% |
| Trade receivables | 40 | €450 | €450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,296 | €1,438 | +€142 | +11.0% |
| Total equity and liabilities | 10/49 | €8,371 | €7,743 | -€628 | -7.5% |
| Equity | 10/15 | -€17,000 | -€16,476 | +€524 | +3.1% |
| Contributions | 10/11 | €8,125 | €8,125 | = | 0.0% |
| Capital | 10 | €8,125 | €8,125 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €10,475 | €10,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,125 | -€24,601 | +€524 | +2.1% |
| Amounts payable | 17/49 | €25,371 | €24,219 | -€1,152 | -4.5% |
| Amounts payable within one year | 42/48 | €10,111 | €12,459 | +€2,348 | +23.2% |
| Trade debts | 44 | €9,941 | €11,447 | +€1,506 | +15.1% |
| Suppliers | 440/4 | €9,941 | €11,447 | +€1,506 | +15.1% |
| Taxes, remuneration and social security | 45 | €170 | €1,012 | +€842 | +495.3% |
| Taxes | 450/3 | €170 | €1,012 | +€842 | +495.3% |
| Accrued charges and deferred income | 492/3 | €15,260 | €11,760 | -€3,500 | -22.9% |
| Gross operating margin | 9900 | €526 | €674 | +€148 | +28.1% |
| Operating profit (loss) | 9901 | €526 | €674 | +€148 | +28.1% |
| Financial charges | 65/66B | €241 | €150 | -€91 | -37.8% |
| Recurring financial charges | 65 | €241 | €150 | -€91 | -37.8% |
| Non-recurring financial charges | 66B | €241 | €150 | -€91 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €285 | €524 | +€239 | +83.9% |
| Profit (loss) for the period | 9904 | €285 | €524 | +€239 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €285 | €524 | +€239 | +83.9% |
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 7 October 2026 via checked.be.