Samre: 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.
Samre
Largest movements
- Tangible fixed assets +€85,535
up €85,535 (+357.2%), from €23,946 to €109,482
of which Other tangible fixed assets: +€88,329
- Cash -€18,393
down €18,393 (-59.8%), from €30,750 to €12,357
mainly Investment in fixed assets (net) (-€95,862) and Tax, wage and social debts (-€973)
- Receivables within one year -€12,882
down €12,882 (-81.1%), from €15,879 to €2,996
of which Trade receivables: -€15,349
- Deferred charges and accrued income -€4,083
no longer reported in 2025 (was €4,083)
- Other debts +€43,150
up €43,150 (+116.5%), from €37,048 to €80,198
- Reserves +€4,682
up €4,682 (+48.9%), from €9,575 to €14,257
of which Distributable reserves: +€4,682
- Trade debts +€3,317
up €3,317 (+39.2%), from €8,463 to €11,780
- Gross operating margin -€25,244
down €25,244 (-61.7%), from €40,917 to €15,673
- Staff costs -€24,823
no longer reported in 2025 (was €24,823)
- Depreciation +€3,040
up €3,040 (+41.7%), from €7,288 to €10,327
- Financial charges -€836
down €836 (-75.2%), from €1,112 to €276
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 | €74,658 | €124,835 | +€50,177 | +67.2% |
| Fixed assets | 21/28 | €23,946 | €109,482 | +€85,535 | +357.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €23,946 | €109,482 | +€85,535 | +357.2% |
| Plant, machinery and equipment | 23 | €10,699 | €7,905 | -€2,794 | -26.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €13,247 | €101,577 | +€88,329 | +666.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €50,711 | €15,354 | -€35,358 | -69.7% |
| Amounts receivable within one year | 40/41 | €15,879 | €2,996 | -€12,882 | -81.1% |
| Trade receivables | 40 | €15,349 | - | -€15,349 | |
| Other amounts receivable | 41 | €530 | €2,996 | +€2,466 | +465.6% |
| Cash at bank and in hand | 54/58 | €30,750 | €12,357 | -€18,393 | -59.8% |
| Deferred charges and accrued income | 490/1 | €4,083 | - | -€4,083 | |
| Total equity and liabilities | 10/49 | €74,658 | €124,835 | +€50,177 | +67.2% |
| Equity | 10/15 | €28,175 | €32,857 | +€4,682 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,575 | €14,257 | +€4,682 | +48.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,575 | €14,257 | +€4,682 | +48.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,483 | €91,978 | +€45,495 | +97.9% |
| Amounts payable within one year | 42/48 | €46,483 | €91,978 | +€45,495 | +97.9% |
| Trade debts | 44 | €8,463 | €11,780 | +€3,317 | +39.2% |
| Suppliers | 440/4 | €8,463 | €11,780 | +€3,317 | +39.2% |
| Taxes, remuneration and social security | 45 | €973 | - | -€973 | |
| Remuneration and social security | 454/9 | €973 | - | -€973 | |
| Other amounts payable | 47/48 | €37,048 | €80,198 | +€43,150 | +116.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €400 | - | -€400 | |
| Remuneration, social security and pensions | 62 | €24,823 | - | -€24,823 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,288 | €10,327 | +€3,040 | +41.7% |
| Other operating charges | 640/8 | €534 | €387 | -€146 | -27.4% |
| Gross operating margin | 9900 | €40,917 | €15,673 | -€25,244 | -61.7% |
| Operating profit (loss) | 9901 | €8,273 | €4,959 | -€3,314 | -40.1% |
| Financial income | 75/76B | €140 | - | -€140 | |
| Recurring financial income | 75 | €140 | - | -€140 | |
| Financial charges | 65/66B | €1,112 | €276 | -€836 | -75.2% |
| Recurring financial charges | 65 | €1,112 | €276 | -€836 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €7,300 | €4,682 | -€2,618 | -35.9% |
| Profit (loss) for the period | 9904 | €7,300 | €4,682 | -€2,618 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,300 | €4,682 | -€2,618 | -35.9% |
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 8 October 2026 via checked.be.