SAMA GROUPE: 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.
SAMA GROUPE
Largest movements
- Receivables within one year -€44,918
down €44,918 (-57.7%), from €77,858 to €32,939
of which Trade receivables: -€42,998
- Tangible fixed assets -€20,685
down €20,685 (-15.8%), from €131,321 to €110,636
- Other debts -€63,369
down €63,369 (-79.5%), from €79,735 to €16,366
- Advances received -€44,000
no longer reported in 2025 (was €44,000)
- Profit (loss) carried forward +€33,407
up €33,407 (+47.3%), from -€70,643 to -€37,235
- Tax, wage and social debts +€29,270
up €29,270 (+78.4%), from €37,353 to €66,622
of which Taxes: +€32,665
- Trade debts -€20,091
down €20,091 (-39.5%), from €50,915 to €30,824
- Financial charges -€15,054
down €15,054 (-51.8%), from €29,060 to €14,006
of which Non-recurring financial charges: -€19,298
- Gross operating margin +€4,064
up €4,064 (+1.9%), from €210,182 to €214,246
- Staff costs +€2,420
up €2,420 (+1.8%), from €131,169 to €133,588
- Other operating charges -€2,386
down €2,386 (-40.6%), from €5,873 to €3,488
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 | €229,482 | €159,474 | -€70,008 | -30.5% |
| Fixed assets | 21/28 | €131,486 | €110,801 | -€20,685 | -15.7% |
| Tangible fixed assets | 22/27 | €131,321 | €110,636 | -€20,685 | -15.8% |
| Plant, machinery and equipment | 23 | €25,501 | €16,263 | -€9,238 | -36.2% |
| Furniture and vehicles | 24 | €9,929 | €10,020 | +€91 | +0.9% |
| Leasing and similar rights | 25 | €12,494 | €8,562 | -€3,931 | -31.5% |
| Other tangible fixed assets | 26 | €83,398 | €75,791 | -€7,607 | -9.1% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €97,996 | €48,673 | -€49,323 | -50.3% |
| Stocks and contracts in progress | 3 | €17,866 | €15,733 | -€2,133 | -11.9% |
| Stocks | 30/36 | €17,866 | €15,733 | -€2,133 | -11.9% |
| Amounts receivable within one year | 40/41 | €77,858 | €32,939 | -€44,918 | -57.7% |
| Trade receivables | 40 | €65,585 | €22,587 | -€42,998 | -65.6% |
| Other amounts receivable | 41 | €12,272 | €10,352 | -€1,920 | -15.6% |
| Cash at bank and in hand | 54/58 | €1,794 | €1 | -€1,794 | -100.0% |
| Deferred charges and accrued income | 490/1 | €478 | - | -€478 | |
| Total equity and liabilities | 10/49 | €229,482 | €159,474 | -€70,008 | -30.5% |
| Equity | 10/15 | -€52,043 | -€18,635 | +€33,407 | +64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,643 | -€37,235 | +€33,407 | +47.3% |
| Amounts payable | 17/49 | €281,525 | €178,110 | -€103,416 | -36.7% |
| Amounts payable after more than one year | 17 | €39,485 | €33,932 | -€5,553 | -14.1% |
| Financial debts | 170/4 | €39,485 | €33,932 | -€5,553 | -14.1% |
| Amounts payable within one year | 42/48 | €242,040 | €144,178 | -€97,862 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €30,018 | €21,046 | -€8,972 | -29.9% |
| Financial debts | 43 | €19 | €9,319 | +€9,300 | +48,037% |
| Credit institutions | 430/8 | €19 | €9,319 | +€9,300 | +48,037% |
| Trade debts | 44 | €50,915 | €30,824 | -€20,091 | -39.5% |
| Suppliers | 440/4 | €50,915 | €30,824 | -€20,091 | -39.5% |
| Advances received on contracts in progress | 46 | €44,000 | - | -€44,000 | |
| Taxes, remuneration and social security | 45 | €37,353 | €66,622 | +€29,270 | +78.4% |
| Taxes | 450/3 | €18,857 | €51,521 | +€32,665 | +173% |
| Remuneration and social security | 454/9 | €18,496 | €15,101 | -€3,395 | -18.4% |
| Other amounts payable | 47/48 | €79,735 | €16,366 | -€63,369 | -79.5% |
| Non-recurring operating income | 76A | - | €10,613 | +€10,613 | |
| Remuneration, social security and pensions | 62 | €131,169 | €133,588 | +€2,420 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,071 | €28,994 | -€77 | -0.3% |
| Other operating charges | 640/8 | €5,873 | €3,488 | -€2,386 | -40.6% |
| Gross operating margin | 9900 | €210,182 | €214,246 | +€4,064 | +1.9% |
| Operating profit (loss) | 9901 | €44,070 | €48,176 | +€4,107 | +9.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €29,060 | €14,006 | -€15,054 | -51.8% |
| Recurring financial charges | 65 | €9,762 | €14,006 | +€4,244 | +43.5% |
| Non-recurring financial charges | 66B | €19,298 | - | -€19,298 | |
| Profit (loss) for the period before taxes | 9903 | €15,009 | €34,171 | +€19,162 | +128% |
| Income taxes | 67/77 | €2,164 | €764 | -€1,401 | -64.7% |
| Profit (loss) for the period | 9904 | €12,845 | €33,407 | +€20,562 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €12,845 | €33,407 | +€20,562 | +160% |
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.