SAMSUFFIT: 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.
SAMSUFFIT
Largest movements
- Tangible fixed assets +€45,938
up €45,938 (+103.3%), from €44,491 to €90,429
of which Plant, machinery and equipment: +€40,079
- Receivables within one year +€43,312
up €43,312 (+35.7%), from €121,224 to €164,536
of which Trade receivables: +€48,875
- Cash +€20,414
up €20,414 (+6.3%), from €325,479 to €345,893
mainly Net result for the year (+€90,473) and Trade debts (+€24,515)
- Reserves +€87,973
up €87,973 (+31.5%), from €279,315 to €367,288
- Trade debts +€24,515
up €24,515 (+81.5%), from €30,090 to €54,605
- Debts after one year -€9,804
down €9,804 (-21.4%), from €45,804 to €36,000
- Other operating charges -€26,027
down €26,027 (-55.7%), from €46,733 to €20,706
- Gross operating margin +€24,343
up €24,343 (+12.6%), from €193,615 to €217,959
- Taxes +€9,552
up €9,552 (+36.7%), from €26,024 to €35,576
- Depreciation +€8,695
up €8,695 (+59.6%), from €14,577 to €23,271
- Staff costs +€7,948
up €7,948 (+22.1%), from €35,957 to €43,905
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 | €501,516 | €609,256 | +€107,740 | +21.5% |
| Fixed assets | 21/28 | €45,041 | €90,979 | +€45,938 | +102.0% |
| Tangible fixed assets | 22/27 | €44,491 | €90,429 | +€45,938 | +103.3% |
| Plant, machinery and equipment | 23 | €24,340 | €64,419 | +€40,079 | +164.7% |
| Furniture and vehicles | 24 | €15,503 | €21,047 | +€5,545 | +35.8% |
| Other tangible fixed assets | 26 | €4,648 | €4,963 | +€315 | +6.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €456,475 | €518,277 | +€61,802 | +13.5% |
| Amounts receivable within one year | 40/41 | €121,224 | €164,536 | +€43,312 | +35.7% |
| Trade receivables | 40 | €114,876 | €163,751 | +€48,875 | +42.5% |
| Other amounts receivable | 41 | €6,348 | €785 | -€5,563 | -87.6% |
| Cash at bank and in hand | 54/58 | €325,479 | €345,893 | +€20,414 | +6.3% |
| Deferred charges and accrued income | 490/1 | €9,772 | €7,848 | -€1,924 | -19.7% |
| Total equity and liabilities | 10/49 | €501,516 | €609,256 | +€107,740 | +21.5% |
| Equity | 10/15 | €289,315 | €377,288 | +€87,973 | +30.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €279,315 | €367,288 | +€87,973 | +31.5% |
| Distributable reserves | 133 | €279,315 | €367,288 | +€87,973 | +31.5% |
| Amounts payable | 17/49 | €212,201 | €231,967 | +€19,767 | +9.3% |
| Amounts payable after more than one year | 17 | €45,804 | €36,000 | -€9,804 | -21.4% |
| Financial debts | 170/4 | €45,804 | €36,000 | -€9,804 | -21.4% |
| Amounts payable within one year | 42/48 | €166,396 | €195,967 | +€29,571 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €12,887 | €9,804 | -€3,083 | -23.9% |
| Trade debts | 44 | €30,090 | €54,605 | +€24,515 | +81.5% |
| Suppliers | 440/4 | €30,090 | €54,605 | +€24,515 | +81.5% |
| Taxes, remuneration and social security | 45 | €33,513 | €39,134 | +€5,621 | +16.8% |
| Taxes | 450/3 | €28,531 | €24,160 | -€4,371 | -15.3% |
| Remuneration and social security | 454/9 | €4,982 | €14,974 | +€9,992 | +200.6% |
| Other amounts payable | 47/48 | €89,906 | €92,424 | +€2,518 | +2.8% |
| Remuneration, social security and pensions | 62 | €35,957 | €43,905 | +€7,948 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,577 | €23,271 | +€8,695 | +59.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,122 | +€1,122 | |
| Other operating charges | 640/8 | €46,733 | €20,706 | -€26,027 | -55.7% |
| Gross operating margin | 9900 | €193,615 | €217,959 | +€24,343 | +12.6% |
| Operating profit (loss) | 9901 | €96,349 | €128,955 | +€32,606 | +33.8% |
| Financial income | 75/76B | €621 | €1,104 | +€482 | +77.6% |
| Recurring financial income | 75 | €621 | €1,104 | +€482 | +77.6% |
| Financial charges | 65/66B | €4,210 | €4,010 | -€201 | -4.8% |
| Recurring financial charges | 65 | €4,210 | €4,010 | -€201 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €92,760 | €126,049 | +€33,289 | +35.9% |
| Income taxes | 67/77 | €26,024 | €35,576 | +€9,552 | +36.7% |
| Profit (loss) for the period | 9904 | €66,736 | €90,473 | +€23,737 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,736 | €90,473 | +€23,737 | +35.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.