S.P.R.L. SAMA: what changed
S.P.R.L. SAMA
Largest movements
- Receivables within one year +€37,120
up €37,120 (+26.1%), from €142,274 to €179,394
of which Other amounts receivable: +€37,526
- Stocks and contracts +€12,500
up €12,500 (+79.7%), from €15,678 to €28,178
- Cash -€3,272
down €3,272 (-48.8%), from €6,705 to €3,433
mainly Receivables within one year (-€37,120) and Stocks and contracts (-€12,500)
- Trade debts +€54,384
up €54,384 (+779%), from €6,980 to €61,364
- Tax, wage and social debts -€10,117
down €10,117 (-26.7%), from €37,848 to €27,731
- Gross operating margin -€29,424
down €29,424, from €25,438 to -€3,985
- Taxes -€7,851
down €7,851 (-87.2%), from €9,006 to €1,155
- Financial charges -€382
down €382 (-47.8%), from €800 to €418
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,173 | €211,225 | +€46,052 | +27.9% |
| Fixed assets | 21/28 | €219 | €219 | = | 0.0% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €164,954 | €211,006 | +€46,052 | +27.9% |
| Stocks and contracts in progress | 3 | €15,678 | €28,178 | +€12,500 | +79.7% |
| Stocks | 30/36 | €15,678 | €28,178 | +€12,500 | +79.7% |
| Amounts receivable within one year | 40/41 | €142,274 | €179,394 | +€37,120 | +26.1% |
| Trade receivables | 40 | €24,721 | €24,316 | -€405 | -1.6% |
| Other amounts receivable | 41 | €117,553 | €155,078 | +€37,526 | +31.9% |
| Cash at bank and in hand | 54/58 | €6,705 | €3,433 | -€3,272 | -48.8% |
| Deferred charges and accrued income | 490/1 | €297 | - | -€297 | |
| Total equity and liabilities | 10/49 | €165,173 | €211,225 | +€46,052 | +27.9% |
| Equity | 10/15 | €120,345 | €122,129 | +€1,784 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,644 | +€1,784 | +95.9% |
| 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 | - | €1,784 | +€1,784 | |
| Profit (loss) carried forward | 14 | €99,885 | €99,885 | = | 0.0% |
| Amounts payable | 17/49 | €44,828 | €89,095 | +€44,267 | +98.7% |
| Amounts payable within one year | 42/48 | €44,828 | €89,095 | +€44,267 | +98.7% |
| Trade debts | 44 | €6,980 | €61,364 | +€54,384 | +779% |
| Suppliers | 440/4 | €6,980 | €61,364 | +€54,384 | +779% |
| Taxes, remuneration and social security | 45 | €37,848 | €27,731 | -€10,117 | -26.7% |
| Taxes | 450/3 | €37,848 | €27,731 | -€10,117 | -26.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €25,438 | -€3,985 | -€29,424 | |
| Operating profit (loss) | 9901 | €25,388 | -€3,985 | -€29,374 | |
| Financial income | 75/76B | €7,547 | €7,343 | -€204 | -2.7% |
| Recurring financial income | 75 | €7,547 | €7,343 | -€204 | -2.7% |
| Financial charges | 65/66B | €800 | €418 | -€382 | -47.8% |
| Recurring financial charges | 65 | €800 | €418 | -€382 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €32,135 | €2,939 | -€29,196 | -90.9% |
| Income taxes | 67/77 | €9,006 | €1,155 | -€7,851 | -87.2% |
| Profit (loss) for the period | 9904 | €23,130 | €1,784 | -€21,345 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,130 | €1,784 | -€21,345 | -92.3% |
Next steps
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 4 November 2026 via checked.be.