SamNat & cie: 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.
SamNat & cie
Largest movements
- Receivables within one year +€41,860
up €41,860 (+105%), from €39,898 to €81,758
of which Trade receivables: +€41,737
- Tangible fixed assets -€31,717
down €31,717 (-98.5%), from €32,188 to €471
of which Furniture and vehicles: -€31,273
- Cash -€10,196
down €10,196 (-37.9%), from €26,913 to €16,717
mainly Debts after one year (-€45,353) and Receivables within one year (-€41,860)
- Debts after one year -€45,353
down €45,353 (-33.2%), from €136,725 to €91,372
- Other debts +€31,508
up €31,508 (+25.3%), from €124,662 to €156,170
- Trade debts +€27,912
up €27,912 (+311%), from €8,974 to €36,886
- Current portion of long-term debt -€11,706
down €11,706 (-28.6%), from €40,983 to €29,277
- Tax, wage and social debts -€8,460
down €8,460 (-29.6%), from €28,625 to €20,165
- Depreciation -€14,773
down €14,773 (-95.1%), from €15,535 to €762
- Gross operating margin -€6,390
down €6,390 (-8.0%), from €80,302 to €73,913
- Financial charges +€2,941
up €2,941 (+38.2%), from €7,692 to €10,633
- Taxes +€2,262
up €2,262 (+13.9%), from €16,236 to €18,498
- Other operating charges +€2,231
up €2,231 (+165%), from €1,353 to €3,584
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 | €450,081 | €449,946 | -€135 | 0.0% |
| Fixed assets | 21/28 | €383,188 | €351,471 | -€31,717 | -8.3% |
| Tangible fixed assets | 22/27 | €32,188 | €471 | -€31,717 | -98.5% |
| Furniture and vehicles | 24 | €31,273 | - | -€31,273 | |
| Other tangible fixed assets | 26 | €915 | €471 | -€444 | -48.5% |
| Financial fixed assets | 28 | €351,000 | €351,000 | = | 0.0% |
| Current assets | 29/58 | €66,893 | €98,475 | +€31,582 | +47.2% |
| Amounts receivable within one year | 40/41 | €39,898 | €81,758 | +€41,860 | +105% |
| Trade receivables | 40 | €39,428 | €81,165 | +€41,737 | +106% |
| Other amounts receivable | 41 | €470 | €593 | +€123 | +26.3% |
| Cash at bank and in hand | 54/58 | €26,913 | €16,717 | -€10,196 | -37.9% |
| Deferred charges and accrued income | 490/1 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €450,081 | €449,946 | -€135 | 0.0% |
| Equity | 10/15 | €106,373 | €108,809 | +€2,436 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,600 | €64,600 | = | 0.0% |
| Distributable reserves | 133 | €64,600 | €64,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,773 | €41,209 | +€2,436 | +6.3% |
| Amounts payable | 17/49 | €343,708 | €341,137 | -€2,571 | -0.7% |
| Amounts payable after more than one year | 17 | €136,725 | €91,372 | -€45,353 | -33.2% |
| Financial debts | 170/4 | €136,725 | €91,372 | -€45,353 | -33.2% |
| Amounts payable within one year | 42/48 | €203,244 | €242,498 | +€39,254 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €40,983 | €29,277 | -€11,706 | -28.6% |
| Trade debts | 44 | €8,974 | €36,886 | +€27,912 | +311% |
| Suppliers | 440/4 | €8,974 | €36,886 | +€27,912 | +311% |
| Taxes, remuneration and social security | 45 | €28,625 | €20,165 | -€8,460 | -29.6% |
| Taxes | 450/3 | €28,625 | €20,165 | -€8,460 | -29.6% |
| Other amounts payable | 47/48 | €124,662 | €156,170 | +€31,508 | +25.3% |
| Accrued charges and deferred income | 492/3 | €3,740 | €7,268 | +€3,528 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,535 | €762 | -€14,773 | -95.1% |
| Other operating charges | 640/8 | €1,353 | €3,584 | +€2,231 | +165% |
| Gross operating margin | 9900 | €80,302 | €73,913 | -€6,390 | -8.0% |
| Operating profit (loss) | 9901 | €63,414 | €69,567 | +€6,153 | +9.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,692 | €10,633 | +€2,941 | +38.2% |
| Recurring financial charges | 65 | €7,692 | €10,633 | +€2,941 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €55,722 | €58,934 | +€3,212 | +5.8% |
| Income taxes | 67/77 | €16,236 | €18,498 | +€2,262 | +13.9% |
| Profit (loss) for the period | 9904 | €39,486 | €40,436 | +€950 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,486 | €40,436 | +€950 | +2.4% |
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 14 October 2026 via checked.be.