Selina Samip: 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.
Selina Samip
Largest movements
- Cash +€43,949
up €43,949 (+548%), from €8,022 to €51,972
mainly Net result for the year (+€51,379) and Debts after one year (+€18,396)
- Tangible fixed assets +€29,275
up €29,275 (+730%), from €4,009 to €33,284
of which Furniture and vehicles: +€29,703
- Receivables within one year +€7,344
up €7,344 (+41.4%), from €17,723 to €25,067
of which Other amounts receivable: +€10,067
- Reserves +€30,237
up €30,237 (+150%), from €20,182 to €50,419
- Profit (loss) carried forward +€21,142
no longer reported in 2025 (was -€21,142)
- Debts after one year +€18,396
new in 2025: €18,396
- Trade debts +€13,341
up €13,341 (+488%), from €2,732 to €16,074
- Tax, wage and social debts -€9,189
down €9,189 (-40.6%), from €22,654 to €13,465
- Gross operating margin +€60,588
up €60,588, from -€20,105 to €40,484
- Financial income +€35,366
new in 2025: €35,366
- Taxes +€13,223
new in 2025: €13,223
- Financial charges +€5,488
up €5,488 (+12,189%), from €45 to €5,533
- Depreciation +€2,571
up €2,571 (+528%), from €487 to €3,058
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 | €29,754 | €110,323 | +€80,569 | +271% |
| Fixed assets | 21/28 | €4,009 | €33,284 | +€29,275 | +730% |
| Tangible fixed assets | 22/27 | €4,009 | €33,284 | +€29,275 | +730% |
| Land and buildings | 22 | €4,009 | €3,582 | -€427 | -10.7% |
| Furniture and vehicles | 24 | - | €29,703 | +€29,703 | |
| Current assets | 29/58 | €25,745 | €77,039 | +€51,294 | +199% |
| Amounts receivable within one year | 40/41 | €17,723 | €25,067 | +€7,344 | +41.4% |
| Trade receivables | 40 | €2,723 | - | -€2,723 | |
| Other amounts receivable | 41 | €15,000 | €25,067 | +€10,067 | +67.1% |
| Cash at bank and in hand | 54/58 | €8,022 | €51,972 | +€43,949 | +548% |
| Total equity and liabilities | 10/49 | €29,754 | €110,323 | +€80,569 | +271% |
| Equity | 10/15 | €1,540 | €52,919 | +€51,379 | +3,336% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,182 | €50,419 | +€30,237 | +150% |
| Distributable reserves | 133 | €20,182 | €50,419 | +€30,237 | +150% |
| Profit (loss) carried forward | 14 | -€21,142 | - | +€21,142 | |
| Amounts payable | 17/49 | €28,214 | €57,404 | +€29,190 | +103% |
| Amounts payable after more than one year | 17 | - | €18,396 | +€18,396 | |
| Financial debts | 170/4 | - | €18,396 | +€18,396 | |
| Amounts payable within one year | 42/48 | €28,214 | €39,008 | +€10,794 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,660 | +€6,660 | |
| Trade debts | 44 | €2,732 | €16,074 | +€13,341 | +488% |
| Suppliers | 440/4 | €2,732 | €16,074 | +€13,341 | +488% |
| Taxes, remuneration and social security | 45 | €22,654 | €13,465 | -€9,189 | -40.6% |
| Taxes | 450/3 | €22,654 | €13,465 | -€9,189 | -40.6% |
| Other amounts payable | 47/48 | €2,828 | €2,809 | -€19 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €3,058 | +€2,571 | +528% |
| Other operating charges | 640/8 | €505 | €2,657 | +€2,152 | +426% |
| Gross operating margin | 9900 | -€20,105 | €40,484 | +€60,588 | |
| Operating profit (loss) | 9901 | -€21,097 | €34,768 | +€55,865 | |
| Financial income | 75/76B | - | €35,366 | +€35,366 | |
| Recurring financial income | 75 | - | €35,366 | +€35,366 | |
| Financial charges | 65/66B | €45 | €5,533 | +€5,488 | +12,189% |
| Recurring financial charges | 65 | €45 | €5,533 | +€5,488 | +12,189% |
| Profit (loss) for the period before taxes | 9903 | -€21,142 | €64,602 | +€85,744 | |
| Income taxes | 67/77 | - | €13,223 | +€13,223 | |
| Profit (loss) for the period | 9904 | -€21,142 | €51,379 | +€72,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,142 | €51,379 | +€72,521 |
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 22 October 2026 via checked.be.