SAMYAMA: 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.
SAMYAMA
Largest movements
- Cash +€32,731
up €32,731 (+60.9%), from €53,712 to €86,443
mainly Debts after one year (+€22,825) and Other debts (+€15,639)
- Tangible fixed assets +€26,700
up €26,700 (+53.5%), from €49,925 to €76,625
of which Leasing and similar rights: +€29,118
- Receivables within one year -€3,446
down €3,446 (-5.5%), from €62,841 to €59,395
of which Other amounts receivable: -€3,913
- Debts after one year +€22,825
new in 2025: €22,825
- Other debts +€15,639
up €15,639 (+77.0%), from €20,314 to €35,953
- Trade debts +€7,481
new in 2025: €7,481
- Current portion of long-term debt +€6,365
new in 2025: €6,365
- Financial charges -€18,345
down €18,345 (-89.8%), from €20,417 to €2,073
of which Non-recurring financial charges: -€20,200
- Gross operating margin -€9,905
down €9,905 (-20.4%), from €48,631 to €38,726
- Depreciation +€5,296
up €5,296 (+84.8%), from €6,244 to €11,540
- Staff costs -€1,899
down €1,899 (-37.3%), from €5,086 to €3,188
- Other operating charges -€1,056
down €1,056 (-40.1%), from €2,634 to €1,578
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 | €171,639 | €227,970 | +€56,331 | +32.8% |
| Fixed assets | 21/28 | €49,925 | €76,625 | +€26,700 | +53.5% |
| Tangible fixed assets | 22/27 | €49,925 | €76,625 | +€26,700 | +53.5% |
| Land and buildings | 22 | €44,085 | €39,465 | -€4,620 | -10.5% |
| Plant, machinery and equipment | 23 | €526 | €390 | -€136 | -25.8% |
| Furniture and vehicles | 24 | €5,315 | €7,652 | +€2,337 | +44.0% |
| Leasing and similar rights | 25 | - | €29,118 | +€29,118 | |
| Current assets | 29/58 | €121,713 | €151,345 | +€29,631 | +24.3% |
| Stocks and contracts in progress | 3 | €2,652 | €2,000 | -€652 | -24.6% |
| Stocks | 30/36 | €2,652 | €2,000 | -€652 | -24.6% |
| Amounts receivable within one year | 40/41 | €62,841 | €59,395 | -€3,446 | -5.5% |
| Trade receivables | 40 | €5,215 | €5,682 | +€467 | +9.0% |
| Other amounts receivable | 41 | €57,626 | €53,712 | -€3,913 | -6.8% |
| Cash at bank and in hand | 54/58 | €53,712 | €86,443 | +€32,731 | +60.9% |
| Deferred charges and accrued income | 490/1 | €2,508 | €3,508 | +€999 | +39.8% |
| Total equity and liabilities | 10/49 | €171,639 | €227,970 | +€56,331 | +32.8% |
| Equity | 10/15 | €137,770 | €139,934 | +€2,164 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,370 | €127,534 | +€2,164 | +1.7% |
| Distributable reserves | 133 | €125,370 | €127,534 | +€2,164 | +1.7% |
| Amounts payable | 17/49 | €33,869 | €88,036 | +€54,167 | +160% |
| Amounts payable after more than one year | 17 | - | €22,825 | +€22,825 | |
| Financial debts | 170/4 | - | €22,825 | +€22,825 | |
| Amounts payable within one year | 42/48 | €33,812 | €65,174 | +€31,363 | +92.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,365 | +€6,365 | |
| Trade debts | 44 | - | €7,481 | +€7,481 | |
| Suppliers | 440/4 | - | €7,481 | +€7,481 | |
| Taxes, remuneration and social security | 45 | €13,498 | €15,375 | +€1,877 | +13.9% |
| Taxes | 450/3 | €13,498 | €13,175 | -€323 | -2.4% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €20,314 | €35,953 | +€15,639 | +77.0% |
| Accrued charges and deferred income | 492/3 | €58 | €37 | -€21 | -36.5% |
| Remuneration, social security and pensions | 62 | €5,086 | €3,188 | -€1,899 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €11,540 | +€5,296 | +84.8% |
| Other operating charges | 640/8 | €2,634 | €1,578 | -€1,056 | -40.1% |
| Gross operating margin | 9900 | €48,631 | €38,726 | -€9,905 | -20.4% |
| Operating profit (loss) | 9901 | €34,667 | €22,421 | -€12,246 | -35.3% |
| Financial income | 75/76B | €181 | €153 | -€28 | -15.7% |
| Recurring financial income | 75 | €181 | €153 | -€28 | -15.7% |
| Financial charges | 65/66B | €20,417 | €2,073 | -€18,345 | -89.8% |
| Recurring financial charges | 65 | €217 | €2,073 | +€1,855 | +854% |
| Non-recurring financial charges | 66B | €20,200 | - | -€20,200 | |
| Profit (loss) for the period before taxes | 9903 | €14,431 | €20,501 | +€6,070 | +42.1% |
| Income taxes | 67/77 | €5,268 | €6,032 | +€764 | +14.5% |
| Profit (loss) for the period | 9904 | €9,164 | €14,469 | +€5,306 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,164 | €14,469 | +€5,306 | +57.9% |
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 17 October 2026 via checked.be.