SAMSON'VINS: 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'VINS
Largest movements
- Tangible fixed assets -€11,099
down €11,099 (-41.8%), from €26,537 to €15,437
of which Furniture and vehicles: -€6,386
- Stocks and contracts -€6,252
down €6,252 (-24.4%), from €25,652 to €19,401
- Receivables within one year +€2,438
up €2,438 (+55.2%), from €4,415 to €6,853
of which Other amounts receivable: +€2,883
- Other debts -€17,282
down €17,282 (-63.1%), from €27,398 to €10,117
- Profit (loss) carried forward +€15,452
up €15,452 (+97.6%), from -€15,835 to -€383
- Debts after one year -€7,443
no longer reported in 2025 (was €7,443)
- Tax, wage and social debts -€2,942
down €2,942 (-22.6%), from €13,042 to €10,100
- Current portion of long-term debt -€2,231
down €2,231 (-23.1%), from €9,675 to €7,443
- Taxes +€4,152
up €4,152 (+889.0%), from €467 to €4,619
- Financial charges -€2,420
down €2,420 (-59.0%), from €4,098 to €1,679
- Gross operating margin -€1,699
down €1,699 (-4.7%), from €36,193 to €34,494
- Write-downs -€839
no longer reported in 2025 (was €839)
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 | €76,750 | €62,192 | -€14,558 | -19.0% |
| Fixed assets | 21/28 | €26,537 | €15,437 | -€11,099 | -41.8% |
| Tangible fixed assets | 22/27 | €26,537 | €15,437 | -€11,099 | -41.8% |
| Plant, machinery and equipment | 23 | €268 | €123 | -€145 | -54.2% |
| Furniture and vehicles | 24 | €17,996 | €11,610 | -€6,386 | -35.5% |
| Other tangible fixed assets | 26 | €8,273 | €3,705 | -€4,568 | -55.2% |
| Current assets | 29/58 | €50,213 | €46,754 | -€3,459 | -6.9% |
| Stocks and contracts in progress | 3 | €25,652 | €19,401 | -€6,252 | -24.4% |
| Stocks | 30/36 | €25,652 | €19,401 | -€6,252 | -24.4% |
| Amounts receivable within one year | 40/41 | €4,415 | €6,853 | +€2,438 | +55.2% |
| Trade receivables | 40 | €4,415 | €3,970 | -€445 | -10.1% |
| Other amounts receivable | 41 | - | €2,883 | +€2,883 | |
| Cash at bank and in hand | 54/58 | €19,642 | €20,270 | +€628 | +3.2% |
| Deferred charges and accrued income | 490/1 | €503 | €230 | -€273 | -54.2% |
| Total equity and liabilities | 10/49 | €76,750 | €62,192 | -€14,558 | -19.0% |
| Equity | 10/15 | €4,625 | €20,077 | +€15,452 | +334.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,835 | -€383 | +€15,452 | +97.6% |
| Amounts payable | 17/49 | €72,124 | €42,115 | -€30,010 | -41.6% |
| Amounts payable after more than one year | 17 | €7,443 | - | -€7,443 | |
| Financial debts | 170/4 | €7,443 | - | -€7,443 | |
| Amounts payable within one year | 42/48 | €64,681 | €42,115 | -€22,566 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €9,675 | €7,443 | -€2,231 | -23.1% |
| Trade debts | 44 | €14,566 | €14,454 | -€112 | -0.8% |
| Suppliers | 440/4 | €14,566 | €14,454 | -€112 | -0.8% |
| Taxes, remuneration and social security | 45 | €13,042 | €10,100 | -€2,942 | -22.6% |
| Taxes | 450/3 | €13,042 | €10,100 | -€2,942 | -22.6% |
| Other amounts payable | 47/48 | €27,398 | €10,117 | -€17,282 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,860 | €11,664 | -€196 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €839 | - | -€839 | |
| Other operating charges | 640/8 | €1,339 | €1,103 | -€236 | -17.6% |
| Gross operating margin | 9900 | €36,193 | €34,494 | -€1,699 | -4.7% |
| Operating profit (loss) | 9901 | €22,155 | €21,727 | -€428 | -1.9% |
| Financial income | 75/76B | €1 | €22 | +€21 | +1481.7% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +1481.7% |
| Financial charges | 65/66B | €4,098 | €1,679 | -€2,420 | -59.0% |
| Recurring financial charges | 65 | €4,098 | €1,679 | -€2,420 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €18,058 | €20,071 | +€2,013 | +11.1% |
| Income taxes | 67/77 | €467 | €4,619 | +€4,152 | +889.0% |
| Profit (loss) for the period | 9904 | €17,591 | €15,452 | -€2,139 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,591 | €15,452 | -€2,139 | -12.2% |
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 6 October 2026 via checked.be.