SARAY SAMIR: 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.
SARAY SAMIR
Largest movements
- Receivables within one year -€5,864
down €5,864 (-32.9%), from €17,841 to €11,977
- Stocks and contracts +€1,200
up €1,200 (+52.2%), from €2,300 to €3,500
- Cash -€529
down €529 (-13.7%), from €3,869 to €3,340
mainly Trade debts (-€5,925) and Stocks and contracts (-€1,200)
- Trade debts -€5,925
down €5,925 (-87.5%), from €6,775 to €850
- Profit (loss) carried forward +€488
up €488 (+5.1%), from €9,492 to €9,980
- Tax, wage and social debts +€244
up €244 (+45.2%), from €539 to €783
- Gross operating margin -€1,792
down €1,792 (-67.3%), from €2,664 to €872
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Taxes -€240
down €240 (-49.6%), from €484 to €244
- Financial charges -€37
down €37 (-64.9%), from €56 to €20
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 | €24,010 | €18,817 | -€5,193 | -21.6% |
| Current assets | 29/58 | €24,010 | €18,817 | -€5,193 | -21.6% |
| Stocks and contracts in progress | 3 | €2,300 | €3,500 | +€1,200 | +52.2% |
| Stocks | 30/36 | €2,300 | €3,500 | +€1,200 | +52.2% |
| Amounts receivable within one year | 40/41 | €17,841 | €11,977 | -€5,864 | -32.9% |
| Other amounts receivable | 41 | €17,841 | €11,977 | -€5,864 | -32.9% |
| Cash at bank and in hand | 54/58 | €3,869 | €3,340 | -€529 | -13.7% |
| Total equity and liabilities | 10/49 | €24,010 | €18,817 | -€5,193 | -21.6% |
| Equity | 10/15 | €16,695 | €17,184 | +€488 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,003 | €1,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,003 | €1,003 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,003 | €1,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,492 | €9,980 | +€488 | +5.1% |
| Amounts payable | 17/49 | €7,314 | €1,633 | -€5,681 | -77.7% |
| Amounts payable within one year | 42/48 | €7,314 | €1,633 | -€5,681 | -77.7% |
| Trade debts | 44 | €6,775 | €850 | -€5,925 | -87.5% |
| Suppliers | 440/4 | €6,775 | €850 | -€5,925 | -87.5% |
| Taxes, remuneration and social security | 45 | €539 | €783 | +€244 | +45.2% |
| Taxes | 450/3 | €539 | €783 | +€244 | +45.2% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €2,664 | €872 | -€1,792 | -67.3% |
| Operating profit (loss) | 9901 | €2,159 | €752 | -€1,407 | -65.2% |
| Financial charges | 65/66B | €56 | €20 | -€37 | -64.9% |
| Recurring financial charges | 65 | €56 | €20 | -€37 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €2,102 | €732 | -€1,370 | -65.2% |
| Income taxes | 67/77 | €484 | €244 | -€240 | -49.6% |
| Profit (loss) for the period | 9904 | €1,618 | €488 | -€1,130 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,618 | €488 | -€1,130 | -69.8% |
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 15 October 2026 via checked.be.