SAMIR et Co.: 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.
SAMIR et Co.
Largest movements
- Tangible fixed assets -€2,191
down €2,191 (-12.5%), from €17,556 to €15,365
of which Furniture and vehicles: -€3,644
- Cash -€1,018
down €1,018 (-25.8%), from €3,946 to €2,928
mainly Short-term financial debts (-€5,500) and Investment in fixed assets (net) (-€1,455)
- Deferred charges and accrued income +€829
up €829 (+293%), from €283 to €1,112
- Short-term financial debts -€5,500
down €5,500 (-100%), from €5,500 to €0
- Profit (loss) carried forward +€2,426
up €2,426 (+51.7%), from -€4,688 to -€2,262
- Advances received +€503
new in 2025: €503
- Gross operating margin +€2,025
up €2,025 (+29.4%), from €6,894 to €8,919
- Financial charges +€1,216
up €1,216 (+379%), from €321 to €1,537
- Depreciation +€173
up €173 (+5.0%), from €3,473 to €3,646
- Other operating charges -€159
down €159 (-10.8%), from €1,470 to €1,310
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 | €22,731 | €20,305 | -€2,426 | -10.7% |
| Fixed assets | 21/28 | €17,656 | €15,465 | -€2,191 | -12.4% |
| Tangible fixed assets | 22/27 | €17,556 | €15,365 | -€2,191 | -12.5% |
| Plant, machinery and equipment | 23 | - | €1,453 | +€1,453 | |
| Furniture and vehicles | 24 | €17,556 | €13,912 | -€3,644 | -20.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €5,075 | €4,840 | -€235 | -4.6% |
| Amounts receivable within one year | 40/41 | €846 | €800 | -€46 | -5.4% |
| Trade receivables | 40 | €840 | €800 | -€40 | -4.8% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Cash at bank and in hand | 54/58 | €3,946 | €2,928 | -€1,018 | -25.8% |
| Deferred charges and accrued income | 490/1 | €283 | €1,112 | +€829 | +293% |
| Total equity and liabilities | 10/49 | €22,731 | €20,305 | -€2,426 | -10.7% |
| Equity | 10/15 | €14,813 | €17,239 | +€2,426 | +16.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €909 | €909 | = | 0.0% |
| Distributable reserves | 133 | €909 | €909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,688 | -€2,262 | +€2,426 | +51.7% |
| Amounts payable | 17/49 | €7,919 | €3,067 | -€4,852 | -61.3% |
| Amounts payable within one year | 42/48 | €7,919 | €3,067 | -€4,852 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €5,500 | €0 | -€5,500 | -100% |
| Credit institutions | 430/8 | €5,500 | €0 | -€5,500 | -100% |
| Trade debts | 44 | €1,019 | €1,080 | +€61 | +6.0% |
| Suppliers | 440/4 | €1,019 | €1,080 | +€61 | +6.0% |
| Advances received on contracts in progress | 46 | - | €503 | +€503 | |
| Taxes, remuneration and social security | 45 | €1,400 | €1,484 | +€84 | +6.0% |
| Taxes | 450/3 | - | €84 | +€84 | |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,473 | €3,646 | +€173 | +5.0% |
| Other operating charges | 640/8 | €1,470 | €1,310 | -€159 | -10.8% |
| Gross operating margin | 9900 | €6,894 | €8,919 | +€2,025 | +29.4% |
| Operating profit (loss) | 9901 | €1,951 | €3,963 | +€2,012 | +103% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €321 | €1,537 | +€1,216 | +379% |
| Recurring financial charges | 65 | €321 | €1,537 | +€1,216 | +379% |
| Profit (loss) for the period before taxes | 9903 | €1,636 | €2,426 | +€790 | +48.3% |
| Profit (loss) for the period | 9904 | €1,636 | €2,426 | +€790 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,636 | €2,426 | +€790 | +48.3% |
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 31 October 2026 via checked.be.