SAMA: 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.
SAMA
Largest movements
- Cash +€27,400
up €27,400 (+97.3%), from €28,159 to €55,559
mainly Net result for the year (+€30,417) and Trade debts (+€387)
- Profit (loss) carried forward +€30,416
up €30,416 (+82.0%), from -€37,100 to -€6,684
- Financial income +€784
up €784 (+2.4%), from €33,028 to €33,812
- Taxes +€236
up €236 (+25.9%), from €908 to €1,144
- Financial charges +€124
up €124 (+7.5%), from €1,656 to €1,780
- Other operating charges +€3
up €3 (+0.9%), from €384 to €387
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 | €589,458 | €620,262 | +€30,804 | +5.2% |
| Fixed assets | 21/28 | €353,425 | €353,425 | = | 0.0% |
| Financial fixed assets | 28 | €353,425 | €353,425 | = | 0.0% |
| Current assets | 29/58 | €236,033 | €266,837 | +€30,804 | +13.1% |
| Current investments | 50/53 | €207,874 | €211,277 | +€3,403 | +1.6% |
| Cash at bank and in hand | 54/58 | €28,159 | €55,559 | +€27,400 | +97.3% |
| Total equity and liabilities | 10/49 | €589,458 | €620,262 | +€30,804 | +5.2% |
| Equity | 10/15 | -€29,040 | €1,376 | +€30,416 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,100 | -€6,684 | +€30,416 | +82.0% |
| Amounts payable | 17/49 | €618,498 | €618,885 | +€387 | +0.1% |
| Amounts payable within one year | 42/48 | €618,498 | €618,885 | +€387 | +0.1% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Other amounts payable | 47/48 | €618,498 | €618,498 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.9% |
| Gross operating margin | 9900 | -€85 | -€85 | -€0 | -0.1% |
| Operating profit (loss) | 9901 | -€469 | -€472 | -€3 | -0.7% |
| Financial income | 75/76B | €33,028 | €33,812 | +€784 | +2.4% |
| Recurring financial income | 75 | €33,028 | €33,812 | +€784 | +2.4% |
| Financial charges | 65/66B | €1,656 | €1,780 | +€124 | +7.5% |
| Recurring financial charges | 65 | €1,656 | €1,780 | +€124 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €30,903 | €31,560 | +€657 | +2.1% |
| Income taxes | 67/77 | €908 | €1,144 | +€236 | +25.9% |
| Profit (loss) for the period | 9904 | €29,995 | €30,417 | +€422 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,995 | €30,417 | +€422 | +1.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.