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
- Receivables within one year -€206,014
down €206,014 (-61.2%), from €336,720 to €130,706
of which Other amounts receivable: -€303,257
- Cash -€47,737
down €47,737 (-10.3%), from €463,161 to €415,425
mainly Contributions, distributions and other (-€386,026) and Tax, wage and social debts (-€110,094)
- Reserves -€242,467
down €242,467 (-17.6%), from €1.4m to €1.1m
- Tax, wage and social debts -€110,094
down €110,094 (-75.1%), from €146,549 to €36,455
of which Taxes: -€92,559
- Other debts +€109,733
up €109,733 (+179%), from €61,460 to €171,193
- Financial income -€786,719
down €786,719 (-98.6%), from €798,071 to €11,353
- Gross operating margin -€84,316
down €84,316 (-25.1%), from €335,288 to €250,972
- Taxes -€81,229
down €81,229 (-54.5%), from €149,036 to €67,807
- Staff costs -€40,801
down €40,801 (-48.0%), from €85,050 to €44,249
- Financial charges +€3,457
up €3,457 (+609%), from €567 to €4,024
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 | €1,611,165 | €1,369,674 | -€241,491 | -15.0% |
| Fixed assets | 21/28 | €306,329 | €304,082 | -€2,246 | -0.7% |
| Tangible fixed assets | 22/27 | €9,869 | €7,622 | -€2,246 | -22.8% |
| Plant, machinery and equipment | 23 | €1,229 | €948 | -€282 | -22.9% |
| Furniture and vehicles | 24 | €8,639 | €6,674 | -€1,965 | -22.7% |
| Financial fixed assets | 28 | €296,460 | €296,460 | = | 0.0% |
| Current assets | 29/58 | €1,304,836 | €1,065,591 | -€239,245 | -18.3% |
| Amounts receivable within one year | 40/41 | €336,720 | €130,706 | -€206,014 | -61.2% |
| Trade receivables | 40 | €8,463 | €105,706 | +€97,243 | +1,149% |
| Other amounts receivable | 41 | €328,257 | €25,000 | -€303,257 | -92.4% |
| Current investments | 50/53 | €499,829 | €511,283 | +€11,454 | +2.3% |
| Cash at bank and in hand | 54/58 | €463,161 | €415,425 | -€47,737 | -10.3% |
| Deferred charges and accrued income | 490/1 | €5,126 | €8,178 | +€3,052 | +59.5% |
| Total equity and liabilities | 10/49 | €1,611,165 | €1,369,674 | -€241,491 | -15.0% |
| Equity | 10/15 | €1,401,510 | €1,159,043 | -€242,467 | -17.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,381,050 | €1,138,583 | -€242,467 | -17.6% |
| Distributable reserves | 133 | €1,381,050 | €1,138,583 | -€242,467 | -17.6% |
| Amounts payable | 17/49 | €209,655 | €210,631 | +€976 | +0.5% |
| Amounts payable within one year | 42/48 | €208,890 | €210,631 | +€1,741 | +0.8% |
| Trade debts | 44 | €880 | €2,982 | +€2,102 | +239% |
| Suppliers | 440/4 | €880 | €2,982 | +€2,102 | +239% |
| Taxes, remuneration and social security | 45 | €146,549 | €36,455 | -€110,094 | -75.1% |
| Taxes | 450/3 | €129,014 | €36,455 | -€92,559 | -71.7% |
| Remuneration and social security | 454/9 | €17,535 | - | -€17,535 | |
| Other amounts payable | 47/48 | €61,460 | €171,193 | +€109,733 | +179% |
| Accrued charges and deferred income | 492/3 | €765 | - | -€765 | |
| Remuneration, social security and pensions | 62 | €85,050 | €44,249 | -€40,801 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €2,246 | +€672 | +42.7% |
| Other operating charges | 640/8 | €387 | €439 | +€52 | +13.4% |
| Gross operating margin | 9900 | €335,288 | €250,972 | -€84,316 | -25.1% |
| Operating profit (loss) | 9901 | €248,275 | €204,038 | -€44,238 | -17.8% |
| Financial income | 75/76B | €798,071 | €11,353 | -€786,719 | -98.6% |
| Recurring financial income | 75 | €798,071 | €11,353 | -€786,719 | -98.6% |
| Financial charges | 65/66B | €567 | €4,024 | +€3,457 | +609% |
| Recurring financial charges | 65 | €567 | €4,024 | +€3,457 | +609% |
| Profit (loss) for the period before taxes | 9903 | €1,045,779 | €211,366 | -€834,413 | -79.8% |
| Income taxes | 67/77 | €149,036 | €67,807 | -€81,229 | -54.5% |
| Profit (loss) for the period | 9904 | €896,744 | €143,559 | -€753,184 | -84.0% |
| Transfer from tax-exempt reserves | 789 | €60,231 | €386,026 | +€325,796 | +541% |
| Profit (loss) for the period to be appropriated | 9905 | €956,974 | €529,586 | -€427,389 | -44.7% |
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 30 October 2026 via checked.be.