SAMA DOC: 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 DOC
Largest movements
- Tangible fixed assets -€26,922
down €26,922 (-30.4%), from €88,622 to €61,700
of which Land and buildings: -€16,980
- Receivables within one year +€24,468
up €24,468 (+660.7%), from €3,703 to €28,171
- Cash +€20,871
up €20,871 (+46.6%), from €44,773 to €65,644
mainly Provisions (+€36,032) and Depreciation (+€26,922)
- Deferred charges and accrued income +€6,223
up €6,223 (+94.8%), from €6,565 to €12,788
- Provisions +€36,032
new in 2025: €36,032
- Debts after one year -€24,247
down €24,247 (-34.1%), from €71,116 to €46,869
- Reserves +€11,499
up €11,499 (+33.3%), from €34,573 to €46,072
- Provisions +€36,032
new in 2025: €36,032
- Gross operating margin +€32,083
up €32,083 (+53.4%), from €60,101 to €92,184
- Taxes +€5,861
up €5,861 (+64.1%), from €9,137 to €14,998
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 | €143,663 | €168,304 | +€24,640 | +17.2% |
| Fixed assets | 21/28 | €88,622 | €61,700 | -€26,922 | -30.4% |
| Tangible fixed assets | 22/27 | €88,622 | €61,700 | -€26,922 | -30.4% |
| Land and buildings | 22 | €51,981 | €35,000 | -€16,980 | -32.7% |
| Plant, machinery and equipment | 23 | €87 | - | -€87 | |
| Furniture and vehicles | 24 | €36,554 | €26,700 | -€9,854 | -27.0% |
| Current assets | 29/58 | €55,041 | €106,603 | +€51,562 | +93.7% |
| Amounts receivable within one year | 40/41 | €3,703 | €28,171 | +€24,468 | +660.7% |
| Other amounts receivable | 41 | €3,703 | €28,171 | +€24,468 | +660.7% |
| Cash at bank and in hand | 54/58 | €44,773 | €65,644 | +€20,871 | +46.6% |
| Deferred charges and accrued income | 490/1 | €6,565 | €12,788 | +€6,223 | +94.8% |
| Total equity and liabilities | 10/49 | €143,663 | €168,304 | +€24,640 | +17.2% |
| Equity | 10/15 | €34,973 | €46,472 | +€11,499 | +32.9% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €34,573 | €46,072 | +€11,499 | +33.3% |
| Distributable reserves | 133 | €34,573 | €46,072 | +€11,499 | +33.3% |
| Provisions and deferred taxes | 16 | - | €36,032 | +€36,032 | |
| Provisions for liabilities and charges | 160/5 | - | €36,032 | +€36,032 | |
| Environmental obligations | 163 | - | €36,032 | +€36,032 | |
| Amounts payable | 17/49 | €108,691 | €85,800 | -€22,891 | -21.1% |
| Amounts payable after more than one year | 17 | €71,116 | €46,869 | -€24,247 | -34.1% |
| Financial debts | 170/4 | €71,116 | €46,869 | -€24,247 | -34.1% |
| Amounts payable within one year | 42/48 | €37,501 | €38,931 | +€1,429 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €23,663 | €24,247 | +€584 | +2.5% |
| Trade debts | 44 | €6,122 | €6,218 | +€97 | +1.6% |
| Suppliers | 440/4 | €6,122 | €6,218 | +€97 | +1.6% |
| Taxes, remuneration and social security | 45 | €7,717 | €8,466 | +€749 | +9.7% |
| Taxes | 450/3 | €7,717 | €8,466 | +€749 | +9.7% |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,137 | €26,922 | -€216 | -0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €36,032 | +€36,032 | |
| Other operating charges | 640/8 | €1,267 | €1,373 | +€107 | +8.4% |
| Gross operating margin | 9900 | €60,101 | €92,184 | +€32,083 | +53.4% |
| Operating profit (loss) | 9901 | €31,697 | €27,857 | -€3,840 | -12.1% |
| Financial income | 75/76B | €0 | €892 | +€892 | +4459850.0% |
| Recurring financial income | 75 | €0 | €892 | +€892 | +4459850.0% |
| Financial charges | 65/66B | €2,805 | €2,252 | -€553 | -19.7% |
| Recurring financial charges | 65 | €2,805 | €2,252 | -€553 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €28,892 | €26,497 | -€2,395 | -8.3% |
| Income taxes | 67/77 | €9,137 | €14,998 | +€5,861 | +64.1% |
| Profit (loss) for the period | 9904 | €19,755 | €11,499 | -€8,255 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,755 | €11,499 | -€8,255 | -41.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.