SAMUI: 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.
SAMUI
Largest movements
- Tangible fixed assets -€9,356
down €9,356 (-6.0%), from €155,316 to €145,960
of which Other tangible fixed assets: -€7,500
- Receivables after one year -€2,998
down €2,998 (-22.1%), from €13,553 to €10,555
- Debts after one year -€8,241
down €8,241 (-6.1%), from €135,160 to €126,919
- Other debts -€3,421
down €3,421 (-100%), from €3,421 to €0
- Other operating charges -€847
down €847 (-47.3%), from €1,789 to €942
- Financial income -€631
down €631 (-59.9%), from €1,054 to €423
- Gross operating margin +€613
up €613 (+4.2%), from €14,717 to €15,330
- Depreciation +€333
up €333 (+3.7%), from €9,023 to €9,356
- Financial charges -€184
down €184 (-4.5%), from €4,050 to €3,867
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 | €169,377 | €158,469 | -€10,908 | -6.4% |
| Fixed assets | 21/28 | €155,316 | €145,960 | -€9,356 | -6.0% |
| Tangible fixed assets | 22/27 | €155,316 | €145,960 | -€9,356 | -6.0% |
| Land and buildings | 22 | €20,271 | €18,873 | -€1,399 | -6.9% |
| Furniture and vehicles | 24 | €2,161 | €1,704 | -€457 | -21.1% |
| Other tangible fixed assets | 26 | €132,884 | €125,384 | -€7,500 | -5.6% |
| Current assets | 29/58 | €14,061 | €12,509 | -€1,552 | -11.0% |
| Amounts receivable after more than one year | 29 | €13,553 | €10,555 | -€2,998 | -22.1% |
| Other amounts receivable | 291 | €13,553 | €10,555 | -€2,998 | -22.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €508 | €1,451 | +€943 | +185% |
| Deferred charges and accrued income | 490/1 | - | €503 | +€503 | |
| Total equity and liabilities | 10/49 | €169,377 | €158,469 | -€10,908 | -6.4% |
| Equity | 10/15 | €21,720 | €22,985 | +€1,265 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,720 | €2,985 | +€1,265 | +73.5% |
| Amounts payable | 17/49 | €147,657 | €135,484 | -€12,173 | -8.2% |
| Amounts payable after more than one year | 17 | €135,160 | €126,919 | -€8,241 | -6.1% |
| Financial debts | 170/4 | €135,160 | €126,919 | -€8,241 | -6.1% |
| Amounts payable within one year | 42/48 | €12,497 | €8,565 | -€3,932 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €8,008 | €8,241 | +€233 | +2.9% |
| Trade debts | 44 | €513 | €0 | -€513 | -100% |
| Suppliers | 440/4 | €513 | €0 | -€513 | -100% |
| Taxes, remuneration and social security | 45 | €555 | €324 | -€231 | -41.7% |
| Taxes | 450/3 | €555 | €324 | -€231 | -41.7% |
| Other amounts payable | 47/48 | €3,421 | €0 | -€3,421 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,023 | €9,356 | +€333 | +3.7% |
| Other operating charges | 640/8 | €1,789 | €942 | -€847 | -47.3% |
| Gross operating margin | 9900 | €14,717 | €15,330 | +€613 | +4.2% |
| Operating profit (loss) | 9901 | €3,906 | €5,032 | +€1,127 | +28.9% |
| Financial income | 75/76B | €1,054 | €423 | -€631 | -59.9% |
| Recurring financial income | 75 | €1,054 | €423 | -€631 | -59.9% |
| Financial charges | 65/66B | €4,050 | €3,867 | -€184 | -4.5% |
| Recurring financial charges | 65 | €4,050 | €3,867 | -€184 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €909 | €1,589 | +€680 | +74.8% |
| Income taxes | 67/77 | €277 | €324 | +€47 | +16.9% |
| Profit (loss) for the period | 9904 | €632 | €1,265 | +€633 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €632 | €1,265 | +€633 | +100% |
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 13 October 2026 via checked.be.