SAMUIL BD: 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.
SAMUIL BD
Largest movements
- Tangible fixed assets +€29,036
up €29,036 (+487.6%), from €5,955 to €34,991
- Deferred charges and accrued income -€8,571
no longer reported in 2025 (was €8,571)
- Receivables within one year -€6,879
down €6,879 (-5.5%), from €125,270 to €118,391
of which Trade receivables: -€6,111
- Cash +€4,148
up €4,148 (+119889.0%), from €3 to €4,152
mainly Net result for the year (+€26,601) and Tax, wage and social debts (+€13,368)
- Reserves +€77,000
new in 2025: €77,000
of which Distributable reserves: +€75,000
- Profit (loss) carried forward -€50,399
down €50,399 (-91.8%), from €54,871 to €4,473
- Trade debts -€26,351
down €26,351 (-39.8%), from €66,140 to €39,789
- Tax, wage and social debts +€13,368
up €13,368 (+414.4%), from €3,225 to €16,593
- Other debts +€4,116
up €4,116 (+30.1%), from €13,661 to €17,777
- Turnover +€380,850
new in 2025: €380,850
- Purchases and services +€268,090
new in 2025: €268,090
- Gross operating margin +€62,056
up €62,056 (+121.4%), from €51,130 to €113,186
- Staff costs +€55,476
new in 2025: €55,476
- Taxes +€15,254
new in 2025: €15,254
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 | €139,898 | €157,632 | +€17,734 | +12.7% |
| Fixed assets | 21/28 | €6,053 | €35,089 | +€29,036 | +479.7% |
| Tangible fixed assets | 22/27 | €5,955 | €34,991 | +€29,036 | +487.6% |
| Furniture and vehicles | 24 | €5,955 | €34,991 | +€29,036 | +487.6% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €133,845 | €122,542 | -€11,302 | -8.4% |
| Amounts receivable within one year | 40/41 | €125,270 | €118,391 | -€6,879 | -5.5% |
| Trade receivables | 40 | €118,230 | €112,119 | -€6,111 | -5.2% |
| Other amounts receivable | 41 | €7,040 | €6,272 | -€768 | -10.9% |
| Cash at bank and in hand | 54/58 | €3 | €4,152 | +€4,148 | +119889.0% |
| Deferred charges and accrued income | 490/1 | €8,571 | - | -€8,571 | |
| Total equity and liabilities | 10/49 | €139,898 | €157,632 | +€17,734 | +12.7% |
| Equity | 10/15 | €56,871 | €83,473 | +€26,601 | +46.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €77,000 | +€77,000 | |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | - | €75,000 | +€75,000 | |
| Profit (loss) carried forward | 14 | €54,871 | €4,473 | -€50,399 | -91.8% |
| Amounts payable | 17/49 | €83,026 | €74,159 | -€8,867 | -10.7% |
| Amounts payable within one year | 42/48 | €83,026 | €74,159 | -€8,867 | -10.7% |
| Trade debts | 44 | €66,140 | €39,789 | -€26,351 | -39.8% |
| Suppliers | 440/4 | €66,140 | €39,789 | -€26,351 | -39.8% |
| Taxes, remuneration and social security | 45 | €3,225 | €16,593 | +€13,368 | +414.4% |
| Taxes | 450/3 | €3,225 | €16,593 | +€13,368 | +414.4% |
| Other amounts payable | 47/48 | €13,661 | €17,777 | +€4,116 | +30.1% |
| Turnover | 70 | - | €380,850 | +€380,850 | |
| Non-recurring operating income | 76A | - | €426 | +€426 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €268,090 | +€268,090 | |
| Remuneration, social security and pensions | 62 | - | €55,476 | +€55,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,939 | +€8,939 | |
| Other operating charges | 640/8 | €46 | €3,610 | +€3,564 | +7831.3% |
| Non-recurring operating charges | 66A | - | €2,261 | +€2,261 | |
| Gross operating margin | 9900 | €51,130 | €113,186 | +€62,056 | +121.4% |
| Operating profit (loss) | 9901 | €51,084 | €42,900 | -€8,184 | -16.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | - | €1,048 | +€1,048 | |
| Recurring financial charges | 65 | - | €1,048 | +€1,048 | |
| Profit (loss) for the period before taxes | 9903 | €51,084 | €41,855 | -€9,229 | -18.1% |
| Income taxes | 67/77 | - | €15,254 | +€15,254 | |
| Profit (loss) for the period | 9904 | €51,084 | €26,601 | -€24,483 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,084 | €26,601 | -€24,483 | -47.9% |
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 9 October 2026 via checked.be.