Samy: 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.
Samy
Largest movements
- Current investments +€121,207
up €121,207 (+6.5%), from €1.9m to €2.0m
- Cash -€27,302
down €27,302 (-25.0%), from €109,047 to €81,745
mainly Current investments (-€121,207) and Tax, wage and social debts (-€4,329)
- Reserves +€80,237
up €80,237 (+6.3%), from €1.3m to €1.4m
of which Distributable reserves: +€70,237
- Financial income -€21,412
down €21,412 (-37.5%), from €57,159 to €35,747
- Taxes -€7,474
down €7,474 (-16.8%), from €44,373 to €36,900
- Financial charges +€4,306
up €4,306, from -€3,163 to €1,143
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 | €2,263,303 | €2,338,325 | +€75,023 | +3.3% |
| Fixed assets | 21/28 | €274,130 | €257,354 | -€16,776 | -6.1% |
| Tangible fixed assets | 22/27 | €274,130 | €257,354 | -€16,776 | -6.1% |
| Land and buildings | 22 | €274,130 | €257,354 | -€16,776 | -6.1% |
| Current assets | 29/58 | €1,989,173 | €2,080,971 | +€91,798 | +4.6% |
| Amounts receivable within one year | 40/41 | €0 | €3,200 | +€3,200 | |
| Other amounts receivable | 41 | €0 | €3,200 | +€3,200 | |
| Current investments | 50/53 | €1,870,276 | €1,991,483 | +€121,207 | +6.5% |
| Cash at bank and in hand | 54/58 | €109,047 | €81,745 | -€27,302 | -25.0% |
| Deferred charges and accrued income | 490/1 | €9,850 | €4,544 | -€5,306 | -53.9% |
| Total equity and liabilities | 10/49 | €2,263,303 | €2,338,325 | +€75,023 | +3.3% |
| Equity | 10/15 | €2,249,880 | €2,330,117 | +€80,237 | +3.6% |
| Contributions | 10/11 | €970,000 | €970,000 | = | 0.0% |
| Capital | 10 | €970,000 | €970,000 | = | 0.0% |
| Issued capital | 100 | €970,000 | €970,000 | = | 0.0% |
| Reserves | 13 | €1,279,880 | €1,360,117 | +€80,237 | +6.3% |
| Non-distributable reserves | 130/1 | €45,523 | €55,523 | +€10,000 | +22.0% |
| Legal reserve | 130 | €45,523 | €55,523 | +€10,000 | +22.0% |
| Tax-exempt reserves | 132 | €50,818 | €50,818 | = | 0.0% |
| Distributable reserves | 133 | €1,183,540 | €1,253,776 | +€70,237 | +5.9% |
| Amounts payable | 17/49 | €13,422 | €8,209 | -€5,214 | -38.8% |
| Amounts payable within one year | 42/48 | €11,838 | €8,209 | -€3,630 | -30.7% |
| Trade debts | 44 | €45 | €744 | +€699 | +1,560% |
| Suppliers | 440/4 | €45 | €744 | +€699 | +1,560% |
| Taxes, remuneration and social security | 45 | €7,444 | €3,115 | -€4,329 | -58.2% |
| Taxes | 450/3 | €7,444 | €3,115 | -€4,329 | -58.2% |
| Other amounts payable | 47/48 | €4,350 | €4,350 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,584 | €0 | -€1,584 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,654 | €16,776 | -€879 | -5.0% |
| Other operating charges | 640/8 | €15,443 | €15,156 | -€287 | -1.9% |
| Gross operating margin | 9900 | €114,162 | €114,465 | +€303 | +0.3% |
| Operating profit (loss) | 9901 | €81,065 | €82,533 | +€1,468 | +1.8% |
| Financial income | 75/76B | €57,159 | €35,747 | -€21,412 | -37.5% |
| Recurring financial income | 75 | €57,159 | €35,747 | -€21,412 | -37.5% |
| Financial charges | 65/66B | -€3,163 | €1,143 | +€4,306 | |
| Recurring financial charges | 65 | -€3,163 | €1,143 | +€4,306 | |
| Profit (loss) for the period before taxes | 9903 | €141,386 | €117,136 | -€24,250 | -17.2% |
| Income taxes | 67/77 | €44,373 | €36,900 | -€7,474 | -16.8% |
| Profit (loss) for the period | 9904 | €97,013 | €80,237 | -€16,776 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,013 | €80,237 | -€16,776 | -17.3% |
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 20 October 2026 via checked.be.