SAMA TRANSPORT: 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 TRANSPORT
Largest movements
- Tangible fixed assets -€51,571
down €51,571 (-46.4%), from €111,030 to €59,459
of which Furniture and vehicles: -€54,178
- Cash +€25,097
up €25,097 (+492%), from €5,105 to €30,202
mainly Depreciation (+€29,932) and Investment in fixed assets (net) (+€21,639)
- Receivables within one year -€16,343
down €16,343 (-63.8%), from €25,609 to €9,266
- Deferred charges and accrued income +€4,301
up €4,301 (+875%), from €491 to €4,792
- Debts after one year -€33,992
down €33,992 (-36.8%), from €92,451 to €58,459
- Other debts -€19,699
down €19,699 (-64.6%), from €30,473 to €10,774
- Profit (loss) carried forward +€19,657
up €19,657 (+41.2%), from -€47,769 to -€28,112
- Trade debts -€4,904
down €4,904 (-37.3%), from €13,154 to €8,250
- Tax, wage and social debts +€4,513
up €4,513 (+58.0%), from €7,783 to €12,296
of which Remuneration and social security: +€4,211
- Staff costs -€18,127
down €18,127 (-25.1%), from €72,079 to €53,952
- Depreciation -€16,901
down €16,901 (-36.1%), from €46,833 to €29,932
- Other operating charges -€4,939
down €4,939 (-70.7%), from €6,981 to €2,042
- Gross operating margin -€3,389
down €3,389 (-2.9%), from €114,920 to €111,530
- Taxes +€1,534
up €1,534 (+259%), from €592 to €2,126
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 | €142,235 | €103,720 | -€38,515 | -27.1% |
| Fixed assets | 21/28 | €111,030 | €59,459 | -€51,571 | -46.4% |
| Tangible fixed assets | 22/27 | €111,030 | €59,459 | -€51,571 | -46.4% |
| Plant, machinery and equipment | 23 | €734 | €0 | -€734 | -100% |
| Furniture and vehicles | 24 | €110,296 | €56,118 | -€54,178 | -49.1% |
| Other tangible fixed assets | 26 | - | €3,341 | +€3,341 | |
| Current assets | 29/58 | €31,205 | €44,261 | +€13,055 | +41.8% |
| Amounts receivable within one year | 40/41 | €25,609 | €9,266 | -€16,343 | -63.8% |
| Trade receivables | 40 | €25,609 | €9,266 | -€16,343 | -63.8% |
| Cash at bank and in hand | 54/58 | €5,105 | €30,202 | +€25,097 | +492% |
| Deferred charges and accrued income | 490/1 | €491 | €4,792 | +€4,301 | +875% |
| Total equity and liabilities | 10/49 | €142,235 | €103,720 | -€38,515 | -27.1% |
| Equity | 10/15 | -€39,709 | -€20,052 | +€19,657 | +49.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €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 | -€47,769 | -€28,112 | +€19,657 | +41.2% |
| Amounts payable | 17/49 | €181,944 | €123,772 | -€58,172 | -32.0% |
| Amounts payable after more than one year | 17 | €92,451 | €58,459 | -€33,992 | -36.8% |
| Financial debts | 170/4 | €92,451 | €58,459 | -€33,992 | -36.8% |
| Amounts payable within one year | 42/48 | €86,646 | €65,313 | -€21,333 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €35,236 | €33,992 | -€1,243 | -3.5% |
| Trade debts | 44 | €13,154 | €8,250 | -€4,904 | -37.3% |
| Suppliers | 440/4 | €13,154 | €8,250 | -€4,904 | -37.3% |
| Taxes, remuneration and social security | 45 | €7,783 | €12,296 | +€4,513 | +58.0% |
| Taxes | 450/3 | €3,634 | €3,936 | +€303 | +8.3% |
| Remuneration and social security | 454/9 | €4,149 | €8,360 | +€4,211 | +101% |
| Other amounts payable | 47/48 | €30,473 | €10,774 | -€19,699 | -64.6% |
| Accrued charges and deferred income | 492/3 | €2,847 | €0 | -€2,847 | -100% |
| Non-recurring operating income | 76A | - | €54,552 | +€54,552 | |
| Remuneration, social security and pensions | 62 | €72,079 | €53,952 | -€18,127 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,833 | €29,932 | -€16,901 | -36.1% |
| Other operating charges | 640/8 | €6,981 | €2,042 | -€4,939 | -70.7% |
| Gross operating margin | 9900 | €114,920 | €111,530 | -€3,389 | -2.9% |
| Operating profit (loss) | 9901 | -€10,973 | €25,605 | +€36,578 | |
| Financial income | 75/76B | €1 | €170 | +€169 | +12,427% |
| Recurring financial income | 75 | €1 | €170 | +€169 | +12,427% |
| Financial charges | 65/66B | €4,511 | €3,992 | -€519 | -11.5% |
| Recurring financial charges | 65 | €4,511 | €3,992 | -€519 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,482 | €21,783 | +€37,266 | |
| Income taxes | 67/77 | €592 | €2,126 | +€1,534 | +259% |
| Profit (loss) for the period | 9904 | -€16,074 | €19,657 | +€35,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,074 | €19,657 | +€35,731 |
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 19 October 2026 via checked.be.