SAMOY: 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.
SAMOY
Largest movements
- Tangible fixed assets -€63,859
down €63,859 (-16.2%), from €394,462 to €330,603
of which Plant, machinery and equipment: -€60,125
- Receivables within one year +€46,320
up €46,320 (+17.9%), from €258,366 to €304,686
of which Trade receivables: +€50,587
- Stocks and contracts +€26,539
up €26,539 (+8.6%), from €307,053 to €333,591
- Short-term financial debts -€330,000
down €330,000 (-68.8%), from €480,000 to €150,000
- Debts after one year +€277,725
up €277,725 (+76.6%), from €362,745 to €640,470
- Trade debts +€23,771
up €23,771 (+18.8%), from €126,523 to €150,294
- Reserves +€20,847
up €20,847 (+3.1%), from €669,412 to €690,259
of which Distributable reserves: +€21,263
- Gross operating margin +€55,698
up €55,698 (+9.7%), from €575,243 to €630,940
- Depreciation +€22,105
up €22,105 (+21.6%), from €102,559 to €124,664
- Staff costs +€21,033
up €21,033 (+5.4%), from €386,633 to €407,665
- Taxes +€9,177
up €9,177 (+98.0%), from €9,366 to €18,543
- Financial charges -€8,767
down €8,767 (-15.8%), from €55,603 to €46,836
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 | €1,920,382 | €1,929,765 | +€9,383 | +0.5% |
| Fixed assets | 21/28 | €1,308,294 | €1,244,435 | -€63,859 | -4.9% |
| Tangible fixed assets | 22/27 | €394,462 | €330,603 | -€63,859 | -16.2% |
| Land and buildings | 22 | €104,312 | €88,481 | -€15,831 | -15.2% |
| Plant, machinery and equipment | 23 | €94,342 | €34,216 | -€60,125 | -63.7% |
| Furniture and vehicles | 24 | €91,933 | €79,053 | -€12,880 | -14.0% |
| Other tangible fixed assets | 26 | €103,875 | €128,852 | +€24,977 | +24.0% |
| Financial fixed assets | 28 | €913,832 | €913,832 | = | 0.0% |
| Current assets | 29/58 | €612,088 | €685,331 | +€73,242 | +12.0% |
| Stocks and contracts in progress | 3 | €307,053 | €333,591 | +€26,539 | +8.6% |
| Stocks | 30/36 | €307,053 | €333,591 | +€26,539 | +8.6% |
| Amounts receivable within one year | 40/41 | €258,366 | €304,686 | +€46,320 | +17.9% |
| Trade receivables | 40 | €254,100 | €304,686 | +€50,587 | +19.9% |
| Other amounts receivable | 41 | €4,266 | - | -€4,266 | |
| Current investments | 50/53 | €28,658 | €18,922 | -€9,736 | -34.0% |
| Cash at bank and in hand | 54/58 | €9,443 | €17,901 | +€8,458 | +89.6% |
| Deferred charges and accrued income | 490/1 | €8,568 | €10,229 | +€1,661 | +19.4% |
| Total equity and liabilities | 10/49 | €1,920,382 | €1,929,765 | +€9,383 | +0.5% |
| Equity | 10/15 | €731,412 | €752,259 | +€20,847 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €669,412 | €690,259 | +€20,847 | +3.1% |
| Tax-exempt reserves | 132 | €1,637 | €1,220 | -€417 | -25.5% |
| Distributable reserves | 133 | €667,776 | €689,039 | +€21,263 | +3.2% |
| Provisions and deferred taxes | 16 | €104 | - | -€104 | |
| Deferred taxes | 168 | €104 | - | -€104 | |
| Amounts payable | 17/49 | €1,188,866 | €1,177,506 | -€11,359 | -1.0% |
| Amounts payable after more than one year | 17 | €362,745 | €640,470 | +€277,725 | +76.6% |
| Financial debts | 170/4 | €362,745 | €640,470 | +€277,725 | +76.6% |
| Amounts payable within one year | 42/48 | €826,120 | €537,036 | -€289,084 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €89,530 | €99,648 | +€10,118 | +11.3% |
| Financial debts | 43 | €480,000 | €150,000 | -€330,000 | -68.8% |
| Credit institutions | 430/8 | €480,000 | €150,000 | -€330,000 | -68.8% |
| Trade debts | 44 | €126,523 | €150,294 | +€23,771 | +18.8% |
| Suppliers | 440/4 | €126,523 | €150,294 | +€23,771 | +18.8% |
| Taxes, remuneration and social security | 45 | €89,216 | €99,845 | +€10,629 | +11.9% |
| Taxes | 450/3 | €42,550 | €51,190 | +€8,640 | +20.3% |
| Remuneration and social security | 454/9 | €46,666 | €48,654 | +€1,989 | +4.3% |
| Other amounts payable | 47/48 | €40,853 | €37,250 | -€3,602 | -8.8% |
| Non-recurring operating income | 76A | €11,835 | - | -€11,835 | |
| Remuneration, social security and pensions | 62 | €386,633 | €407,665 | +€21,033 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,559 | €124,664 | +€22,105 | +21.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €939 | - | -€939 | |
| Other operating charges | 640/8 | €12,071 | €13,086 | +€1,015 | +8.4% |
| Non-recurring operating charges | 66A | €758 | - | -€758 | |
| Gross operating margin | 9900 | €575,243 | €630,940 | +€55,698 | +9.7% |
| Operating profit (loss) | 9901 | €72,282 | €85,524 | +€13,243 | +18.3% |
| Financial income | 75/76B | €6,897 | €597 | -€6,300 | -91.3% |
| Recurring financial income | 75 | €6,897 | €597 | -€6,300 | -91.3% |
| Financial charges | 65/66B | €55,603 | €46,836 | -€8,767 | -15.8% |
| Recurring financial charges | 65 | €55,603 | €46,836 | -€8,767 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €23,575 | €39,285 | +€15,710 | +66.6% |
| Transfer from deferred taxes | 780 | €156 | €104 | -€52 | -33.3% |
| Income taxes | 67/77 | €9,366 | €18,543 | +€9,177 | +98.0% |
| Profit (loss) for the period | 9904 | €14,366 | €20,847 | +€6,481 | +45.1% |
| Transfer from tax-exempt reserves | 789 | €625 | €417 | -€208 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,991 | €21,263 | +€6,272 | +41.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.