SAM IT: what changed
Two fiscal 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 IT
Largest movements
- Tangible fixed assets -€15,708
down €15,708 (-27.6%), from €56,828 to €41,121
of which Furniture and vehicles: -€14,724
- Trade debts -€21,683
down €21,683 (-73.9%), from €29,322 to €7,640
- Other debts +€17,426
up €17,426 (+2149.3%), from €811 to €18,237
- Tax, wage and social debts -€4,505
down €4,505 (-29.8%), from €15,117 to €10,612
- Financial income +€7,495
up €7,495 (+439.0%), from €1,708 to €9,203
- Taxes -€7,417
down €7,417 (-26.1%), from €28,368 to €20,951
- Gross operating margin -€2,512
down €2,512 (-2.1%), from €118,706 to €116,194
- Depreciation -€1,581
down €1,581 (-9.1%), from €17,288 to €15,708
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.
Cash bridge derived
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 | €282,557 | €273,795 | -€8,762 | -3.1% |
| Fixed assets | 21/28 | €57,078 | €41,371 | -€15,708 | -27.5% |
| Tangible fixed assets | 22/27 | €56,828 | €41,121 | -€15,708 | -27.6% |
| Land and buildings | 22 | €396 | - | -€396 | |
| Plant, machinery and equipment | 23 | €2,188 | €1,600 | -€588 | -26.9% |
| Furniture and vehicles | 24 | €54,245 | €39,521 | -€14,724 | -27.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €225,478 | €232,424 | +€6,946 | +3.1% |
| Amounts receivable within one year | 40/41 | €15,306 | €17,605 | +€2,299 | +15.0% |
| Trade receivables | 40 | €15,306 | €16,263 | +€957 | +6.3% |
| Other amounts receivable | 41 | - | €1,343 | +€1,343 | |
| Current investments | 50/53 | €182,216 | €183,728 | +€1,512 | +0.8% |
| Cash at bank and in hand | 54/58 | €26,155 | €28,950 | +€2,795 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,801 | €2,140 | +€339 | +18.9% |
| Total equity and liabilities | 10/49 | €282,557 | €273,795 | -€8,762 | -3.1% |
| Equity | 10/15 | €237,307 | €237,307 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €236,307 | €236,307 | = | 0.0% |
| Distributable reserves | 133 | €236,307 | €236,307 | = | 0.0% |
| Amounts payable | 17/49 | €45,250 | €36,488 | -€8,762 | -19.4% |
| Amounts payable within one year | 42/48 | €45,250 | €36,488 | -€8,762 | -19.4% |
| Trade debts | 44 | €29,322 | €7,640 | -€21,683 | -73.9% |
| Suppliers | 440/4 | €29,322 | €7,640 | -€21,683 | -73.9% |
| Taxes, remuneration and social security | 45 | €15,117 | €10,612 | -€4,505 | -29.8% |
| Taxes | 450/3 | €15,117 | €10,612 | -€4,505 | -29.8% |
| Other amounts payable | 47/48 | €811 | €18,237 | +€17,426 | +2149.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,288 | €15,708 | -€1,581 | -9.1% |
| Other operating charges | 640/8 | €1,087 | €1,093 | +€6 | +0.5% |
| Gross operating margin | 9900 | €118,706 | €116,194 | -€2,512 | -2.1% |
| Operating profit (loss) | 9901 | €100,330 | €99,393 | -€937 | -0.9% |
| Financial income | 75/76B | €1,708 | €9,203 | +€7,495 | +439.0% |
| Recurring financial income | 75 | €1,708 | €9,203 | +€7,495 | +439.0% |
| Financial charges | 65/66B | €141 | €309 | +€168 | +119.1% |
| Recurring financial charges | 65 | €141 | €309 | +€168 | +119.1% |
| Profit (loss) for the period before taxes | 9903 | €101,897 | €108,287 | +€6,391 | +6.3% |
| Income taxes | 67/77 | €28,368 | €20,951 | -€7,417 | -26.1% |
| Profit (loss) for the period | 9904 | €73,529 | €87,336 | +€13,807 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,529 | €87,336 | +€13,807 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.