SamRent: 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.
SamRent
Largest movements
- Tangible fixed assets +€928,908
up €928,908 (+81.9%), from €1.1m to €2.1m
of which Leasing and similar rights: +€982,206
- Receivables within one year +€100,204
up €100,204 (+22.7%), from €440,989 to €541,193
of which Trade receivables: +€108,821
- Cash -€96,170
down €96,170 (-62.7%), from €153,331 to €57,161
mainly Investment in fixed assets (net) (-€1.3m) and Advances received (-€102,192)
- Debts after one year +€605,157
up €605,157 (+85.8%), from €705,153 to €1.3m
- Current portion of long-term debt +€195,053
up €195,053 (+83.6%), from €233,402 to €428,454
- Other debts +€125,942
up €125,942 (+96.6%), from €130,396 to €256,339
- Advances received -€102,192
down €102,192 (-67.8%), from €150,724 to €48,532
- Reserves +€97,242
up €97,242 (+34.6%), from €281,155 to €378,397
- Gross operating margin +€148,345
up €148,345 (+18.6%), from €799,026 to €947,371
- Depreciation +€95,284
up €95,284 (+30.3%), from €314,295 to €409,578
- Staff costs +€56,245
up €56,245 (+31.4%), from €178,953 to €235,198
- Write-downs +€19,846
new in 2025: €19,846
- Financial charges +€19,089
up €19,089 (+49.0%), from €38,950 to €58,038
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 | €1,750,331 | €2,683,274 | +€932,943 | +53.3% |
| Fixed assets | 21/28 | €1,142,408 | €2,071,316 | +€928,908 | +81.3% |
| Tangible fixed assets | 22/27 | €1,134,408 | €2,063,316 | +€928,908 | +81.9% |
| Land and buildings | 22 | €31,706 | €26,571 | -€5,135 | -16.2% |
| Plant, machinery and equipment | 23 | €451,233 | €389,574 | -€61,659 | -13.7% |
| Furniture and vehicles | 24 | €23,631 | €40,692 | +€17,061 | +72.2% |
| Leasing and similar rights | 25 | €613,634 | €1,595,840 | +€982,206 | +160% |
| Other tangible fixed assets | 26 | €14,205 | €10,640 | -€3,565 | -25.1% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €607,923 | €611,957 | +€4,035 | +0.7% |
| Stocks and contracts in progress | 3 | €5,500 | €5,500 | = | 0.0% |
| Stocks | 30/36 | €5,500 | €5,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €440,989 | €541,193 | +€100,204 | +22.7% |
| Trade receivables | 40 | €296,545 | €405,366 | +€108,821 | +36.7% |
| Other amounts receivable | 41 | €144,445 | €135,828 | -€8,617 | -6.0% |
| Cash at bank and in hand | 54/58 | €153,331 | €57,161 | -€96,170 | -62.7% |
| Deferred charges and accrued income | 490/1 | €8,103 | €8,103 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,750,331 | €2,683,274 | +€932,943 | +53.3% |
| Equity | 10/15 | €299,755 | €396,997 | +€97,242 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,155 | €378,397 | +€97,242 | +34.6% |
| Distributable reserves | 133 | €281,155 | €378,397 | +€97,242 | +34.6% |
| Amounts payable | 17/49 | €1,450,576 | €2,286,277 | +€835,701 | +57.6% |
| Amounts payable after more than one year | 17 | €705,153 | €1,310,310 | +€605,157 | +85.8% |
| Financial debts | 170/4 | €705,153 | €1,310,310 | +€605,157 | +85.8% |
| Amounts payable within one year | 42/48 | €745,423 | €975,966 | +€230,543 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €233,402 | €428,454 | +€195,053 | +83.6% |
| Financial debts | 43 | €41,690 | €74,227 | +€32,537 | +78.0% |
| Credit institutions | 430/8 | €25,000 | €50,000 | +€25,000 | +100% |
| Other loans | 439 | €16,690 | €24,227 | +€7,537 | +45.2% |
| Trade debts | 44 | €157,278 | €116,853 | -€40,425 | -25.7% |
| Suppliers | 440/4 | €157,278 | €116,853 | -€40,425 | -25.7% |
| Advances received on contracts in progress | 46 | €150,724 | €48,532 | -€102,192 | -67.8% |
| Taxes, remuneration and social security | 45 | €31,932 | €51,561 | +€19,629 | +61.5% |
| Taxes | 450/3 | €8,939 | €9,861 | +€923 | +10.3% |
| Remuneration and social security | 454/9 | €22,993 | €41,699 | +€18,706 | +81.4% |
| Other amounts payable | 47/48 | €130,396 | €256,339 | +€125,942 | +96.6% |
| Remuneration, social security and pensions | 62 | €178,953 | €235,198 | +€56,245 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314,295 | €409,578 | +€95,284 | +30.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,846 | +€19,846 | |
| Other operating charges | 640/8 | €4,547 | €8,824 | +€4,277 | +94.1% |
| Gross operating margin | 9900 | €799,026 | €947,371 | +€148,345 | +18.6% |
| Operating profit (loss) | 9901 | €301,232 | €273,925 | -€27,307 | -9.1% |
| Financial income | 75/76B | €295 | €110 | -€185 | -62.8% |
| Recurring financial income | 75 | €295 | €110 | -€185 | -62.8% |
| Financial charges | 65/66B | €38,950 | €58,038 | +€19,089 | +49.0% |
| Recurring financial charges | 65 | €38,950 | €58,038 | +€19,089 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €262,577 | €215,996 | -€46,581 | -17.7% |
| Income taxes | 67/77 | €31,530 | €21,512 | -€10,018 | -31.8% |
| Profit (loss) for the period | 9904 | €231,047 | €194,484 | -€36,563 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €231,047 | €194,484 | -€36,563 | -15.8% |
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 19 October 2026 via checked.be.