SAMSUN: 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.
SAMSUN
Largest movements
- Tangible fixed assets +€316,430
up €316,430 (+115%), from €276,013 to €592,443
of which Land and buildings: +€324,895
- Cash +€73,640
up €73,640 (+46.7%), from €157,634 to €231,274
mainly Debts after one year (+€227,000) and Net result for the year (+€123,771)
- Receivables within one year -€45,697
down €45,697 (-54.9%), from €83,302 to €37,606
of which Trade receivables: -€53,855
- Deferred charges and accrued income -€18,602
down €18,602 (-94.5%), from €19,683 to €1,081
- Receivables after one year +€17,915
up €17,915 (+9.0%), from €199,278 to €217,193
- Debts after one year +€227,000
up €227,000 (+254%), from €89,333 to €316,333
- Profit (loss) carried forward +€123,771
up €123,771 (+28.4%), from €435,414 to €559,185
- Current portion of long-term debt +€27,000
up €27,000 (+169%), from €16,000 to €43,000
- Short-term financial debts -€11,612
down €11,612 (-100%), from €11,612 to €0
- Turnover +€79,535
up €79,535 (+6.1%), from €1.3m to €1.4m
- Gross operating margin +€69,497
up €69,497 (+7.4%), from €934,351 to €1.0m
- Staff costs +€51,626
up €51,626 (+7.3%), from €711,647 to €763,274
- Purchases and services -€24,808
down €24,808 (-6.1%), from €406,271 to €381,463
- Financial charges +€15,081
up €15,081 (+44.4%), from €34,001 to €49,081
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 | €783,658 | €1,133,104 | +€349,446 | +44.6% |
| Fixed assets | 21/28 | €323,760 | €645,950 | +€322,190 | +99.5% |
| Tangible fixed assets | 22/27 | €276,013 | €592,443 | +€316,430 | +115% |
| Land and buildings | 22 | €233,940 | €558,835 | +€324,895 | +139% |
| Plant, machinery and equipment | 23 | €16,830 | €15,566 | -€1,264 | -7.5% |
| Furniture and vehicles | 24 | €25,243 | €18,043 | -€7,201 | -28.5% |
| Financial fixed assets | 28 | €47,747 | €53,507 | +€5,760 | +12.1% |
| Current assets | 29/58 | €459,898 | €487,154 | +€27,256 | +5.9% |
| Amounts receivable after more than one year | 29 | €199,278 | €217,193 | +€17,915 | +9.0% |
| Other amounts receivable | 291 | €199,278 | €217,193 | +€17,915 | +9.0% |
| Amounts receivable within one year | 40/41 | €83,302 | €37,606 | -€45,697 | -54.9% |
| Trade receivables | 40 | €82,766 | €28,911 | -€53,855 | -65.1% |
| Other amounts receivable | 41 | €537 | €8,695 | +€8,158 | +1,520% |
| Cash at bank and in hand | 54/58 | €157,634 | €231,274 | +€73,640 | +46.7% |
| Deferred charges and accrued income | 490/1 | €19,683 | €1,081 | -€18,602 | -94.5% |
| Total equity and liabilities | 10/49 | €783,658 | €1,133,104 | +€349,446 | +44.6% |
| Equity | 10/15 | €449,669 | €573,440 | +€123,771 | +27.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €435,414 | €559,185 | +€123,771 | +28.4% |
| Amounts payable | 17/49 | €333,989 | €559,664 | +€225,675 | +67.6% |
| Amounts payable after more than one year | 17 | €89,333 | €316,333 | +€227,000 | +254% |
| Financial debts | 170/4 | €89,333 | €316,333 | +€227,000 | +254% |
| Amounts payable within one year | 42/48 | €244,656 | €243,331 | -€1,325 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €43,000 | +€27,000 | +169% |
| Financial debts | 43 | €11,612 | €0 | -€11,612 | -100% |
| Credit institutions | 430/8 | €11,612 | €0 | -€11,612 | -100% |
| Trade debts | 44 | €42,674 | €37,145 | -€5,528 | -13.0% |
| Suppliers | 440/4 | €42,674 | €37,145 | -€5,528 | -13.0% |
| Taxes, remuneration and social security | 45 | €174,370 | €163,185 | -€11,185 | -6.4% |
| Taxes | 450/3 | €89,523 | €71,493 | -€18,030 | -20.1% |
| Remuneration and social security | 454/9 | €84,847 | €91,692 | +€6,845 | +8.1% |
| Turnover | 70 | €1,301,951 | €1,381,486 | +€79,535 | +6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €406,271 | €381,463 | -€24,808 | -6.1% |
| Remuneration, social security and pensions | 62 | €711,647 | €763,274 | +€51,626 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,259 | €23,134 | -€3,125 | -11.9% |
| Other operating charges | 640/8 | €23,091 | €8,211 | -€14,880 | -64.4% |
| Gross operating margin | 9900 | €934,351 | €1,003,848 | +€69,497 | +7.4% |
| Operating profit (loss) | 9901 | €173,353 | €209,229 | +€35,876 | +20.7% |
| Financial income | 75/76B | - | €3,081 | +€3,081 | |
| Recurring financial income | 75 | - | €3,081 | +€3,081 | |
| Financial charges | 65/66B | €34,001 | €49,081 | +€15,081 | +44.4% |
| Recurring financial charges | 65 | €34,001 | €49,081 | +€15,081 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €139,352 | €163,228 | +€23,876 | +17.1% |
| Income taxes | 67/77 | €28,056 | €39,457 | +€11,401 | +40.6% |
| Profit (loss) for the period | 9904 | €111,296 | €123,771 | +€12,475 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,296 | €123,771 | +€12,475 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.