SAMRET MEDICALE: 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.
SAMRET MEDICALE
Largest movements
- Tangible fixed assets -€27,887
down €27,887 (-62.9%), from €44,316 to €16,429
of which Land and buildings: -€34,650
- Deferred charges and accrued income +€25,640
up €25,640 (+116%), from €22,150 to €47,790
- Receivables within one year +€20,421
up €20,421 (+1,269%), from €1,610 to €22,031
- Cash -€2,739
down €2,739 (-2.2%), from €126,472 to €123,732
mainly Contributions, distributions and other (-€36,585) and Trade debts (-€31,619)
- Profit (loss) carried forward +€43,836
up €43,836, from -€18,319 to €25,518
- Trade debts -€31,619
down €31,619 (-62.9%), from €50,287 to €18,668
- Other debts +€9,371
up €9,371 (+34.4%), from €27,214 to €36,585
- Tax, wage and social debts -€8,518
down €8,518 (-17.2%), from €49,405 to €40,887
of which Taxes: -€11,518
- Accrued charges and deferred income +€2,364
new in 2025: €2,364
- Gross operating margin +€24,773
up €24,773 (+26.3%), from €94,241 to €119,014
- Financial income -€1,428
down €1,428 (-98.2%), from €1,454 to €26
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 | €194,547 | €209,982 | +€15,435 | +7.9% |
| Fixed assets | 21/28 | €44,316 | €16,429 | -€27,887 | -62.9% |
| Tangible fixed assets | 22/27 | €44,316 | €16,429 | -€27,887 | -62.9% |
| Land and buildings | 22 | €38,552 | €3,902 | -€34,650 | -89.9% |
| Plant, machinery and equipment | 23 | €4,107 | €1,044 | -€3,063 | -74.6% |
| Furniture and vehicles | 24 | €1,657 | €533 | -€1,124 | -67.8% |
| Other tangible fixed assets | 26 | - | €10,950 | +€10,950 | |
| Current assets | 29/58 | €150,231 | €193,553 | +€43,322 | +28.8% |
| Amounts receivable within one year | 40/41 | €1,610 | €22,031 | +€20,421 | +1,269% |
| Other amounts receivable | 41 | €1,610 | €22,031 | +€20,421 | +1,269% |
| Cash at bank and in hand | 54/58 | €126,472 | €123,732 | -€2,739 | -2.2% |
| Deferred charges and accrued income | 490/1 | €22,150 | €47,790 | +€25,640 | +116% |
| Total equity and liabilities | 10/49 | €194,547 | €209,982 | +€15,435 | +7.9% |
| Equity | 10/15 | €67,641 | €111,478 | +€43,836 | +64.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,360 | €67,360 | = | 0.0% |
| Distributable reserves | 133 | €67,360 | €67,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,319 | €25,518 | +€43,836 | |
| Amounts payable | 17/49 | €126,906 | €98,505 | -€28,401 | -22.4% |
| Amounts payable within one year | 42/48 | €126,906 | €96,141 | -€30,765 | -24.2% |
| Trade debts | 44 | €50,287 | €18,668 | -€31,619 | -62.9% |
| Suppliers | 440/4 | €50,287 | €18,668 | -€31,619 | -62.9% |
| Taxes, remuneration and social security | 45 | €49,405 | €40,887 | -€8,518 | -17.2% |
| Taxes | 450/3 | €49,405 | €37,887 | -€11,518 | -23.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €27,214 | €36,585 | +€9,371 | +34.4% |
| Accrued charges and deferred income | 492/3 | - | €2,364 | +€2,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,923 | €5,837 | -€87 | -1.5% |
| Other operating charges | 640/8 | €4,756 | €4,056 | -€700 | -14.7% |
| Gross operating margin | 9900 | €94,241 | €119,014 | +€24,773 | +26.3% |
| Operating profit (loss) | 9901 | €83,562 | €109,122 | +€25,560 | +30.6% |
| Financial income | 75/76B | €1,454 | €26 | -€1,428 | -98.2% |
| Recurring financial income | 75 | €1,454 | €26 | -€1,428 | -98.2% |
| Financial charges | 65/66B | €2,240 | €3,232 | +€992 | +44.3% |
| Recurring financial charges | 65 | €2,240 | €3,232 | +€992 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €82,776 | €105,916 | +€23,140 | +28.0% |
| Income taxes | 67/77 | €24,466 | €25,494 | +€1,028 | +4.2% |
| Profit (loss) for the period | 9904 | €58,310 | €80,422 | +€22,112 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,310 | €80,422 | +€22,112 | +37.9% |
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 1 November 2026 via checked.be.