SAMA.BE: 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.BE
Largest movements
- Tangible fixed assets -€23,739
down €23,739 (-4.0%), from €593,357 to €569,618
of which Land and buildings: -€25,511
- Receivables within one year +€21,199
up €21,199 (+22.0%), from €96,244 to €117,444
of which Trade receivables: +€18,277
- Profit (loss) carried forward +€26,873
up €26,873 (+144.5%), from €18,597 to €45,469
- Trade debts -€23,324
no longer reported in 2025 (was €23,324)
- Depreciation +€5,131
up €5,131 (+22.1%), from €23,261 to €28,392
- Gross operating margin +€4,436
up €4,436 (+7.7%), from €57,711 to €62,147
- Other operating charges -€2,252
down €2,252 (-37.9%), from €5,947 to €3,694
- Financial charges +€1,434
up €1,434 (+104.6%), from €1,371 to €2,805
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,053 | €687,062 | -€2,991 | -0.4% |
| Fixed assets | 21/28 | €593,357 | €569,618 | -€23,739 | -4.0% |
| Tangible fixed assets | 22/27 | €593,357 | €569,618 | -€23,739 | -4.0% |
| Land and buildings | 22 | €589,255 | €563,743 | -€25,511 | -4.3% |
| Furniture and vehicles | 24 | €1,808 | €4,000 | +€2,191 | +121.2% |
| Other tangible fixed assets | 26 | €2,294 | €1,875 | -€419 | -18.3% |
| Current assets | 29/58 | €96,696 | €117,444 | +€20,747 | +21.5% |
| Amounts receivable within one year | 40/41 | €96,244 | €117,444 | +€21,199 | +22.0% |
| Trade receivables | 40 | €25,484 | €43,761 | +€18,277 | +71.7% |
| Other amounts receivable | 41 | €70,760 | €73,683 | +€2,922 | +4.1% |
| Deferred charges and accrued income | 490/1 | €452 | - | -€452 | |
| Total equity and liabilities | 10/49 | €690,053 | €687,062 | -€2,991 | -0.4% |
| Equity | 10/15 | €626,500 | €653,372 | +€26,873 | +4.3% |
| Contributions | 10/11 | €605,903 | €605,903 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,597 | €45,469 | +€26,873 | +144.5% |
| Amounts payable | 17/49 | €63,553 | €33,690 | -€29,864 | -47.0% |
| Amounts payable within one year | 42/48 | €63,553 | €33,690 | -€29,864 | -47.0% |
| Financial debts | 43 | €2,454 | €735 | -€1,718 | -70.0% |
| Credit institutions | 430/8 | €2,454 | €735 | -€1,718 | -70.0% |
| Trade debts | 44 | €23,324 | - | -€23,324 | |
| Suppliers | 440/4 | €23,324 | - | -€23,324 | |
| Taxes, remuneration and social security | 45 | €14,902 | €16,077 | +€1,175 | +7.9% |
| Taxes | 450/3 | €14,902 | €16,077 | +€1,175 | +7.9% |
| Other amounts payable | 47/48 | €22,874 | €16,877 | -€5,997 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,261 | €28,392 | +€5,131 | +22.1% |
| Other operating charges | 640/8 | €5,947 | €3,694 | -€2,252 | -37.9% |
| Gross operating margin | 9900 | €57,711 | €62,147 | +€4,436 | +7.7% |
| Operating profit (loss) | 9901 | €28,503 | €30,061 | +€1,558 | +5.5% |
| Financial income | 75/76B | €3 | €6 | +€3 | +125.2% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +125.2% |
| Financial charges | 65/66B | €1,371 | €2,805 | +€1,434 | +104.6% |
| Recurring financial charges | 65 | €1,371 | €2,805 | +€1,434 | +104.6% |
| Profit (loss) for the period before taxes | 9903 | €27,134 | €27,261 | +€127 | +0.5% |
| Income taxes | 67/77 | €138 | €527 | +€389 | +281.3% |
| Profit (loss) for the period | 9904 | €26,996 | €26,734 | -€262 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,996 | €26,734 | -€262 | -1.0% |
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 6 October 2026 via checked.be.