SAMIRA: 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.
SAMIRA
Largest movements
- Receivables within one year +€29,241
up €29,241 (+75.4%), from €38,758 to €67,999
of which Trade receivables: +€16,911
- Tangible fixed assets -€13,280
down €13,280 (-88.7%), from €14,968 to €1,688
- Financial fixed assets +€9,000
up €9,000 (+214%), from €4,200 to €13,200
- Cash +€6,828
up €6,828 (+146%), from €4,666 to €11,495
mainly Short-term financial debts (+€65,052) and Depreciation (+€13,280)
- Short-term financial debts +€65,052
new in 2025: €65,052
- Profit (loss) carried forward -€41,846
new in 2025: -€41,846
- Trade debts +€8,426
up €8,426 (+262%), from €3,220 to €11,647
- Advances received +€2,259
new in 2025: €2,259
- Tax, wage and social debts -€2,101
down €2,101 (-21.8%), from €9,628 to €7,527
- Gross operating margin -€75,469
down €75,469, from €50,399 to -€25,071
- Staff costs -€12,695
down €12,695 (-95.4%), from €13,314 to €619
- Taxes -€7,124
down €7,124 (-95.2%), from €7,483 to €358
- Other operating charges -€3,749
down €3,749 (-58.3%), from €6,436 to €2,687
- Financial charges +€2,215
up €2,215 (+1,233%), from €180 to €2,395
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 | €62,592 | €94,382 | +€31,790 | +50.8% |
| Fixed assets | 21/28 | €19,168 | €14,888 | -€4,280 | -22.3% |
| Tangible fixed assets | 22/27 | €14,968 | €1,688 | -€13,280 | -88.7% |
| Furniture and vehicles | 24 | €14,968 | €1,688 | -€13,280 | -88.7% |
| Financial fixed assets | 28 | €4,200 | €13,200 | +€9,000 | +214% |
| Current assets | 29/58 | €43,424 | €79,494 | +€36,069 | +83.1% |
| Amounts receivable within one year | 40/41 | €38,758 | €67,999 | +€29,241 | +75.4% |
| Trade receivables | 40 | €1,957 | €18,868 | +€16,911 | +864% |
| Other amounts receivable | 41 | €36,801 | €49,131 | +€12,330 | +33.5% |
| Cash at bank and in hand | 54/58 | €4,666 | €11,495 | +€6,828 | +146% |
| Total equity and liabilities | 10/49 | €62,592 | €94,382 | +€31,790 | +50.8% |
| Equity | 10/15 | €49,744 | €7,898 | -€41,846 | -84.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,144 | €31,144 | = | 0.0% |
| Distributable reserves | 133 | €31,144 | €31,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€41,846 | -€41,846 | |
| Amounts payable | 17/49 | €12,848 | €86,484 | +€73,635 | +573% |
| Amounts payable within one year | 42/48 | €12,848 | €86,484 | +€73,635 | +573% |
| Financial debts | 43 | - | €65,052 | +€65,052 | |
| Credit institutions | 430/8 | - | €65,052 | +€65,052 | |
| Trade debts | 44 | €3,220 | €11,647 | +€8,426 | +262% |
| Suppliers | 440/4 | €3,220 | €11,647 | +€8,426 | +262% |
| Advances received on contracts in progress | 46 | - | €2,259 | +€2,259 | |
| Taxes, remuneration and social security | 45 | €9,628 | €7,527 | -€2,101 | -21.8% |
| Taxes | 450/3 | €9,628 | €7,527 | -€2,101 | -21.8% |
| Remuneration, social security and pensions | 62 | €13,314 | €619 | -€12,695 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,954 | €13,280 | -€675 | -4.8% |
| Other operating charges | 640/8 | €6,436 | €2,687 | -€3,749 | -58.3% |
| Gross operating margin | 9900 | €50,399 | -€25,071 | -€75,469 | |
| Operating profit (loss) | 9901 | €16,695 | -€41,656 | -€58,350 | |
| Financial income | 75/76B | €716 | €2,563 | +€1,847 | +258% |
| Recurring financial income | 75 | €716 | €2,563 | +€1,847 | +258% |
| Financial charges | 65/66B | €180 | €2,395 | +€2,215 | +1,233% |
| Recurring financial charges | 65 | €180 | €2,395 | +€2,215 | +1,233% |
| Profit (loss) for the period before taxes | 9903 | €17,231 | -€41,487 | -€58,718 | |
| Income taxes | 67/77 | €7,483 | €358 | -€7,124 | -95.2% |
| Profit (loss) for the period | 9904 | €9,749 | -€41,846 | -€51,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,749 | -€41,846 | -€51,594 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.