SAMA1: 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.
SAMA1
Largest movements
- Receivables within one year +€15,547
up €15,547 (+78.4%), from €19,820 to €35,366
- Cash -€13,715
down €13,715 (-42.5%), from €32,304 to €18,589
mainly Receivables within one year (-€15,547) and Stocks and contracts (-€4,377)
- Stocks and contracts +€4,377
up €4,377 (+23.9%), from €18,323 to €22,700
- Tangible fixed assets -€1,444
no longer reported in 2025 (was €1,444)
- Reserves +€4,191
new in 2025: €4,191
- Tax, wage and social debts +€1,532
up €1,532 (+559.3%), from €274 to €1,806
- Trade debts -€958
down €958 (-9.5%), from €10,101 to €9,143
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Gross operating margin -€33,189
down €33,189 (-61.9%), from €53,657 to €20,467
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 | €71,891 | €76,655 | +€4,764 | +6.6% |
| Fixed assets | 21/28 | €1,444 | - | -€1,444 | |
| Tangible fixed assets | 22/27 | €1,444 | - | -€1,444 | |
| Furniture and vehicles | 24 | €1,444 | - | -€1,444 | |
| Current assets | 29/58 | €70,446 | €76,655 | +€6,209 | +8.8% |
| Stocks and contracts in progress | 3 | €18,323 | €22,700 | +€4,377 | +23.9% |
| Stocks | 30/36 | €18,323 | €22,700 | +€4,377 | +23.9% |
| Amounts receivable within one year | 40/41 | €19,820 | €35,366 | +€15,547 | +78.4% |
| Other amounts receivable | 41 | €19,820 | €35,366 | +€15,547 | +78.4% |
| Cash at bank and in hand | 54/58 | €32,304 | €18,589 | -€13,715 | -42.5% |
| Total equity and liabilities | 10/49 | €71,891 | €76,655 | +€4,764 | +6.6% |
| Equity | 10/15 | €61,516 | €65,707 | +€4,191 | +6.8% |
| Reserves | 13 | - | €4,191 | +€4,191 | |
| Distributable reserves | 133 | - | €4,191 | +€4,191 | |
| Profit (loss) carried forward | 14 | €61,516 | €61,516 | = | 0.0% |
| Amounts payable | 17/49 | €10,375 | €10,949 | +€574 | +5.5% |
| Amounts payable within one year | 42/48 | €10,375 | €10,949 | +€574 | +5.5% |
| Trade debts | 44 | €10,101 | €9,143 | -€958 | -9.5% |
| Suppliers | 440/4 | €10,101 | €9,143 | -€958 | -9.5% |
| Taxes, remuneration and social security | 45 | €274 | €1,806 | +€1,532 | +559.3% |
| Taxes | 450/3 | €274 | €1,806 | +€1,532 | +559.3% |
| Turnover | 70 | €1,112,769 | - | -€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,059,113 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €301 | €2,720 | +€2,419 | +803.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,444 | +€111 | +8.3% |
| Other operating charges | 640/8 | €1,989 | €1,244 | -€745 | -37.5% |
| Gross operating margin | 9900 | €53,657 | €20,467 | -€33,189 | -61.9% |
| Operating profit (loss) | 9901 | €50,033 | €15,059 | -€34,975 | -69.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,091 | €9,062 | +€5,971 | +193.1% |
| Recurring financial charges | 65 | €3,091 | €9,062 | +€5,971 | +193.1% |
| Profit (loss) for the period before taxes | 9903 | €46,942 | €5,997 | -€40,945 | -87.2% |
| Income taxes | 67/77 | - | €1,806 | +€1,806 | |
| Profit (loss) for the period | 9904 | €46,942 | €4,191 | -€42,751 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,942 | €4,191 | -€42,751 | -91.1% |
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 4 October 2026 via checked.be.