Sam solves IT: 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 solves IT
Largest movements
- Cash +€41,838
up €41,838 (+71.1%), from €58,831 to €100,669
mainly Net result for the year (+€66,136) and Tax, wage and social debts (+€6,871)
- Receivables within one year +€15,751
new in 2025: €15,751
of which Other amounts receivable: +€15,687
- Tangible fixed assets +€15,703
up €15,703 (+394%), from €3,989 to €19,692
of which Furniture and vehicles: +€16,287
- Reserves +€66,136
up €66,136 (+162%), from €40,729 to €106,865
- Tax, wage and social debts +€6,871
up €6,871 (+33.2%), from €20,691 to €27,563
of which Taxes: +€6,808
- Gross operating margin +€33,601
up €33,601 (+61.2%), from €54,912 to €88,513
- Taxes +€6,238
up €6,238 (+57.7%), from €10,817 to €17,055
- Depreciation +€2,040
up €2,040 (+428%), from €476 to €2,517
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 | €63,430 | €136,784 | +€73,354 | +116% |
| Fixed assets | 21/28 | €3,989 | €19,692 | +€15,703 | +394% |
| Tangible fixed assets | 22/27 | €3,989 | €19,692 | +€15,703 | +394% |
| Plant, machinery and equipment | 23 | €2,570 | €1,986 | -€585 | -22.7% |
| Furniture and vehicles | 24 | €1,418 | €17,706 | +€16,287 | +1,148% |
| Current assets | 29/58 | €59,441 | €117,092 | +€57,651 | +97.0% |
| Amounts receivable within one year | 40/41 | - | €15,751 | +€15,751 | |
| Trade receivables | 40 | - | €64 | +€64 | |
| Other amounts receivable | 41 | - | €15,687 | +€15,687 | |
| Cash at bank and in hand | 54/58 | €58,831 | €100,669 | +€41,838 | +71.1% |
| Deferred charges and accrued income | 490/1 | €610 | €672 | +€62 | +10.2% |
| Total equity and liabilities | 10/49 | €63,430 | €136,784 | +€73,354 | +116% |
| Equity | 10/15 | €41,729 | €107,865 | +€66,136 | +158% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,729 | €106,865 | +€66,136 | +162% |
| Distributable reserves | 133 | €40,729 | €106,865 | +€66,136 | +162% |
| Amounts payable | 17/49 | €21,702 | €28,919 | +€7,217 | +33.3% |
| Amounts payable within one year | 42/48 | €21,702 | €28,919 | +€7,217 | +33.3% |
| Financial debts | 43 | €3 | €0 | -€3 | -100% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100% |
| Trade debts | 44 | €976 | €1,356 | +€380 | +38.9% |
| Suppliers | 440/4 | €976 | €1,356 | +€380 | +38.9% |
| Taxes, remuneration and social security | 45 | €20,691 | €27,563 | +€6,871 | +33.2% |
| Taxes | 450/3 | €20,691 | €27,499 | +€6,808 | +32.9% |
| Remuneration and social security | 454/9 | - | €64 | +€64 | |
| Other amounts payable | 47/48 | €31 | €0 | -€31 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €476 | €2,517 | +€2,040 | +428% |
| Other operating charges | 640/8 | - | €216 | +€216 | |
| Gross operating margin | 9900 | €54,912 | €88,513 | +€33,601 | +61.2% |
| Operating profit (loss) | 9901 | €54,436 | €85,780 | +€31,345 | +57.6% |
| Financial income | 75/76B | - | €436 | +€436 | |
| Recurring financial income | 75 | - | €436 | +€436 | |
| Financial charges | 65/66B | €2,890 | €3,025 | +€135 | +4.7% |
| Recurring financial charges | 65 | €2,890 | €3,025 | +€135 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €51,546 | €83,192 | +€31,646 | +61.4% |
| Income taxes | 67/77 | €10,817 | €17,055 | +€6,238 | +57.7% |
| Profit (loss) for the period | 9904 | €40,729 | €66,136 | +€25,408 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,729 | €66,136 | +€25,408 | +62.4% |
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.