SAMI: what changed
What changed
SAMI
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€5,512
2024 · €47,593-€42,081
Equity
€107,919
2024 · €102,406+€5,512
Cash
€100,904
2024 · €99,704+€1,201
Balance sheet total
€160,756
2024 · €163,002-€2,246
Largest movements
Assets
- Tangible fixed assets -€8,899
down €8,899 (-36.9%), from €24,149 to €15,250
of which Other tangible fixed assets: -€7,929
- Deferred charges and accrued income +€2,043
up €2,043 (+306%), from €668 to €2,710
- Stocks and contracts +€1,790
up €1,790 (+16.9%), from €10,621 to €12,410
Equity and liabilities
- Other debts -€12,053
down €12,053 (-95.9%), from €12,564 to €512
- Reserves +€5,512
up €5,512 (+4.5%), from €123,248 to €128,760
- Trade debts +€2,795
up €2,795 (+82.1%), from €3,402 to €6,197
Income statement
- Gross operating margin -€45,433
down €45,433 (-38.3%), from €118,690 to €73,257
- Taxes -€16,336
down €16,336 (-88.2%), from €18,515 to €2,179
- Staff costs +€10,372
up €10,372 (+26.8%), from €38,642 to €49,014
- Other operating charges +€2,212
up €2,212 (+364%), from €607 to €2,820
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,593
Gross operating margin
-€45,433
Staff costs
-€10,372
Depreciation
-€542
Other operating charges
-€2,212
Financial income
-€31
Financial charges
+€174
Taxes
+€16,336
Result 2025
€5,512
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,725
Investment
-€4,524
Financing
€0
Cash 2024
€99,704
From operations (derived)
+€5,725
Net result for the year
+€5,512
Depreciation
+€13,423
Stocks and contracts
-€1,790
Receivables within one year
-€1,620
Deferred charges and accrued income
-€2,043
Trade debts
+€2,795
Tax, wage and social debts
+€1,500
Other debts
-€12,053
Investment (derived)
-€4,524
Investment in fixed assets (net)
-€4,524
Cash 2025
€100,904
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,002 | €160,756 | -€2,246 | -1.4% |
| Fixed assets | 21/28 | €40,724 | €31,825 | -€8,899 | -21.9% |
| Tangible fixed assets | 22/27 | €24,149 | €15,250 | -€8,899 | -36.9% |
| Plant, machinery and equipment | 23 | €3,828 | €3,390 | -€438 | -11.4% |
| Furniture and vehicles | 24 | €1,490 | €958 | -€532 | -35.7% |
| Other tangible fixed assets | 26 | €18,831 | €10,903 | -€7,929 | -42.1% |
| Financial fixed assets | 28 | €16,575 | €16,575 | = | 0.0% |
| Current assets | 29/58 | €122,278 | €128,931 | +€6,653 | +5.4% |
| Stocks and contracts in progress | 3 | €10,621 | €12,410 | +€1,790 | +16.9% |
| Stocks | 30/36 | €10,621 | €12,410 | +€1,790 | +16.9% |
| Amounts receivable within one year | 40/41 | €11,286 | €12,906 | +€1,620 | +14.4% |
| Trade receivables | 40 | €9,072 | €3,163 | -€5,909 | -65.1% |
| Other amounts receivable | 41 | €2,214 | €9,743 | +€7,529 | +340% |
| Cash at bank and in hand | 54/58 | €99,704 | €100,904 | +€1,201 | +1.2% |
| Deferred charges and accrued income | 490/1 | €668 | €2,710 | +€2,043 | +306% |
| Total equity and liabilities | 10/49 | €163,002 | €160,756 | -€2,246 | -1.4% |
| Equity | 10/15 | €102,406 | €107,919 | +€5,512 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,248 | €128,760 | +€5,512 | +4.5% |
| Distributable reserves | 133 | €123,248 | €128,760 | +€5,512 | +4.5% |
| Profit (loss) carried forward | 14 | -€39,441 | -€39,441 | = | 0.0% |
| Amounts payable | 17/49 | €60,596 | €52,837 | -€7,758 | -12.8% |
| Amounts payable within one year | 42/48 | €60,596 | €52,837 | -€7,758 | -12.8% |
| Trade debts | 44 | €3,402 | €6,197 | +€2,795 | +82.1% |
| Suppliers | 440/4 | €3,402 | €6,197 | +€2,795 | +82.1% |
| Taxes, remuneration and social security | 45 | €44,629 | €46,129 | +€1,500 | +3.4% |
| Taxes | 450/3 | €33,337 | €40,783 | +€7,447 | +22.3% |
| Remuneration and social security | 454/9 | €11,292 | €5,345 | -€5,947 | -52.7% |
| Other amounts payable | 47/48 | €12,564 | €512 | -€12,053 | -95.9% |
| Remuneration, social security and pensions | 62 | €38,642 | €49,014 | +€10,372 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €13,423 | +€542 | +4.2% |
| Other operating charges | 640/8 | €607 | €2,820 | +€2,212 | +364% |
| Gross operating margin | 9900 | €118,690 | €73,257 | -€45,433 | -38.3% |
| Operating profit (loss) | 9901 | €66,560 | €8,000 | -€58,560 | -88.0% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €483 | €309 | -€174 | -36.0% |
| Recurring financial charges | 65 | €483 | €309 | -€174 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €66,108 | €7,691 | -€58,417 | -88.4% |
| Income taxes | 67/77 | €18,515 | €2,179 | -€16,336 | -88.2% |
| Profit (loss) for the period | 9904 | €47,593 | €5,512 | -€42,081 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,593 | €5,512 | -€42,081 | -88.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.