SAMSON: 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.
What changed
SAMSON
NACE 46.649, Wholesale of other machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€145,470
2024 · €208,858-€63,388
Equity
€8.0m
2024 · €9.8m-€1.9m
Cash
€1.1m
2024 · €2.2m-€1.2m
Balance sheet total
€9.6m
2024 · €10.9m-€1.3m
Largest movements
Assets
- Cash -€1.2m
down €1.2m (-51.5%), from €2.2m to €1.1m
mainly Contributions, distributions and other (-€2.0m) and Receivables within one year (-€247,374)
- Stocks and contracts -€408,383
down €408,383 (-26.0%), from €1.6m to €1.2m
- Receivables within one year +€247,374
up €247,374 (+8.1%), from €3.0m to €3.3m
of which Trade receivables: +€229,543
Equity and liabilities
- Profit (loss) carried forward -€1.8m
down €1.8m (-66.5%), from €2.8m to €933,150
- Trade debts +€459,321
up €459,321 (+89.6%), from €512,907 to €972,228
Income statement
- Turnover -€938,057
down €938,057 (-6.9%), from €13.6m to €12.6m
- Write-downs -€276,080
down €276,080 (-92.4%), from €298,780 to €22,700
- Goods and materials -€229,142
down €229,142 (-2.3%), from €10.0m to €9.7m
of which Change in stocks: decrease (increase): -€651,527
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.
Result 2024
€208,858
Turnover
-€938,057
Other operating income
+€109,398
Goods and materials
+€229,142
Services and other goods
+€75,122
Staff costs
+€90,919
Depreciation
+€120,149
Write-downs
+€276,080
Other operating charges
+€1,344
Financial income
-€432
Financial charges
-€3,701
Taxes
-€23,352
Result 2025
€145,470
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.
From operations
+€937,808
Investment
-€91,834
Financing
-€2.0m
Cash 2024
€2.2m
From operations (derived)
+€937,808
Net result for the year
+€145,470
Depreciation
+€116,830
Stocks and contracts
+€408,383
Receivables within one year
-€247,374
Deferred charges and accrued income
-€16,885
Smaller working-capital items
-€6,076
Trade debts
+€459,321
Tax, wage and social debts
+€95,464
Other debts
-€25,000
Accrued charges and deferred income
+€7,675
Investment (derived)
-€91,834
Investment in fixed assets (net)
-€91,723
Current investments
-€111
Financing
-€2.0m
Contributions, distributions and other
-€2.0m
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,932,206 | €9,609,062 | -€1.3m | -12.1% |
| Fixed assets | 21/28 | €3,134,577 | €3,109,470 | -€25,107 | -0.8% |
| Intangible fixed assets | 21 | €12,512 | - | -€12,512 | |
| Tangible fixed assets | 22/27 | €3,122,065 | €3,109,470 | -€12,595 | -0.4% |
| Land and buildings | 22 | €3,100,017 | €3,083,029 | -€16,988 | -0.5% |
| Plant, machinery and equipment | 23 | €21,911 | €18,273 | -€3,638 | -16.6% |
| Furniture and vehicles | 24 | €137 | €8,168 | +€8,031 | +5862.0% |
| Current assets | 29/58 | €7,797,629 | €6,499,592 | -€1.3m | -16.6% |
| Stocks and contracts in progress | 3 | €1,568,368 | €1,159,985 | -€408,383 | -26.0% |
| Stocks | 30/36 | €1,568,368 | €1,159,985 | -€408,383 | -26.0% |
| Goods purchased for resale | 34 | €1,568,368 | €1,159,985 | -€408,383 | -26.0% |
| Amounts receivable within one year | 40/41 | €3,047,607 | €3,294,981 | +€247,374 | +8.1% |
| Trade receivables | 40 | €2,768,503 | €2,998,046 | +€229,543 | +8.3% |
| Other amounts receivable | 41 | €279,104 | €296,935 | +€17,831 | +6.4% |
| Current investments | 50/53 | €928,000 | €928,111 | +€111 | 0.0% |
| Other investments | 51/53 | €928,000 | €928,111 | +€111 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,239,354 | €1,085,330 | -€1.2m | -51.5% |
| Deferred charges and accrued income | 490/1 | €14,300 | €31,185 | +€16,885 | +118.1% |
| Total equity and liabilities | 10/49 | €10,932,206 | €9,609,062 | -€1.3m | -12.1% |
