Studio Samon: 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.
Studio Samon
Largest movements
- Receivables after one year +€86,313
new in 2025: €86,313
- Cash -€56,999
down €56,999 (-32.8%), from €173,921 to €116,922
mainly Receivables after one year (-€86,313) and Investment in fixed assets (net) (-€65,067)
- Tangible fixed assets +€26,658
up €26,658 (+3.4%), from €774,425 to €801,083
of which Leasing and similar rights: +€34,943
- Receivables within one year -€13,543
down €13,543 (-18.8%), from €71,917 to €58,374
of which Trade receivables: -€21,891
- Reserves +€46,900
up €46,900 (+27.3%), from €171,860 to €218,760
of which Distributable reserves: +€46,900
- Debts after one year -€22,764
down €22,764 (-3.8%), from €591,989 to €569,225
- Current portion of long-term debt +€21,842
up €21,842 (+103.7%), from €21,059 to €42,901
- Other debts +€18,212
up €18,212 (+31.3%), from €58,197 to €76,409
- Tax, wage and social debts -€17,070
down €17,070 (-56.1%), from €30,444 to €13,374
- Other operating charges +€9,977
up €9,977 (+591.4%), from €1,687 to €11,664
- Depreciation +€5,606
up €5,606 (+17.1%), from €32,803 to €38,409
- Taxes -€5,475
down €5,475 (-22.9%), from €23,904 to €18,429
- Financial charges +€3,149
up €3,149 (+14.7%), from €21,381 to €24,530
- Gross operating margin +€2,898
up €2,898 (+2.0%), from €141,394 to €144,292
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 | €1,024,263 | €1,066,692 | +€42,429 | +4.1% |
| Fixed assets | 21/28 | €778,425 | €805,083 | +€26,658 | +3.4% |
| Tangible fixed assets | 22/27 | €774,425 | €801,083 | +€26,658 | +3.4% |
| Land and buildings | 22 | €293,986 | €281,382 | -€12,604 | -4.3% |
| Furniture and vehicles | 24 | €3,828 | €8,147 | +€4,319 | +112.8% |
| Leasing and similar rights | 25 | €476,611 | €511,554 | +€34,943 | +7.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €245,838 | €261,609 | +€15,771 | +6.4% |
| Amounts receivable after more than one year | 29 | - | €86,313 | +€86,313 | |
| Other amounts receivable | 291 | - | €86,313 | +€86,313 | |
| Amounts receivable within one year | 40/41 | €71,917 | €58,374 | -€13,543 | -18.8% |
| Trade receivables | 40 | €65,817 | €43,926 | -€21,891 | -33.3% |
| Other amounts receivable | 41 | €6,100 | €14,448 | +€8,348 | +136.9% |
| Cash at bank and in hand | 54/58 | €173,921 | €116,922 | -€56,999 | -32.8% |
| Total equity and liabilities | 10/49 | €1,024,263 | €1,066,692 | +€42,429 | +4.1% |
| Equity | 10/15 | €305,626 | €346,995 | +€41,369 | +13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €171,860 | €218,760 | +€46,900 | +27.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €216,900 | +€46,900 | +27.6% |
| Profit (loss) carried forward | 14 | €121,366 | €115,835 | -€5,531 | -4.6% |
| Amounts payable | 17/49 | €718,637 | €719,697 | +€1,060 | +0.1% |
| Amounts payable after more than one year | 17 | €591,989 | €569,225 | -€22,764 | -3.8% |
| Financial debts | 170/4 | €591,989 | €569,225 | -€22,764 | -3.8% |
| Amounts payable within one year | 42/48 | €109,841 | €132,684 | +€22,843 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €21,059 | €42,901 | +€21,842 | +103.7% |
| Trade debts | 44 | €141 | - | -€141 | |
| Suppliers | 440/4 | €141 | - | -€141 | |
| Taxes, remuneration and social security | 45 | €30,444 | €13,374 | -€17,070 | -56.1% |
| Taxes | 450/3 | €30,444 | €13,374 | -€17,070 | -56.1% |
| Other amounts payable | 47/48 | €58,197 | €76,409 | +€18,212 | +31.3% |
| Accrued charges and deferred income | 492/3 | €16,807 | €17,788 | +€981 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,803 | €38,409 | +€5,606 | +17.1% |
| Other operating charges | 640/8 | €1,687 | €11,664 | +€9,977 | +591.4% |
| Gross operating margin | 9900 | €141,394 | €144,292 | +€2,898 | +2.0% |
| Operating profit (loss) | 9901 | €106,904 | €94,219 | -€12,685 | -11.9% |
| Financial income | 75/76B | - | €1,710 | +€1,710 | |
| Recurring financial income | 75 | - | €1,710 | +€1,710 | |
| Financial charges | 65/66B | €21,381 | €24,530 | +€3,149 | +14.7% |
| Recurring financial charges | 65 | €21,381 | €24,530 | +€3,149 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €85,523 | €71,399 | -€14,124 | -16.5% |
| Income taxes | 67/77 | €23,904 | €18,429 | -€5,475 | -22.9% |
| Profit (loss) for the period | 9904 | €61,619 | €52,970 | -€8,649 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,619 | €52,970 | -€8,649 | -14.0% |
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 8 October 2026 via checked.be.