SAMMAR: 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.
SAMMAR
Largest movements
- Cash -€23,363
down €23,363 (-33.4%), from €69,968 to €46,605
mainly Other debts (-€27,497) and Trade debts (-€11,426)
- Tangible fixed assets -€7,833
down €7,833 (-19.7%), from €39,864 to €32,031
of which Plant, machinery and equipment: -€8,687
- Receivables within one year -€2,276
down €2,276 (-39.4%), from €5,780 to €3,504
of which Other amounts receivable: -€3,352
- Other debts -€27,497
down €27,497 (-89.4%), from €30,743 to €3,246
- Profit (loss) carried forward +€14,823
up €14,823 (+84.1%), from -€17,629 to -€2,806
- Trade debts -€11,426
down €11,426 (-29.8%), from €38,354 to €26,928
- Debts after one year -€11,220
down €11,220 (-45.2%), from €24,847 to €13,627
- Current portion of long-term debt +€3,846
up €3,846 (+52.2%), from €7,373 to €11,219
- Gross operating margin +€33,496
up €33,496, from -€5,567 to €27,928
- Depreciation +€994
up €994 (+12.1%), from €8,235 to €9,229
- Financial charges -€366
down €366 (-17.3%), from €2,116 to €1,750
- Financial income +€286
up €286 (+476.9%), from €60 to €346
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 | €124,725 | €91,141 | -€33,585 | -26.9% |
| Fixed assets | 21/28 | €45,144 | €37,311 | -€7,833 | -17.4% |
| Tangible fixed assets | 22/27 | €39,864 | €32,031 | -€7,833 | -19.7% |
| Land and buildings | 22 | €268 | - | -€268 | |
| Plant, machinery and equipment | 23 | €39,596 | €30,909 | -€8,687 | -21.9% |
| Furniture and vehicles | 24 | - | €1,122 | +€1,122 | |
| Financial fixed assets | 28 | €5,280 | €5,280 | = | 0.0% |
| Current assets | 29/58 | €79,581 | €53,830 | -€25,751 | -32.4% |
| Stocks and contracts in progress | 3 | €3,325 | €3,720 | +€395 | +11.9% |
| Stocks | 30/36 | €3,325 | €3,720 | +€395 | +11.9% |
| Amounts receivable within one year | 40/41 | €5,780 | €3,504 | -€2,276 | -39.4% |
| Trade receivables | 40 | €668 | €1,744 | +€1,076 | +161.2% |
| Other amounts receivable | 41 | €5,113 | €1,761 | -€3,352 | -65.6% |
| Cash at bank and in hand | 54/58 | €69,968 | €46,605 | -€23,363 | -33.4% |
| Deferred charges and accrued income | 490/1 | €508 | - | -€508 | |
| Total equity and liabilities | 10/49 | €124,725 | €91,141 | -€33,585 | -26.9% |
| Equity | 10/15 | €18,185 | €33,008 | +€14,823 | +81.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €28,314 | €28,314 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €22,563 | €22,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,629 | -€2,806 | +€14,823 | +84.1% |
| Amounts payable | 17/49 | €106,540 | €58,133 | -€48,407 | -45.4% |
| Amounts payable after more than one year | 17 | €24,847 | €13,627 | -€11,220 | -45.2% |
| Financial debts | 170/4 | €24,847 | €13,627 | -€11,220 | -45.2% |
| Amounts payable within one year | 42/48 | €79,244 | €41,986 | -€37,257 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €7,373 | €11,219 | +€3,846 | +52.2% |
| Trade debts | 44 | €38,354 | €26,928 | -€11,426 | -29.8% |
| Suppliers | 440/4 | €38,354 | €26,928 | -€11,426 | -29.8% |
| Advances received on contracts in progress | 46 | €207 | - | -€207 | |
| Taxes, remuneration and social security | 45 | €2,566 | €593 | -€1,974 | -76.9% |
| Taxes | 450/3 | €2,566 | €593 | -€1,974 | -76.9% |
| Other amounts payable | 47/48 | €30,743 | €3,246 | -€27,497 | -89.4% |
| Accrued charges and deferred income | 492/3 | €2,450 | €2,520 | +€70 | +2.9% |
| Remuneration, social security and pensions | 62 | €328 | €389 | +€62 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,235 | €9,229 | +€994 | +12.1% |
| Other operating charges | 640/8 | €1,862 | €1,950 | +€88 | +4.7% |
| Gross operating margin | 9900 | -€5,567 | €27,928 | +€33,496 | |
| Operating profit (loss) | 9901 | -€15,993 | €16,360 | +€32,352 | |
| Financial income | 75/76B | €60 | €346 | +€286 | +476.9% |
| Recurring financial income | 75 | €60 | €346 | +€286 | +476.9% |
| Financial charges | 65/66B | €2,116 | €1,750 | -€366 | -17.3% |
| Recurring financial charges | 65 | €2,116 | €1,750 | -€366 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,049 | €14,956 | +€33,005 | |
| Income taxes | 67/77 | €104 | €134 | +€30 | +28.8% |
| Profit (loss) for the period | 9904 | -€18,152 | €14,823 | +€32,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,152 | €14,823 | +€32,975 |
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 12 October 2026 via checked.be.