Sam.an.da Consulting: 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.
Sam.an.da Consulting
Largest movements
- Receivables within one year +€228,210
up €228,210 (+546%), from €41,811 to €270,021
of which Other amounts receivable: +€202,003
- Financial fixed assets +€100,000
new in 2025: €100,000
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€94,829
up €94,829 (+2,460%), from €3,855 to €98,684
of which Other tangible fixed assets: +€78,015
- Cash -€79,050
down €79,050 (-32.9%), from €240,115 to €161,065
mainly Receivables within one year (-€228,210) and Investment in fixed assets (net) (-€199,889)
- Reserves +€198,639
up €198,639 (+73.0%), from €271,979 to €470,618
- Tax, wage and social debts +€40,992
up €40,992 (+39.6%), from €103,589 to €144,581
of which Taxes: +€36,582
- Gross operating margin +€37,290
up €37,290 (+14.3%), from €261,523 to €298,813
- Staff costs +€29,973
up €29,973 (+316%), from €9,472 to €39,445
- Depreciation +€4,409
up €4,409 (+677%), from €651 to €5,060
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 | €386,619 | €630,669 | +€244,050 | +63.1% |
| Fixed assets | 21/28 | €3,855 | €198,684 | +€194,829 | +5,054% |
| Tangible fixed assets | 22/27 | €3,855 | €98,684 | +€94,829 | +2,460% |
| Plant, machinery and equipment | 23 | €2,670 | €20,134 | +€17,464 | +654% |
| Furniture and vehicles | 24 | €1,185 | €534 | -€651 | -54.9% |
| Other tangible fixed assets | 26 | - | €78,015 | +€78,015 | |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €382,764 | €431,985 | +€49,221 | +12.9% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €41,811 | €270,021 | +€228,210 | +546% |
| Trade receivables | 40 | €36,669 | €62,876 | +€26,207 | +71.5% |
| Other amounts receivable | 41 | €5,142 | €207,145 | +€202,003 | +3,928% |
| Cash at bank and in hand | 54/58 | €240,115 | €161,065 | -€79,050 | -32.9% |
| Deferred charges and accrued income | 490/1 | €838 | €898 | +€60 | +7.2% |
| Total equity and liabilities | 10/49 | €386,619 | €630,669 | +€244,050 | +63.1% |
| Equity | 10/15 | €276,979 | €475,618 | +€198,639 | +71.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €271,979 | €470,618 | +€198,639 | +73.0% |
| Distributable reserves | 133 | €271,979 | €470,618 | +€198,639 | +73.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €109,640 | €155,051 | +€45,411 | +41.4% |
| Amounts payable within one year | 42/48 | €109,640 | €150,281 | +€40,641 | +37.1% |
| Trade debts | 44 | €5,251 | €5,700 | +€449 | +8.6% |
| Suppliers | 440/4 | €5,251 | €5,700 | +€449 | +8.6% |
| Taxes, remuneration and social security | 45 | €103,589 | €144,581 | +€40,992 | +39.6% |
| Taxes | 450/3 | €101,940 | €138,522 | +€36,582 | +35.9% |
| Remuneration and social security | 454/9 | €1,649 | €6,059 | +€4,410 | +267% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100% |
| Accrued charges and deferred income | 492/3 | - | €4,770 | +€4,770 | |
| Remuneration, social security and pensions | 62 | €9,472 | €39,445 | +€29,973 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €5,060 | +€4,409 | +677% |
| Other operating charges | 640/8 | €1,198 | €334 | -€864 | -72.1% |
| Non-recurring operating charges | 66A | €359 | €0 | -€359 | -100% |
| Gross operating margin | 9900 | €261,523 | €298,813 | +€37,290 | +14.3% |
| Operating profit (loss) | 9901 | €249,843 | €253,974 | +€4,131 | +1.7% |
| Financial income | 75/76B | €2,790 | €4,019 | +€1,229 | +44.1% |
| Recurring financial income | 75 | €2,790 | €4,019 | +€1,229 | +44.1% |
| Financial charges | 65/66B | €159 | €6 | -€153 | -96.0% |
| Recurring financial charges | 65 | €159 | €6 | -€153 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €252,474 | €257,987 | +€5,513 | +2.2% |
| Income taxes | 67/77 | €58,909 | €59,348 | +€439 | +0.7% |
| Profit (loss) for the period | 9904 | €193,565 | €198,638 | +€5,073 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €193,565 | €198,638 | +€5,073 | +2.6% |
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 25 October 2026 via checked.be.