SAMOY TOM: 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.
SAMOY TOM
Largest movements
- Tangible fixed assets +€35,719
up €35,719 (+28.0%), from €127,493 to €163,213
of which Furniture and vehicles: +€33,790
- Debts after one year +€16,065
up €16,065 (+49.6%), from €32,408 to €48,472
- Reserves +€15,972
up €15,972 (+43.3%), from €36,903 to €52,874
of which Distributable reserves: +€15,972
- Current portion of long-term debt +€6,028
up €6,028 (+86.8%), from €6,945 to €12,972
- Trade debts -€2,804
down €2,804 (-61.3%), from €4,575 to €1,771
- Tax, wage and social debts +€2,531
up €2,531 (+333%), from €760 to €3,291
of which Remuneration and social security: +€2,907
- Gross operating margin +€11,225
up €11,225 (+65.6%), from €17,113 to €28,337
- Depreciation +€3,475
up €3,475 (+2,496%), from €139 to €3,614
- Taxes +€1,432
up €1,432 (+36.7%), from €3,900 to €5,332
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 | €153,208 | €191,000 | +€37,791 | +24.7% |
| Fixed assets | 21/28 | €127,493 | €163,213 | +€35,719 | +28.0% |
| Tangible fixed assets | 22/27 | €127,493 | €163,213 | +€35,719 | +28.0% |
| Land and buildings | 22 | €127,493 | €127,364 | -€129 | -0.1% |
| Plant, machinery and equipment | 23 | - | €2,059 | +€2,059 | |
| Furniture and vehicles | 24 | €0 | €33,790 | +€33,790 | |
| Current assets | 29/58 | €25,715 | €27,787 | +€2,072 | +8.1% |
| Stocks and contracts in progress | 3 | €3,231 | €3,078 | -€153 | -4.7% |
| Stocks | 30/36 | €3,231 | €3,078 | -€153 | -4.7% |
| Amounts receivable within one year | 40/41 | €4,785 | €5,233 | +€447 | +9.3% |
| Trade receivables | 40 | €3,034 | €5,111 | +€2,077 | +68.4% |
| Other amounts receivable | 41 | €1,751 | €122 | -€1,629 | -93.1% |
| Cash at bank and in hand | 54/58 | €17,699 | €18,176 | +€476 | +2.7% |
| Deferred charges and accrued income | 490/1 | - | €1,301 | +€1,301 | |
| Total equity and liabilities | 10/49 | €153,208 | €191,000 | +€37,791 | +24.7% |
| Equity | 10/15 | €108,521 | €124,493 | +€15,972 | +14.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,903 | €52,874 | +€15,972 | +43.3% |
| Tax-exempt reserves | 132 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €35,103 | €51,074 | +€15,972 | +45.5% |
| Profit (loss) carried forward | 14 | €53,027 | €53,027 | = | 0.0% |
| Amounts payable | 17/49 | €44,687 | €66,507 | +€21,820 | +48.8% |
| Amounts payable after more than one year | 17 | €32,408 | €48,472 | +€16,065 | +49.6% |
| Financial debts | 170/4 | €32,408 | €48,472 | +€16,065 | +49.6% |
| Amounts payable within one year | 42/48 | €12,280 | €18,035 | +€5,755 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €6,945 | €12,972 | +€6,028 | +86.8% |
| Trade debts | 44 | €4,575 | €1,771 | -€2,804 | -61.3% |
| Suppliers | 440/4 | €4,575 | €1,771 | -€2,804 | -61.3% |
| Taxes, remuneration and social security | 45 | €760 | €3,291 | +€2,531 | +333% |
| Taxes | 450/3 | €760 | €384 | -€376 | -49.4% |
| Remuneration and social security | 454/9 | - | €2,907 | +€2,907 | |
| Non-recurring operating income | 76A | - | €9,091 | +€9,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €3,614 | +€3,475 | +2,496% |
| Other operating charges | 640/8 | €1,639 | €1,535 | -€104 | -6.4% |
| Gross operating margin | 9900 | €17,113 | €28,337 | +€11,225 | +65.6% |
| Operating profit (loss) | 9901 | €15,334 | €23,188 | +€7,854 | +51.2% |
| Financial income | 75/76B | €227 | €260 | +€33 | +14.6% |
| Recurring financial income | 75 | €227 | €260 | +€33 | +14.6% |
| Financial charges | 65/66B | €1,911 | €2,144 | +€233 | +12.2% |
| Recurring financial charges | 65 | €1,911 | €2,144 | +€233 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €13,650 | €21,304 | +€7,654 | +56.1% |
| Income taxes | 67/77 | €3,900 | €5,332 | +€1,432 | +36.7% |
| Profit (loss) for the period | 9904 | €9,750 | €15,972 | +€6,222 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,750 | €15,972 | +€6,222 | +63.8% |
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 17 October 2026 via checked.be.