SAMSON CONSULTING: 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.
SAMSON CONSULTING
Largest movements
- Cash +€70,575
up €70,575 (+72.1%), from €97,860 to €168,435
mainly Net result for the year (+€117,065) and Depreciation (+€44,093)
- Tangible fixed assets -€42,472
down €42,472 (-4.7%), from €912,606 to €870,134
of which Land and buildings: -€42,031
- Receivables within one year +€42,102
up €42,102 (+75.9%), from €55,436 to €97,538
of which Other amounts receivable: +€43,747
- Reserves +€117,065
up €117,065 (+16.7%), from €700,251 to €817,316
of which Distributable reserves: +€118,719
- Other debts -€28,575
down €28,575 (-73.2%), from €39,012 to €10,437
- Gross operating margin -€15,808
down €15,808 (-6.7%), from €236,509 to €220,701
- Taxes -€6,517
down €6,517 (-11.4%), from €56,940 to €50,424
- Other operating charges +€4,900
up €4,900 (+86.6%), from €5,661 to €10,561
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 | €1,069,186 | €1,140,834 | +€71,647 | +6.7% |
| Fixed assets | 21/28 | €913,792 | €871,714 | -€42,078 | -4.6% |
| Tangible fixed assets | 22/27 | €912,606 | €870,134 | -€42,472 | -4.7% |
| Land and buildings | 22 | €908,473 | €866,442 | -€42,031 | -4.6% |
| Furniture and vehicles | 24 | €4,133 | €3,692 | -€441 | -10.7% |
| Financial fixed assets | 28 | €1,186 | €1,580 | +€394 | +33.2% |
| Current assets | 29/58 | €155,394 | €269,119 | +€113,725 | +73.2% |
| Amounts receivable within one year | 40/41 | €55,436 | €97,538 | +€42,102 | +75.9% |
| Trade receivables | 40 | €55,436 | €53,791 | -€1,645 | -3.0% |
| Other amounts receivable | 41 | - | €43,747 | +€43,747 | |
| Cash at bank and in hand | 54/58 | €97,860 | €168,435 | +€70,575 | +72.1% |
| Deferred charges and accrued income | 490/1 | €2,098 | €3,146 | +€1,048 | +50.0% |
| Total equity and liabilities | 10/49 | €1,069,186 | €1,140,834 | +€71,647 | +6.7% |
| Equity | 10/15 | €955,558 | €1,072,622 | +€117,065 | +12.3% |
| Contributions | 10/11 | €255,307 | €255,307 | = | 0.0% |
| Reserves | 13 | €700,251 | €817,316 | +€117,065 | +16.7% |
| Non-distributable reserves | 130/1 | €4,261 | €4,261 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,261 | €4,261 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,369 | €34,714 | -€1,655 | -4.5% |
| Distributable reserves | 133 | €659,622 | €778,341 | +€118,719 | +18.0% |
| Provisions and deferred taxes | 16 | €20,224 | €19,672 | -€552 | -2.7% |
| Deferred taxes | 168 | €20,224 | €19,672 | -€552 | -2.7% |
| Amounts payable | 17/49 | €93,405 | €48,539 | -€44,866 | -48.0% |
| Amounts payable within one year | 42/48 | €90,405 | €48,539 | -€41,866 | -46.3% |
| Trade debts | 44 | €6,743 | €4,392 | -€2,350 | -34.9% |
| Suppliers | 440/4 | €6,743 | €4,392 | -€2,350 | -34.9% |
| Taxes, remuneration and social security | 45 | €44,650 | €33,710 | -€10,941 | -24.5% |
| Taxes | 450/3 | €44,650 | €33,710 | -€10,941 | -24.5% |
| Other amounts payable | 47/48 | €39,012 | €10,437 | -€28,575 | -73.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,677 | €44,093 | +€417 | +1.0% |
| Other operating charges | 640/8 | €5,661 | €10,561 | +€4,900 | +86.6% |
| Gross operating margin | 9900 | €236,509 | €220,701 | -€15,808 | -6.7% |
| Operating profit (loss) | 9901 | €187,171 | €166,046 | -€21,125 | -11.3% |
| Financial income | 75/76B | €20 | €1,110 | +€1,090 | +5,427% |
| Recurring financial income | 75 | €20 | €1,110 | +€1,090 | +5,427% |
| Financial charges | 65/66B | €227 | €219 | -€8 | -3.4% |
| Recurring financial charges | 65 | €227 | €219 | -€8 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €186,965 | €166,937 | -€20,028 | -10.7% |
| Transfer from deferred taxes | 780 | €552 | €552 | = | 0.0% |
| Income taxes | 67/77 | €56,940 | €50,424 | -€6,517 | -11.4% |
| Profit (loss) for the period | 9904 | €130,576 | €117,065 | -€13,511 | -10.3% |
| Transfer from tax-exempt reserves | 789 | €1,655 | €1,655 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,230 | €118,719 | -€13,511 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.