| Equity | 10/15 | €9,821,153 | €7,966,625 | -€1.9m | -18.9% |
| Contributions | 10/11 | €3,141,525 | €3,141,525 | = | 0.0% |
| Capital | 10 | €3,141,525 | €3,141,525 | = | 0.0% |
| Issued capital | 100 | €3,141,525 | €3,141,525 | = | 0.0% |
| Reserves | 13 | €3,898,142 | €3,891,950 | -€6,192 | -0.2% |
| Non-distributable reserves | 130/1 | €956,474 | €956,474 | = | 0.0% |
| Legal reserve | 130 | €950,897 | €950,897 | = | 0.0% |
| Other | 1319 | €5,577 | €5,577 | = | 0.0% |
| Tax-exempt reserves | 132 | €179,303 | €173,111 | -€6,192 | -3.5% |
| Distributable reserves | 133 | €2,762,365 | €2,762,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,781,486 | €933,150 | -€1.8m | -66.5% |
| Provisions and deferred taxes | 16 | €59,346 | €57,282 | -€2,064 | -3.5% |
| Deferred taxes | 168 | €59,346 | €57,282 | -€2,064 | -3.5% |
| Amounts payable | 17/49 | €1,051,707 | €1,585,155 | +€533,448 | +50.7% |
| Amounts payable within one year | 42/48 | €1,044,207 | €1,569,980 | +€525,773 | +50.4% |
| Trade debts | 44 | €512,907 | €972,228 | +€459,321 | +89.6% |
| Suppliers | 440/4 | €512,907 | €972,228 | +€459,321 | +89.6% |
| Advances received on contracts in progress | 46 | €4,012 | - | -€4,012 | |
| Taxes, remuneration and social security | 45 | €482,288 | €577,752 | +€95,464 | +19.8% |
| Taxes | 450/3 | €198,400 | €289,339 | +€90,939 | +45.8% |
| Remuneration and social security | 454/9 | €283,888 | €288,413 | +€4,525 | +1.6% |
| Other amounts payable | 47/48 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Accrued charges and deferred income | 492/3 | €7,500 | €15,175 | +€7,675 | +102.3% |
| Operating income | 70/76A | €13,589,189 | €12,760,530 | -€828,659 | -6.1% |
| Turnover | 70 | €13,567,623 | €12,629,566 | -€938,057 | -6.9% |
| Other operating income | 74 | €21,566 | €130,964 | +€109,398 | +507.3% |
| Operating charges | 60/66A | €13,291,050 | €12,498,294 | -€792,756 | -6.0% |
| Goods for resale, raw materials and consumables | 60 | €9,952,693 | €9,723,551 | -€229,142 | -2.3% |
| Purchases | 600/8 | €8,915,483 | €9,337,868 | +€422,385 | +4.7% |
| Change in stocks: decrease (increase) | 609 | €1,037,210 | €385,683 | -€651,527 | -62.8% |
| Services and other goods | 61 | €855,822 | €780,700 | -€75,122 | -8.8% |
| Remuneration, social security and pensions | 62 | €1,924,618 | €1,833,699 | -€90,919 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,979 | €116,830 | -€120,149 | -50.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €298,780 | €22,700 | -€276,080 | -92.4% |
| Other operating charges | 640/8 | €22,158 | €20,814 | -€1,344 | -6.1% |
| Operating profit (loss) | 9901 | €298,139 | €262,236 | -€35,903 | -12.0% |
| Financial income | 75/76B | €590 | €158 | -€432 | -73.2% |
| Recurring financial income | 75 | €590 | €158 | -€432 | -73.2% |
| Other financial income | 752/9 | €590 | €158 | -€432 | -73.2% |
| Financial charges | 65/66B | €12,174 | €15,875 | +€3,701 | +30.4% |
| Recurring financial charges | 65 | €12,174 | €15,875 | +€3,701 | +30.4% |
| Debt charges | 650 | €7,669 | €10,518 | +€2,849 | +37.1% |
| Other financial charges | 652/9 | €4,505 | €5,357 | +€852 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €286,555 | €246,519 | -€40,036 | -14.0% |
| Transfer from deferred taxes | 780 | €2,064 | €2,064 | = | 0.0% |
| Income taxes | 67/77 | €79,761 | €103,113 | +€23,352 | +29.3% |
| Taxes | 670/3 | €79,761 | €103,113 | +€23,352 | +29.3% |
| Profit (loss) for the period | 9904 | €208,858 | €145,470 | -€63,388 | -30.3% |
| Transfer from tax-exempt reserves | 789 | €6,193 | €6,192 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €215,051 | €151,662 | -€63,389 | -29.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.