Samjonsim: 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.
Samjonsim
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€35,795
down €35,795 (-12.6%), from €285,183 to €249,388
mainly Current investments (-€200,000) and Receivables within one year (-€4,783)
- Receivables within one year +€4,783
up €4,783 (+9761.1%), from €49 to €4,832
- Reserves +€128,976
up €128,976 (+101.0%), from €127,675 to €256,651
- Tax, wage and social debts +€42,452
up €42,452 (+46.5%), from €91,315 to €133,767
- Financial income +€2,007
up €2,007 (+51451.0%), from €4 to €2,010
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 | €290,413 | €458,317 | +€167,904 | +57.8% |
| Current assets | 29/58 | €290,413 | €458,317 | +€167,904 | +57.8% |
| Amounts receivable within one year | 40/41 | €49 | €4,832 | +€4,783 | +9761.1% |
| Trade receivables | 40 | €49 | €4,832 | +€4,783 | +9761.1% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €285,183 | €249,388 | -€35,795 | -12.6% |
| Deferred charges and accrued income | 490/1 | €5,181 | €4,097 | -€1,084 | -20.9% |
| Total equity and liabilities | 10/49 | €290,413 | €458,317 | +€167,904 | +57.8% |
| Equity | 10/15 | €182,829 | €310,972 | +€128,143 | +70.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €127,675 | €256,651 | +€128,976 | +101.0% |
| Distributable reserves | 133 | €127,675 | €256,651 | +€128,976 | +101.0% |
| Profit (loss) carried forward | 14 | €53,154 | €52,321 | -€833 | -1.6% |
| Amounts payable | 17/49 | €107,584 | €147,346 | +€39,761 | +37.0% |
| Amounts payable within one year | 42/48 | €107,584 | €147,346 | +€39,761 | +37.0% |
| Financial debts | 43 | €558 | - | -€558 | |
| Credit institutions | 430/8 | €558 | - | -€558 | |
| Trade debts | 44 | €6,475 | €5,863 | -€611 | -9.4% |
| Suppliers | 440/4 | €6,475 | €5,863 | -€611 | -9.4% |
| Taxes, remuneration and social security | 45 | €91,315 | €133,767 | +€42,452 | +46.5% |
| Taxes | 450/3 | €91,315 | €133,767 | +€42,452 | +46.5% |
| Other amounts payable | 47/48 | €9,237 | €7,715 | -€1,522 | -16.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €44 | - | -€44 | |
| Gross operating margin | 9900 | €184,217 | €184,419 | +€202 | +0.1% |
| Operating profit (loss) | 9901 | €183,786 | €184,019 | +€233 | +0.1% |
| Financial income | 75/76B | €4 | €2,010 | +€2,007 | +51451.0% |
| Recurring financial income | 75 | €4 | €2,010 | +€2,007 | +51451.0% |
| Financial charges | 65/66B | €2,135 | €1,665 | -€470 | -22.0% |
| Recurring financial charges | 65 | €2,135 | €1,665 | -€470 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €181,655 | €184,365 | +€2,710 | +1.5% |
| Income taxes | 67/77 | €53,980 | €55,389 | +€1,409 | +2.6% |
| Profit (loss) for the period | 9904 | €127,675 | €128,976 | +€1,301 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €127,675 | €128,976 | +€1,301 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.