SAMONI SERVICES: 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.
SAMONI SERVICES
Largest movements
- Receivables within one year -€52,962
down €52,962 (-35.3%), from €149,826 to €96,864
of which Trade receivables: -€57,554
- Cash -€26,081
down €26,081 (-48.4%), from €53,916 to €27,835
mainly Tax, wage and social debts (-€61,502) and Net result for the year (-€40,749)
- Stocks and contracts +€4,186
up €4,186 (+55.7%), from €7,509 to €11,695
- Tax, wage and social debts -€61,502
down €61,502 (-78.2%), from €78,687 to €17,185
- Trade debts +€42,856
up €42,856 (+93.0%), from €46,079 to €88,935
- Profit (loss) carried forward -€40,749
new in 2025: -€40,749
- Current portion of long-term debt -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Gross operating margin -€156,194
down €156,194, from €131,101 to -€25,093
- Taxes -€35,077
down €35,077 (-98.6%), from €35,587 to €510
- Depreciation +€1,688
up €1,688 (+25.6%), from €6,586 to €8,274
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 | €348,961 | €276,829 | -€72,132 | -20.7% |
| Fixed assets | 21/28 | €136,860 | €138,848 | +€1,988 | +1.5% |
| Tangible fixed assets | 22/27 | €39,243 | €41,231 | +€1,988 | +5.1% |
| Plant, machinery and equipment | 23 | €724 | €2,256 | +€1,532 | +212% |
| Furniture and vehicles | 24 | €3,606 | €4,849 | +€1,243 | +34.5% |
| Other tangible fixed assets | 26 | €34,913 | €34,125 | -€788 | -2.3% |
| Financial fixed assets | 28 | €97,617 | €97,617 | = | 0.0% |
| Current assets | 29/58 | €212,101 | €137,981 | -€74,120 | -34.9% |
| Stocks and contracts in progress | 3 | €7,509 | €11,695 | +€4,186 | +55.7% |
| Stocks | 30/36 | €7,509 | €11,695 | +€4,186 | +55.7% |
| Amounts receivable within one year | 40/41 | €149,826 | €96,864 | -€52,962 | -35.3% |
| Trade receivables | 40 | €149,760 | €92,206 | -€57,554 | -38.4% |
| Other amounts receivable | 41 | €66 | €4,658 | +€4,592 | +6,957% |
| Cash at bank and in hand | 54/58 | €53,916 | €27,835 | -€26,081 | -48.4% |
| Deferred charges and accrued income | 490/1 | €850 | €1,588 | +€738 | +86.8% |
| Total equity and liabilities | 10/49 | €348,961 | €276,829 | -€72,132 | -20.7% |
| Equity | 10/15 | €206,457 | €165,708 | -€40,749 | -19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €186,457 | €186,457 | +€0 | 0.0% |
| Distributable reserves | 133 | €186,457 | €186,457 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€40,749 | -€40,749 | |
| Amounts payable | 17/49 | €142,504 | €111,121 | -€31,383 | -22.0% |
| Amounts payable within one year | 42/48 | €142,194 | €111,121 | -€31,073 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Trade debts | 44 | €46,079 | €88,935 | +€42,856 | +93.0% |
| Suppliers | 440/4 | €46,079 | €88,935 | +€42,856 | +93.0% |
| Taxes, remuneration and social security | 45 | €78,687 | €17,185 | -€61,502 | -78.2% |
| Taxes | 450/3 | €78,687 | €17,185 | -€61,502 | -78.2% |
| Other amounts payable | 47/48 | €2,428 | €0 | -€2,428 | -100% |
| Accrued charges and deferred income | 492/3 | €310 | €0 | -€310 | -100% |
| Non-recurring operating income | 76A | - | €2,871 | +€2,871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,586 | €8,274 | +€1,688 | +25.6% |
| Other operating charges | 640/8 | €1,132 | €1,968 | +€836 | +73.8% |
| Non-recurring operating charges | 66A | €222 | €0 | -€222 | -100% |
| Gross operating margin | 9900 | €131,101 | -€25,093 | -€156,194 | |
| Operating profit (loss) | 9901 | €123,161 | -€35,334 | -€158,495 | |
| Financial income | 75/76B | €84 | €225 | +€141 | +168% |
| Recurring financial income | 75 | €84 | €225 | +€141 | +168% |
| Financial charges | 65/66B | €4,333 | €5,129 | +€796 | +18.4% |
| Recurring financial charges | 65 | €4,333 | €5,129 | +€796 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €118,912 | -€40,238 | -€159,150 | |
| Income taxes | 67/77 | €35,587 | €510 | -€35,077 | -98.6% |
| Profit (loss) for the period | 9904 | €83,325 | -€40,749 | -€124,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,325 | -€40,749 | -€124,074 |
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 19 October 2026 via checked.be.