SAMA STAR: 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 STAR
Largest movements
- Cash +€5,006
up €5,006 (+653.0%), from €767 to €5,773
- Profit (loss) carried forward +€5,334
up €5,334 (+10.5%), from -€50,634 to -€45,300
- Tax, wage and social debts +€4,948
up €4,948 (+74.9%), from €6,605 to €11,553
of which Remuneration and social security: +€6,055
- Other debts -€2,980
down €2,980 (-11.8%), from €25,173 to €22,193
- Trade debts -€2,295
no longer reported in 2025 (was €2,295)
- Turnover -€15,186
no longer reported in 2025 (was €15,186)
- Purchases and services -€14,962
no longer reported in 2025 (was €14,962)
- Gross operating margin -€4,512
down €4,512, from €224 to -€4,288
- Other operating charges +€340
new in 2025: €340
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,040 | €7,046 | +€5,006 | +245.4% |
| Current assets | 29/58 | €2,040 | €7,046 | +€5,006 | +245.4% |
| Amounts receivable within one year | 40/41 | €1,273 | €1,273 | = | 0.0% |
| Other amounts receivable | 41 | €1,273 | €1,273 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €767 | €5,773 | +€5,006 | +653.0% |
| Total equity and liabilities | 10/49 | €2,040 | €7,046 | +€5,006 | +245.4% |
| Equity | 10/15 | -€32,034 | -€26,700 | +€5,334 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,634 | -€45,300 | +€5,334 | +10.5% |
| Amounts payable | 17/49 | €34,074 | €33,746 | -€328 | -1.0% |
| Amounts payable within one year | 42/48 | €34,074 | €33,746 | -€328 | -1.0% |
| Trade debts | 44 | €2,295 | - | -€2,295 | |
| Suppliers | 440/4 | €2,295 | - | -€2,295 | |
| Taxes, remuneration and social security | 45 | €6,605 | €11,553 | +€4,948 | +74.9% |
| Taxes | 450/3 | €1,108 | - | -€1,108 | |
| Remuneration and social security | 454/9 | €5,498 | €11,553 | +€6,055 | +110.1% |
| Other amounts payable | 47/48 | €25,173 | €22,193 | -€2,980 | -11.8% |
| Turnover | 70 | €15,186 | - | -€15,186 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,962 | - | -€14,962 | |
| Other operating charges | 640/8 | - | €340 | +€340 | |
| Gross operating margin | 9900 | €224 | -€4,288 | -€4,512 | |
| Operating profit (loss) | 9901 | €224 | -€4,628 | -€4,852 | |
| Financial charges | 65/66B | €144 | €128 | -€15 | -10.8% |
| Recurring financial charges | 65 | €144 | €128 | -€15 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €81 | -€4,756 | -€4,837 | |
| Profit (loss) for the period | 9904 | €81 | -€4,756 | -€4,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €81 | -€4,756 | -€4,837 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.