SAMSON JAN: 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.
SAMSON JAN
Largest movements
- Tangible fixed assets +€2,552
up €2,552 (+7.6%), from €33,605 to €36,157
of which Furniture and vehicles: +€11,518
- Cash -€2,115
down €2,115 (-5.4%), from €39,502 to €37,386
mainly Contributions, distributions and other (-€28,802) and Investment in fixed assets (net) (-€22,311)
- Receivables within one year -€1,638
down €1,638 (-8.4%), from €19,532 to €17,894
- Deferred charges and accrued income -€1,547
down €1,547 (-12.8%), from €12,108 to €10,561
- Other debts +€19,728
up €19,728 (+152.6%), from €12,928 to €32,656
- Debts after one year -€15,948
down €15,948 (-69.9%), from €22,828 to €6,881
- Reserves -€9,528
down €9,528 (-19.9%), from €47,903 to €38,374
- Tax, wage and social debts +€2,097
up €2,097 (+39.5%), from €5,309 to €7,406
- Gross operating margin +€8,214
up €8,214 (+19.1%), from €43,102 to €51,317
- Taxes -€2,330
down €2,330 (-22.7%), from €10,253 to €7,922
- Other operating charges +€1,549
up €1,549 (+134.4%), from €1,153 to €2,701
- Financial charges -€807
down €807 (-32.3%), from €2,502 to €1,695
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 | €106,747 | €103,998 | -€2,748 | -2.6% |
| Fixed assets | 21/28 | €35,605 | €38,157 | +€2,552 | +7.2% |
| Tangible fixed assets | 22/27 | €33,605 | €36,157 | +€2,552 | +7.6% |
| Land and buildings | 22 | €6,125 | - | -€6,125 | |
| Plant, machinery and equipment | 23 | €22,622 | €19,780 | -€2,841 | -12.6% |
| Furniture and vehicles | 24 | €4,858 | €16,376 | +€11,518 | +237.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €71,142 | €65,842 | -€5,300 | -7.5% |
| Amounts receivable within one year | 40/41 | €19,532 | €17,894 | -€1,638 | -8.4% |
| Trade receivables | 40 | €19,532 | €17,894 | -€1,638 | -8.4% |
| Cash at bank and in hand | 54/58 | €39,502 | €37,386 | -€2,115 | -5.4% |
| Deferred charges and accrued income | 490/1 | €12,108 | €10,561 | -€1,547 | -12.8% |
| Total equity and liabilities | 10/49 | €106,747 | €103,998 | -€2,748 | -2.6% |
| Equity | 10/15 | €47,903 | €38,374 | -€9,528 | -19.9% |
| Reserves | 13 | €47,903 | €38,374 | -€9,528 | -19.9% |
| Distributable reserves | 133 | €47,903 | €38,374 | -€9,528 | -19.9% |
| Amounts payable | 17/49 | €58,844 | €65,624 | +€6,780 | +11.5% |
| Amounts payable after more than one year | 17 | €22,828 | €6,881 | -€15,948 | -69.9% |
| Financial debts | 170/4 | €22,828 | €6,881 | -€15,948 | -69.9% |
| Amounts payable within one year | 42/48 | €35,849 | €58,640 | +€22,792 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €16,410 | €17,241 | +€831 | +5.1% |
| Trade debts | 44 | €1,201 | €1,337 | +€135 | +11.3% |
| Suppliers | 440/4 | €1,201 | €1,337 | +€135 | +11.3% |
| Taxes, remuneration and social security | 45 | €5,309 | €7,406 | +€2,097 | +39.5% |
| Taxes | 450/3 | €5,309 | €7,406 | +€2,097 | +39.5% |
| Other amounts payable | 47/48 | €12,928 | €32,656 | +€19,728 | +152.6% |
| Accrued charges and deferred income | 492/3 | €167 | €103 | -€64 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,715 | €19,759 | +€43 | +0.2% |
| Other operating charges | 640/8 | €1,153 | €2,701 | +€1,549 | +134.4% |
| Gross operating margin | 9900 | €43,102 | €51,317 | +€8,214 | +19.1% |
| Operating profit (loss) | 9901 | €22,234 | €28,857 | +€6,622 | +29.8% |
| Financial income | 75/76B | €530 | €35 | -€496 | -93.4% |
| Recurring financial income | 75 | €530 | €35 | -€496 | -93.4% |
| Financial charges | 65/66B | €2,502 | €1,695 | -€807 | -32.3% |
| Recurring financial charges | 65 | €2,502 | €1,695 | -€807 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €20,262 | €27,196 | +€6,934 | +34.2% |
| Income taxes | 67/77 | €10,253 | €7,922 | -€2,330 | -22.7% |
| Profit (loss) for the period | 9904 | €10,010 | €19,274 | +€9,264 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,010 | €19,274 | +€9,264 | +92.6% |
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 3 October 2026 via checked.be.