Samsvar: 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.
Samsvar
Largest movements
- Current investments -€50,018
down €50,018 (-50.0%), from €100,000 to €49,983
- Cash -€40,412
down €40,412 (-25.1%), from €161,020 to €120,609
mainly Contributions, distributions and other (-€176,471) and Receivables within one year (-€13,210)
- Receivables within one year +€13,210
up €13,210 (+289%), from €4,570 to €17,780
of which Trade receivables: +€13,559
- Reserves -€78,753
down €78,753 (-30.1%), from €261,940 to €183,187
- Gross operating margin +€11,594
up €11,594 (+10.3%), from €113,021 to €124,615
- Taxes +€4,050
up €4,050 (+17.9%), from €22,636 to €26,686
- Financial income +€3,000
new in 2025: €3,000
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 | €275,878 | €196,194 | -€79,684 | -28.9% |
| Fixed assets | 21/28 | €8,793 | €6,276 | -€2,517 | -28.6% |
| Tangible fixed assets | 22/27 | €8,793 | €6,276 | -€2,517 | -28.6% |
| Furniture and vehicles | 24 | €8,793 | €6,276 | -€2,517 | -28.6% |
| Current assets | 29/58 | €267,085 | €189,918 | -€77,167 | -28.9% |
| Amounts receivable within one year | 40/41 | €4,570 | €17,780 | +€13,210 | +289% |
| Trade receivables | 40 | €0 | €13,559 | +€13,559 | |
| Other amounts receivable | 41 | €4,570 | €4,221 | -€350 | -7.7% |
| Current investments | 50/53 | €100,000 | €49,983 | -€50,018 | -50.0% |
| Cash at bank and in hand | 54/58 | €161,020 | €120,609 | -€40,412 | -25.1% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,546 | +€52 | +3.5% |
| Total equity and liabilities | 10/49 | €275,878 | €196,194 | -€79,684 | -28.9% |
| Equity | 10/15 | €264,440 | €185,687 | -€78,753 | -29.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €261,940 | €183,187 | -€78,753 | -30.1% |
| Distributable reserves | 133 | €261,940 | €183,187 | -€78,753 | -30.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,438 | €10,507 | -€931 | -8.1% |
| Amounts payable within one year | 42/48 | €11,438 | €10,507 | -€931 | -8.1% |
| Trade debts | 44 | €38 | €185 | +€146 | +381% |
| Suppliers | 440/4 | €38 | €185 | +€146 | +381% |
| Taxes, remuneration and social security | 45 | €10,487 | €8,689 | -€1,798 | -17.1% |
| Taxes | 450/3 | €8,755 | €8,689 | -€66 | -0.7% |
| Remuneration and social security | 454/9 | €1,732 | €0 | -€1,732 | -100% |
| Other amounts payable | 47/48 | €913 | €1,633 | +€720 | +78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €2,517 | +€11 | +0.5% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €113,021 | €124,615 | +€11,594 | +10.3% |
| Operating profit (loss) | 9901 | €109,980 | €121,548 | +€11,568 | +10.5% |
| Financial income | 75/76B | - | €3,000 | +€3,000 | |
| Recurring financial income | 75 | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €69 | €145 | +€76 | +110% |
| Recurring financial charges | 65 | €69 | €145 | +€76 | +110% |
| Profit (loss) for the period before taxes | 9903 | €109,911 | €124,404 | +€14,493 | +13.2% |
| Income taxes | 67/77 | €22,636 | €26,686 | +€4,050 | +17.9% |
| Profit (loss) for the period | 9904 | €87,275 | €97,718 | +€10,443 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,275 | €97,718 | +€10,443 | +12.0% |
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 25 October 2026 via checked.be.