SAMMETRANS: 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.
SAMMETRANS
Largest movements
- Receivables within one year +€53,832
up €53,832 (+33.8%), from €159,085 to €212,916
of which Other amounts receivable: +€42,801
- Tangible fixed assets +€46,104
up €46,104 (+329.8%), from €13,981 to €60,085
of which Furniture and vehicles: +€48,762
- Cash +€17,442
up €17,442 (+27.9%), from €62,523 to €79,965
mainly Trade debts (+€80,416) and Net result for the year (+€32,126)
- Deferred charges and accrued income -€6,346
down €6,346 (-13.3%), from €47,721 to €41,375
- Trade debts +€80,416
up €80,416 (+265.5%), from €30,290 to €110,705
- Reserves +€32,126
up €32,126 (+45.7%), from €70,258 to €102,383
- Debts after one year +€21,864
new in 2025: €21,864
- Short-term financial debts -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Current portion of long-term debt +€11,295
new in 2025: €11,295
- Gross operating margin +€120,139
up €120,139 (+36.7%), from €327,734 to €447,873
- Staff costs +€93,624
up €93,624 (+35.6%), from €263,337 to €356,962
- Other operating charges +€13,077
up €13,077 (+151.6%), from €8,623 to €21,700
- Taxes +€5,162
up €5,162 (+32.0%), from €16,154 to €21,315
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 | €283,780 | €394,811 | +€111,031 | +39.1% |
| Fixed assets | 21/28 | €14,451 | €60,555 | +€46,104 | +319.0% |
| Tangible fixed assets | 22/27 | €13,981 | €60,085 | +€46,104 | +329.8% |
| Plant, machinery and equipment | 23 | €9,225 | €6,567 | -€2,658 | -28.8% |
| Furniture and vehicles | 24 | €4,756 | €53,518 | +€48,762 | +1025.3% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €269,329 | €334,256 | +€64,927 | +24.1% |
| Amounts receivable within one year | 40/41 | €159,085 | €212,916 | +€53,832 | +33.8% |
| Trade receivables | 40 | €131,890 | €142,921 | +€11,031 | +8.4% |
| Other amounts receivable | 41 | €27,195 | €69,996 | +€42,801 | +157.4% |
| Cash at bank and in hand | 54/58 | €62,523 | €79,965 | +€17,442 | +27.9% |
| Deferred charges and accrued income | 490/1 | €47,721 | €41,375 | -€6,346 | -13.3% |
| Total equity and liabilities | 10/49 | €283,780 | €394,811 | +€111,031 | +39.1% |
| Equity | 10/15 | €90,258 | €122,383 | +€32,126 | +35.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,258 | €102,383 | +€32,126 | +45.7% |
| Distributable reserves | 133 | €70,258 | €102,383 | +€32,126 | +45.7% |
| Amounts payable | 17/49 | €193,523 | €272,428 | +€78,905 | +40.8% |
| Amounts payable after more than one year | 17 | - | €21,864 | +€21,864 | |
| Financial debts | 170/4 | - | €21,864 | +€21,864 | |
| Amounts payable within one year | 42/48 | €125,649 | €193,613 | +€67,964 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,295 | +€11,295 | |
| Financial debts | 43 | €20,000 | €0 | -€20,000 | -100.0% |
| Credit institutions | 430/8 | €20,000 | €0 | -€20,000 | -100.0% |
| Trade debts | 44 | €30,290 | €110,705 | +€80,416 | +265.5% |
| Suppliers | 440/4 | €30,290 | €110,705 | +€80,416 | +265.5% |
| Taxes, remuneration and social security | 45 | €75,359 | €71,612 | -€3,747 | -5.0% |
| Taxes | 450/3 | €61,974 | €55,325 | -€6,649 | -10.7% |
| Remuneration and social security | 454/9 | €13,385 | €16,288 | +€2,902 | +21.7% |
| Accrued charges and deferred income | 492/3 | €67,874 | €56,951 | -€10,923 | -16.1% |
| Non-recurring operating income | 76A | - | €25,611 | +€25,611 | |
| Remuneration, social security and pensions | 62 | €263,337 | €356,962 | +€93,624 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,723 | €8,509 | +€3,786 | +80.2% |
| Other operating charges | 640/8 | €8,623 | €21,700 | +€13,077 | +151.6% |
| Gross operating margin | 9900 | €327,734 | €447,873 | +€120,139 | +36.7% |
| Operating profit (loss) | 9901 | €51,051 | €60,704 | +€9,653 | +18.9% |
| Financial income | 75/76B | €234 | €239 | +€5 | +2.3% |
| Recurring financial income | 75 | €234 | €239 | +€5 | +2.3% |
| Financial charges | 65/66B | €6,598 | €7,502 | +€904 | +13.7% |
| Recurring financial charges | 65 | €6,598 | €7,502 | +€904 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €44,687 | €53,441 | +€8,754 | +19.6% |
| Income taxes | 67/77 | €16,154 | €21,315 | +€5,162 | +32.0% |
| Profit (loss) for the period | 9904 | €28,533 | €32,126 | +€3,593 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,533 | €32,126 | +€3,593 | +12.6% |
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 9 October 2026 via checked.be.