SAMARE: 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.
SAMARE
Largest movements
- Tangible fixed assets -€9,522
down €9,522 (-5.4%), from €175,916 to €166,395
of which Land and buildings: -€9,512
- Cash +€5,705
up €5,705 (+16.8%), from €34,011 to €39,716
mainly Other debts (+€24,275) and Depreciation (+€11,393)
- Other debts +€24,275
up €24,275 (+68.0%), from €35,704 to €59,979
- Debts after one year -€12,077
down €12,077 (-9.4%), from €128,672 to €116,595
- Profit (loss) carried forward -€6,666
down €6,666 (-300%), from -€2,219 to -€8,885
- Tax, wage and social debts -€5,983
down €5,983 (-70.5%), from €8,484 to €2,501
of which Taxes: -€5,029
- Gross operating margin +€4,198
up €4,198 (+20.0%), from €21,032 to €25,230
- Staff costs +€3,915
up €3,915 (+38.0%), from €10,310 to €14,225
- Financial charges +€1,411
up €1,411 (+37.8%), from €3,730 to €5,141
- Depreciation +€915
up €915 (+8.7%), from €10,478 to €11,393
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 | €245,462 | €241,937 | -€3,526 | -1.4% |
| Fixed assets | 21/28 | €176,456 | €166,935 | -€9,522 | -5.4% |
| Tangible fixed assets | 22/27 | €175,916 | €166,395 | -€9,522 | -5.4% |
| Land and buildings | 22 | €170,947 | €161,435 | -€9,512 | -5.6% |
| Plant, machinery and equipment | 23 | €4,684 | €4,806 | +€122 | +2.6% |
| Furniture and vehicles | 24 | €285 | €153 | -€132 | -46.2% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €69,006 | €75,002 | +€5,996 | +8.7% |
| Stocks and contracts in progress | 3 | €656 | €743 | +€87 | +13.3% |
| Stocks | 30/36 | €656 | €743 | +€87 | +13.3% |
| Amounts receivable within one year | 40/41 | €31,999 | €32,510 | +€511 | +1.6% |
| Trade receivables | 40 | €26,999 | €29,135 | +€2,136 | +7.9% |
| Other amounts receivable | 41 | €5,000 | €3,375 | -€1,625 | -32.5% |
| Cash at bank and in hand | 54/58 | €34,011 | €39,716 | +€5,705 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,340 | €2,033 | -€307 | -13.1% |
| Total equity and liabilities | 10/49 | €245,462 | €241,937 | -€3,526 | -1.4% |
| Equity | 10/15 | €46,883 | €40,217 | -€6,666 | -14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,703 | €36,703 | = | 0.0% |
| Distributable reserves | 133 | €36,703 | €36,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,219 | -€8,885 | -€6,666 | -300% |
| Amounts payable | 17/49 | €198,579 | €201,719 | +€3,140 | +1.6% |
| Amounts payable after more than one year | 17 | €128,672 | €116,595 | -€12,077 | -9.4% |
| Financial debts | 170/4 | €128,672 | €116,595 | -€12,077 | -9.4% |
| Amounts payable within one year | 42/48 | €69,907 | €85,102 | +€15,195 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €11,941 | €12,077 | +€136 | +1.1% |
| Trade debts | 44 | €11,926 | €10,545 | -€1,381 | -11.6% |
| Suppliers | 440/4 | €11,926 | €10,545 | -€1,381 | -11.6% |
| Advances received on contracts in progress | 46 | €1,852 | - | -€1,852 | |
| Taxes, remuneration and social security | 45 | €8,484 | €2,501 | -€5,983 | -70.5% |
| Taxes | 450/3 | €6,761 | €1,733 | -€5,029 | -74.4% |
| Remuneration and social security | 454/9 | €1,722 | €768 | -€954 | -55.4% |
| Other amounts payable | 47/48 | €35,704 | €59,979 | +€24,275 | +68.0% |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Remuneration, social security and pensions | 62 | €10,310 | €14,225 | +€3,915 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,478 | €11,393 | +€915 | +8.7% |
| Other operating charges | 640/8 | €922 | €1,149 | +€226 | +24.5% |
| Gross operating margin | 9900 | €21,032 | €25,230 | +€4,198 | +20.0% |
| Operating profit (loss) | 9901 | -€679 | -€1,536 | -€858 | -126% |
| Financial income | 75/76B | €4 | €11 | +€7 | +201% |
| Recurring financial income | 75 | €4 | €11 | +€7 | +201% |
| Financial charges | 65/66B | €3,730 | €5,141 | +€1,411 | +37.8% |
| Recurring financial charges | 65 | €3,730 | €5,141 | +€1,411 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,405 | -€6,666 | -€2,261 | -51.3% |
| Profit (loss) for the period | 9904 | -€4,405 | -€6,666 | -€2,261 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,405 | -€6,666 | -€2,261 | -51.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.