SAMA HOLDINGS: 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 HOLDINGS
Largest movements
- Receivables after one year +€85,920
new in 2025: €85,920
- Financial fixed assets -€84,500
down €84,500 (-91.0%), from €92,870 to €8,370
- Deferred charges and accrued income +€3,332
up €3,332 (+42.5%), from €7,831 to €11,163
- Other debts +€6,251
up €6,251 (+63.7%), from €9,820 to €16,071
- Profit (loss) carried forward -€2,175
down €2,175 (-16.1%), from -€13,534 to -€15,709
- Gross operating margin +€1,605
up €1,605 (+56.0%), from -€2,866 to -€1,261
- Other operating charges -€844
down €844 (-52.4%), from €1,611 to €767
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 | €100,702 | €105,474 | +€4,772 | +4.7% |
| Fixed assets | 21/28 | €92,870 | €8,370 | -€84,500 | -91.0% |
| Financial fixed assets | 28 | €92,870 | €8,370 | -€84,500 | -91.0% |
| Current assets | 29/58 | €7,832 | €97,104 | +€89,272 | +1,140% |
| Amounts receivable after more than one year | 29 | - | €85,920 | +€85,920 | |
| Other amounts receivable | 291 | - | €85,920 | +€85,920 | |
| Cash at bank and in hand | 54/58 | €1 | €21 | +€20 | +2,091% |
| Deferred charges and accrued income | 490/1 | €7,831 | €11,163 | +€3,332 | +42.5% |
| Total equity and liabilities | 10/49 | €100,702 | €105,474 | +€4,772 | +4.7% |
| Equity | 10/15 | -€3,534 | -€5,709 | -€2,175 | -61.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,534 | -€15,709 | -€2,175 | -16.1% |
| Amounts payable | 17/49 | €104,236 | €111,184 | +€6,947 | +6.7% |
| Amounts payable after more than one year | 17 | €86,500 | €86,500 | = | 0.0% |
| Financial debts | 170/4 | €86,500 | - | -€86,500 | |
| Other amounts payable | 178/9 | - | €86,500 | +€86,500 | |
| Amounts payable within one year | 42/48 | €9,820 | €16,767 | +€6,947 | +70.7% |
| Trade debts | 44 | - | €696 | +€696 | |
| Suppliers | 440/4 | - | €696 | +€696 | |
| Other amounts payable | 47/48 | €9,820 | €16,071 | +€6,251 | +63.7% |
| Accrued charges and deferred income | 492/3 | €7,917 | €7,917 | = | 0.0% |
| Other operating charges | 640/8 | €1,611 | €767 | -€844 | -52.4% |
| Gross operating margin | 9900 | -€2,866 | -€1,261 | +€1,605 | +56.0% |
| Operating profit (loss) | 9901 | -€4,477 | -€2,028 | +€2,449 | +54.7% |
| Financial income | 75/76B | €3,332 | €3,332 | = | 0.0% |
| Recurring financial income | 75 | €3,332 | €3,332 | = | 0.0% |
| Financial charges | 65/66B | €3,493 | €3,479 | -€14 | -0.4% |
| Recurring financial charges | 65 | €3,493 | €3,479 | -€14 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,638 | -€2,175 | +€2,463 | +53.1% |
| Profit (loss) for the period | 9904 | -€4,638 | -€2,175 | +€2,463 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,638 | -€2,175 | +€2,463 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.