SAMYN @ 4C: 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.
SAMYN @ 4C
Largest movements
- Receivables within one year +€25,843
up €25,843 (+72.0%), from €35,886 to €61,729
of which Other amounts receivable: +€24,302
- Current investments -€24,957
down €24,957 (-15.3%), from €162,597 to €137,639
- Tangible fixed assets -€24,518
down €24,518 (-12.6%), from €195,115 to €170,597
of which Furniture and vehicles: -€16,996
- Cash +€7,670
up €7,670 (+32.3%), from €23,748 to €31,417
mainly Net result for the year (+€37,347) and Depreciation (+€28,650)
- Reserves +€37,347
up €37,347 (+15.5%), from €241,240 to €278,587
of which Distributable reserves: +€37,347
- Debts after one year -€26,590
down €26,590 (-26.0%), from €102,072 to €75,483
- Other debts -€20,119
down €20,119 (-100%), from €20,119 to €0
- Tax, wage and social debts -€4,482
down €4,482 (-48.1%), from €9,314 to €4,832
- Gross operating margin -€7,244
down €7,244 (-7.8%), from €92,887 to €85,643
- Depreciation +€5,844
up €5,844 (+25.6%), from €22,807 to €28,650
- Taxes -€3,972
down €3,972 (-19.1%), from €20,813 to €16,841
- Financial income +€1,851
up €1,851, from €0 to €1,851
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 | €419,085 | €404,310 | -€14,774 | -3.5% |
| Fixed assets | 21/28 | €195,415 | €170,897 | -€24,518 | -12.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €195,115 | €170,597 | -€24,518 | -12.6% |
| Land and buildings | 22 | €109,979 | €105,605 | -€4,374 | -4.0% |
| Plant, machinery and equipment | 23 | €950 | €560 | -€390 | -41.1% |
| Furniture and vehicles | 24 | €64,866 | €47,870 | -€16,996 | -26.2% |
| Other tangible fixed assets | 26 | €19,320 | €16,562 | -€2,758 | -14.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €223,670 | €233,413 | +€9,744 | +4.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,886 | €61,729 | +€25,843 | +72.0% |
| Trade receivables | 40 | €23,358 | €24,899 | +€1,541 | +6.6% |
| Other amounts receivable | 41 | €12,528 | €36,829 | +€24,302 | +194% |
| Current investments | 50/53 | €162,597 | €137,639 | -€24,957 | -15.3% |
| Cash at bank and in hand | 54/58 | €23,748 | €31,417 | +€7,670 | +32.3% |
| Deferred charges and accrued income | 490/1 | €1,440 | €2,628 | +€1,189 | +82.6% |
| Total equity and liabilities | 10/49 | €419,085 | €404,310 | -€14,774 | -3.5% |
| Equity | 10/15 | €259,840 | €297,187 | +€37,347 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,240 | €278,587 | +€37,347 | +15.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €241,240 | €278,587 | +€37,347 | +15.5% |
| Amounts payable | 17/49 | €159,244 | €107,124 | -€52,121 | -32.7% |
| Amounts payable after more than one year | 17 | €102,072 | €75,483 | -€26,590 | -26.0% |
| Financial debts | 170/4 | €102,072 | €75,483 | -€26,590 | -26.0% |
| Amounts payable within one year | 42/48 | €57,172 | €31,641 | -€25,531 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €25,918 | €26,590 | +€671 | +2.6% |
| Trade debts | 44 | €1,821 | €219 | -€1,602 | -88.0% |
| Suppliers | 440/4 | €1,821 | €219 | -€1,602 | -88.0% |
| Taxes, remuneration and social security | 45 | €9,314 | €4,832 | -€4,482 | -48.1% |
| Taxes | 450/3 | €9,314 | €4,832 | -€4,482 | -48.1% |
| Other amounts payable | 47/48 | €20,119 | €0 | -€20,119 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,807 | €28,650 | +€5,844 | +25.6% |
| Other operating charges | 640/8 | €1,535 | €1,473 | -€62 | -4.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €92,887 | €85,643 | -€7,244 | -7.8% |
| Operating profit (loss) | 9901 | €68,545 | €55,520 | -€13,025 | -19.0% |
| Financial income | 75/76B | €0 | €1,851 | +€1,851 | |
| Recurring financial income | 75 | €0 | €1,851 | +€1,851 | |
| Financial charges | 65/66B | €2,296 | €3,183 | +€887 | +38.6% |
| Recurring financial charges | 65 | €2,296 | €3,183 | +€887 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €66,250 | €54,188 | -€12,062 | -18.2% |
| Income taxes | 67/77 | €20,813 | €16,841 | -€3,972 | -19.1% |
| Profit (loss) for the period | 9904 | €45,437 | €37,347 | -€8,090 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,437 | €37,347 | -€8,090 | -17.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.