SAMYN: what changed
Two fiscal 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.
SAMYN
Largest movements
- Tangible fixed assets -€32,670
down €32,670 (-11.3%), from €290,183 to €257,513
- Stocks and contracts -€21,529
down €21,529 (-8.1%), from €264,643 to €243,115
- Cash -€9,146
down €9,146 (-38.7%), from €23,605 to €14,459
mainly Short-term financial debts (-€97,716) and Trade debts (-€2,689)
- Short-term financial debts -€97,716
down €97,716 (-92.0%), from €106,207 to €8,491
- Tax, wage and social debts +€17,133
up €17,133 (+63.1%), from €27,174 to €44,307
of which Taxes: +€15,567
- Reserves +€12,346
up €12,346 (+7.9%), from €155,528 to €167,874
of which Distributable reserves: +€12,346
- Other debts +€7,638
up €7,638 (+3.9%), from €197,596 to €205,233
- Other operating charges -€9,782
down €9,782 (-74.1%), from €13,209 to €3,427
- Staff costs +€8,852
up €8,852 (+37.3%), from €23,733 to €32,585
- Gross operating margin +€7,351
up €7,351 (+5.9%), from €124,461 to €131,812
- Financial charges +€5,025
up €5,025 (+13.8%), from €36,373 to €41,398
- Depreciation +€3,248
up €3,248 (+11.0%), from €29,422 to €32,670
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 | €579,966 | €516,678 | -€63,288 | -10.9% |
| Fixed assets | 21/28 | €290,232 | €257,562 | -€32,670 | -11.3% |
| Tangible fixed assets | 22/27 | €290,183 | €257,513 | -€32,670 | -11.3% |
| Land and buildings | 22 | €219,207 | €203,147 | -€16,060 | -7.3% |
| Plant, machinery and equipment | 23 | €13,745 | €9,684 | -€4,062 | -29.5% |
| Furniture and vehicles | 24 | €48,613 | €36,065 | -€12,548 | -25.8% |
| Other tangible fixed assets | 26 | €8,617 | €8,617 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €289,734 | €259,116 | -€30,618 | -10.6% |
| Stocks and contracts in progress | 3 | €264,643 | €243,115 | -€21,529 | -8.1% |
| Stocks | 30/36 | €264,643 | €243,115 | -€21,529 | -8.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €23,605 | €14,459 | -€9,146 | -38.7% |
| Deferred charges and accrued income | 490/1 | €1,486 | €1,543 | +€57 | +3.8% |
| Total equity and liabilities | 10/49 | €579,966 | €516,678 | -€63,288 | -10.9% |
| Equity | 10/15 | €242,528 | €254,874 | +€12,346 | +5.1% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €155,528 | €167,874 | +€12,346 | +7.9% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,700 | €8,700 | = | 0.0% |
| Distributable reserves | 133 | €146,828 | €159,174 | +€12,346 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €337,438 | €261,804 | -€75,634 | -22.4% |
| Amounts payable within one year | 42/48 | €337,438 | €261,804 | -€75,634 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €106,207 | €8,491 | -€97,716 | -92.0% |
| Credit institutions | 430/8 | €106,207 | €8,491 | -€97,716 | -92.0% |
| Trade debts | 44 | €6,462 | €3,774 | -€2,689 | -41.6% |
| Suppliers | 440/4 | €6,462 | €3,774 | -€2,689 | -41.6% |
| Taxes, remuneration and social security | 45 | €27,174 | €44,307 | +€17,133 | +63.1% |
| Taxes | 450/3 | €24,058 | €39,624 | +€15,567 | +64.7% |
| Remuneration and social security | 454/9 | €3,116 | €4,682 | +€1,566 | +50.3% |
| Other amounts payable | 47/48 | €197,596 | €205,233 | +€7,638 | +3.9% |
| Remuneration, social security and pensions | 62 | €23,733 | €32,585 | +€8,852 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,422 | €32,670 | +€3,248 | +11.0% |
| Other operating charges | 640/8 | €13,209 | €3,427 | -€9,782 | -74.1% |
| Gross operating margin | 9900 | €124,461 | €131,812 | +€7,351 | +5.9% |
| Operating profit (loss) | 9901 | €58,097 | €63,130 | +€5,033 | +8.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €36,373 | €41,398 | +€5,025 | +13.8% |
| Recurring financial charges | 65 | €36,373 | €41,398 | +€5,025 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €21,724 | €21,733 | +€8 | 0.0% |
| Income taxes | 67/77 | €7,463 | €7,721 | +€258 | +3.5% |
| Profit (loss) for the period | 9904 | €14,262 | €14,012 | -€250 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,262 | €14,012 | -€250 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.