SAMUTINA: 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.
SAMUTINA
Largest movements
- Tangible fixed assets -€14,016
down €14,016 (-3.1%), from €447,550 to €433,534
- Debts after one year -€27,310
down €27,310 (-9.8%), from €277,418 to €250,108
of which Other amounts payable: -€18,970
- Other debts +€11,309
up €11,309 (+12.3%), from €92,255 to €103,564
- Purchases and services +€5,087
new in 2024: €5,087
- Taxes +€3,210
up €3,210 (+136.6%), from €2,350 to €5,560
- Gross operating margin +€3,073
up €3,073 (+14.8%), from €20,720 to €23,793
- Financial charges +€1,567
up €1,567 (+583.1%), from €269 to €1,835
- Other operating charges -€637
down €637 (-17.0%), from €3,737 to €3,101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,743 | €434,020 | -€13,723 | -3.1% |
| Fixed assets | 21/28 | €447,550 | €433,534 | -€14,016 | -3.1% |
| Tangible fixed assets | 22/27 | €447,550 | €433,534 | -€14,016 | -3.1% |
| Land and buildings | 22 | €447,550 | €433,534 | -€14,016 | -3.1% |
| Current assets | 29/58 | €192 | €485 | +€293 | +152.3% |
| Cash at bank and in hand | 54/58 | €192 | €485 | +€293 | +152.3% |
| Total equity and liabilities | 10/49 | €447,743 | €434,020 | -€13,723 | -3.1% |
| Equity | 10/15 | €13,974 | €13,256 | -€718 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €263 | €263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €263 | €263 | = | 0.0% |
| Legal reserve | 130 | €263 | €263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,511 | €6,793 | -€718 | -9.6% |
| Amounts payable | 17/49 | €433,769 | €420,764 | -€13,005 | -3.0% |
| Amounts payable after more than one year | 17 | €277,418 | €250,108 | -€27,310 | -9.8% |
| Financial debts | 170/4 | €15,017 | €6,677 | -€8,340 | -55.5% |
| Other amounts payable | 178/9 | €262,401 | €243,431 | -€18,970 | -7.2% |
| Amounts payable within one year | 42/48 | €154,288 | €165,597 | +€11,309 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €30,032 | €30,032 | = | 0.0% |
| Trade debts | 44 | €32,000 | €32,000 | = | 0.0% |
| Suppliers | 440/4 | €32,000 | €32,000 | = | 0.0% |
| Other amounts payable | 47/48 | €92,255 | €103,564 | +€11,309 | +12.3% |
| Accrued charges and deferred income | 492/3 | €2,064 | €5,060 | +€2,996 | +145.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,087 | +€5,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,016 | €14,016 | = | 0.0% |
| Other operating charges | 640/8 | €3,737 | €3,101 | -€637 | -17.0% |
| Gross operating margin | 9900 | €20,720 | €23,793 | +€3,073 | +14.8% |
| Operating profit (loss) | 9901 | €2,967 | €6,677 | +€3,710 | +125.1% |
| Financial charges | 65/66B | €269 | €1,835 | +€1,567 | +583.1% |
| Recurring financial charges | 65 | €269 | €1,835 | +€1,567 | +583.1% |
| Profit (loss) for the period before taxes | 9903 | €2,698 | €4,841 | +€2,144 | +79.5% |
| Income taxes | 67/77 | €2,350 | €5,560 | +€3,210 | +136.6% |
| Profit (loss) for the period | 9904 | €348 | -€718 | -€1,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €348 | -€718 | -€1,066 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.