SAMVITO: 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.
SAMVITO
Largest movements
- Financial fixed assets +€425,000
new in 2025: €425,000
- Receivables after one year +€322,080
new in 2025: €322,080
- Tangible fixed assets +€195,114
up €195,114 (+14.9%), from €1.3m to €1.5m
of which Other tangible fixed assets: +€214,211
- Receivables within one year +€192,184
up €192,184 (+48.9%), from €393,213 to €585,397
of which Trade receivables: +€188,516
- Cash -€61,759
down €61,759 (-37.8%), from €163,344 to €101,585
mainly Investment in fixed assets (net) (-€708,812) and Receivables after one year (-€322,080)
- Debts after one year +€902,320
up €902,320 (+67.8%), from €1.3m to €2.2m
- Profit (loss) carried forward +€131,214
up €131,214 (+50.4%), from -€260,320 to -€129,106
- Advances received +€114,764
up €114,764 (+93.0%), from €123,400 to €238,164
- Other debts -€107,704
down €107,704 (-39.0%), from €275,965 to €168,262
- Current portion of long-term debt +€64,117
up €64,117 (+161%), from €39,933 to €104,050
- Gross operating margin +€471,260
up €471,260, from -€144,295 to €326,966
- Depreciation +€48,680
up €48,680 (+122%), from €40,017 to €88,697
- Write-downs -€47,513
no longer reported in 2025 (was €47,513)
- Financial charges +€31,214
up €31,214 (+51.8%), from €60,308 to €91,521
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 | €1,880,093 | €2,938,639 | +€1.1m | +56.3% |
| Fixed assets | 21/28 | €1,308,824 | €1,928,938 | +€620,114 | +47.4% |
| Tangible fixed assets | 22/27 | €1,308,824 | €1,503,938 | +€195,114 | +14.9% |
| Land and buildings | 22 | €1,243,113 | €1,225,377 | -€17,736 | -1.4% |
| Furniture and vehicles | 24 | - | €1,399 | +€1,399 | |
| Other tangible fixed assets | 26 | €62,950 | €277,162 | +€214,211 | +340% |
| Assets under construction and advance payments | 27 | €2,760 | - | -€2,760 | |
| Financial fixed assets | 28 | - | €425,000 | +€425,000 | |
| Current assets | 29/58 | €571,269 | €1,009,701 | +€438,431 | +76.7% |
| Amounts receivable after more than one year | 29 | - | €322,080 | +€322,080 | |
| Trade receivables | 290 | - | €322,080 | +€322,080 | |
| Amounts receivable within one year | 40/41 | €393,213 | €585,397 | +€192,184 | +48.9% |
| Trade receivables | 40 | €393,213 | €581,729 | +€188,516 | +47.9% |
| Other amounts receivable | 41 | - | €3,668 | +€3,668 | |
| Cash at bank and in hand | 54/58 | €163,344 | €101,585 | -€61,759 | -37.8% |
| Deferred charges and accrued income | 490/1 | €14,713 | €639 | -€14,074 | -95.7% |
| Total equity and liabilities | 10/49 | €1,880,093 | €2,938,639 | +€1.1m | +56.3% |
| Equity | 10/15 | -€258,320 | -€127,106 | +€131,214 | +50.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€260,320 | -€129,106 | +€131,214 | +50.4% |
| Amounts payable | 17/49 | €2,138,413 | €3,065,745 | +€927,332 | +43.4% |
| Amounts payable after more than one year | 17 | €1,331,766 | €2,234,086 | +€902,320 | +67.8% |
| Financial debts | 170/4 | €1,331,766 | €2,234,086 | +€902,320 | +67.8% |
| Amounts payable within one year | 42/48 | €806,647 | €831,659 | +€25,012 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €39,933 | €104,050 | +€64,117 | +161% |
| Trade debts | 44 | €356,417 | €312,560 | -€43,857 | -12.3% |
| Suppliers | 440/4 | €356,417 | €312,560 | -€43,857 | -12.3% |
| Advances received on contracts in progress | 46 | €123,400 | €238,164 | +€114,764 | +93.0% |
| Taxes, remuneration and social security | 45 | €10,931 | €8,623 | -€2,308 | -21.1% |
| Taxes | 450/3 | €10,931 | €8,623 | -€2,308 | -21.1% |
| Other amounts payable | 47/48 | €275,965 | €168,262 | -€107,704 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,017 | €88,697 | +€48,680 | +122% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €47,513 | - | -€47,513 | |
| Other operating charges | 640/8 | €17,454 | €15,618 | -€1,836 | -10.5% |
| Gross operating margin | 9900 | -€144,295 | €326,966 | +€471,260 | |
| Operating profit (loss) | 9901 | -€249,279 | €222,651 | +€471,930 | |
| Financial income | 75/76B | €6 | €0 | -€5 | -91.1% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -91.1% |
| Financial charges | 65/66B | €60,308 | €91,521 | +€31,214 | +51.8% |
| Recurring financial charges | 65 | €60,308 | €91,521 | +€31,214 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€309,581 | €131,130 | +€440,711 | |
| Income taxes | 67/77 | €983 | -€84 | -€1,067 | |
| Profit (loss) for the period | 9904 | -€310,565 | €131,214 | +€441,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€310,565 | €131,214 | +€441,778 |
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 19 October 2026 via checked.be.