SAMA TRADING: 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 TRADING
Largest movements
- Cash +€56,432
up €56,432 (+328.2%), from €17,197 to €73,629
mainly Net result for the year (+€45,233) and Tax, wage and social debts (+€12,698)
- Stocks and contracts -€10,721
down €10,721 (-35.4%), from €30,321 to €19,600
- Tangible fixed assets -€3,242
down €3,242 (-36.9%), from €8,785 to €5,543
of which Plant, machinery and equipment: -€2,834
- Profit (loss) carried forward +€45,233
up €45,233 (+187.6%), from €24,112 to €69,345
- Trade debts -€13,371
down €13,371 (-87.6%), from €15,269 to €1,898
- Tax, wage and social debts +€12,698
up €12,698 (+6428.2%), from €198 to €12,895
of which Taxes: +€12,645
- Gross operating margin +€74,566
up €74,566 (+1727.0%), from €4,318 to €78,883
- Staff costs +€16,311
up €16,311 (+668.8%), from €2,439 to €18,750
- Taxes +€11,302
up €11,302 (+167927.8%), from €7 to €11,308
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 | €120,059 | €164,614 | +€44,555 | +37.1% |
| Fixed assets | 21/28 | €8,785 | €6,143 | -€2,642 | -30.1% |
| Tangible fixed assets | 22/27 | €8,785 | €5,543 | -€3,242 | -36.9% |
| Plant, machinery and equipment | 23 | €7,869 | €5,035 | -€2,834 | -36.0% |
| Furniture and vehicles | 24 | €917 | €508 | -€409 | -44.6% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €111,274 | €158,471 | +€47,197 | +42.4% |
| Stocks and contracts in progress | 3 | €30,321 | €19,600 | -€10,721 | -35.4% |
| Stocks | 30/36 | €30,321 | €19,600 | -€10,721 | -35.4% |
| Amounts receivable within one year | 40/41 | €63,417 | €64,903 | +€1,486 | +2.3% |
| Trade receivables | 40 | €51,057 | €55,047 | +€3,990 | +7.8% |
| Other amounts receivable | 41 | €12,360 | €9,856 | -€2,504 | -20.3% |
| Cash at bank and in hand | 54/58 | €17,197 | €73,629 | +€56,432 | +328.2% |
| Deferred charges and accrued income | 490/1 | €339 | €339 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €120,059 | €164,614 | +€44,555 | +37.1% |
| Equity | 10/15 | €32,172 | €77,405 | +€45,233 | +140.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,112 | €69,345 | +€45,233 | +187.6% |
| Amounts payable | 17/49 | €87,888 | €87,209 | -€678 | -0.8% |
| Amounts payable within one year | 42/48 | €87,888 | €87,209 | -€678 | -0.8% |
| Trade debts | 44 | €15,269 | €1,898 | -€13,371 | -87.6% |
| Suppliers | 440/4 | €15,269 | €1,898 | -€13,371 | -87.6% |
| Taxes, remuneration and social security | 45 | €198 | €12,895 | +€12,698 | +6428.2% |
| Taxes | 450/3 | €0 | €12,645 | +€12,645 | |
| Remuneration and social security | 454/9 | €198 | €250 | +€52 | +26.6% |
| Other amounts payable | 47/48 | €72,421 | €72,416 | -€5 | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,439 | €18,750 | +€16,311 | +668.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,244 | €3,243 | -€1 | 0.0% |
| Other operating charges | 640/8 | €556 | - | -€556 | |
| Gross operating margin | 9900 | €4,318 | €78,883 | +€74,566 | +1727.0% |
| Operating profit (loss) | 9901 | -€1,922 | €56,890 | +€58,812 | |
| Financial income | 75/76B | €236 | - | -€236 | |
| Recurring financial income | 75 | €236 | - | -€236 | |
| Financial charges | 65/66B | €252 | €349 | +€97 | +38.3% |
| Recurring financial charges | 65 | €252 | €349 | +€97 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,938 | €56,541 | +€58,479 | |
| Income taxes | 67/77 | €7 | €11,308 | +€11,302 | +167927.8% |
| Profit (loss) for the period | 9904 | -€1,945 | €45,233 | +€47,178 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,945 | €45,233 | +€47,178 |
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 8 October 2026 via checked.be.