Samab: 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.
Samab
Largest movements
- Receivables within one year +€75,073
up €75,073 (+174.9%), from €42,913 to €117,986
of which Trade receivables: +€109,758
- Stocks and contracts +€35,735
up €35,735 (+238.2%), from €15,000 to €50,735
- Cash +€2,598
up €2,598 (+89.7%), from €2,895 to €5,493
mainly Trade debts (+€95,151) and Other debts (+€35,303)
- Trade debts +€95,151
up €95,151 (+464.1%), from €20,504 to €115,655
- Other debts +€35,303
up €35,303 (+1322.7%), from €2,669 to €37,972
- Tax, wage and social debts -€33,786
down €33,786 (-68.0%), from €49,721 to €15,936
of which Taxes: -€36,391
- Profit (loss) carried forward +€20,390
up €20,390, from -€20,390 to €0
- Reserves -€4,056
down €4,056 (-56.2%), from €7,217 to €3,161
- Gross operating margin +€33,428
up €33,428 (+449.3%), from €7,439 to €40,868
- Staff costs +€8,305
new in 2025: €8,305
- Taxes +€6,203
up €6,203 (+981.5%), from €632 to €6,835
- Financial charges +€1,961
up €1,961 (+481.0%), from €408 to €2,368
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 | €68,721 | €181,728 | +€113,007 | +164.4% |
| Fixed assets | 21/28 | €4,375 | €3,975 | -€400 | -9.1% |
| Tangible fixed assets | 22/27 | €2,975 | €2,575 | -€400 | -13.4% |
| Plant, machinery and equipment | 23 | €0 | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | €2,975 | €1,488 | -€1,488 | -50.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €64,346 | €177,752 | +€113,407 | +176.2% |
| Stocks and contracts in progress | 3 | €15,000 | €50,735 | +€35,735 | +238.2% |
| Stocks | 30/36 | €15,000 | €50,735 | +€35,735 | +238.2% |
| Amounts receivable within one year | 40/41 | €42,913 | €117,986 | +€75,073 | +174.9% |
| Trade receivables | 40 | €6,746 | €116,504 | +€109,758 | +1626.9% |
| Other amounts receivable | 41 | €36,167 | €1,482 | -€34,684 | -95.9% |
| Cash at bank and in hand | 54/58 | €2,895 | €5,493 | +€2,598 | +89.7% |
| Deferred charges and accrued income | 490/1 | €3,538 | €3,538 | = | 0.0% |
| Total equity and liabilities | 10/49 | €68,721 | €181,728 | +€113,007 | +164.4% |
| Equity | 10/15 | -€4,173 | €12,161 | +€16,334 | |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €7,217 | €3,161 | -€4,056 | -56.2% |
| Distributable reserves | 133 | €7,217 | €3,161 | -€4,056 | -56.2% |
| Profit (loss) carried forward | 14 | -€20,390 | €0 | +€20,390 | |
| Amounts payable | 17/49 | €72,894 | €169,567 | +€96,673 | +132.6% |
| Amounts payable within one year | 42/48 | €72,894 | €169,567 | +€96,673 | +132.6% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €20,504 | €115,655 | +€95,151 | +464.1% |
| Suppliers | 440/4 | €20,504 | €115,655 | +€95,151 | +464.1% |
| Taxes, remuneration and social security | 45 | €49,721 | €15,936 | -€33,786 | -68.0% |
| Taxes | 450/3 | €49,721 | €13,331 | -€36,391 | -73.2% |
| Remuneration and social security | 454/9 | - | €2,605 | +€2,605 | |
| Other amounts payable | 47/48 | €2,669 | €37,972 | +€35,303 | +1322.7% |
| Remuneration, social security and pensions | 62 | - | €8,305 | +€8,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €1,713 | -€42 | -2.4% |
| Other operating charges | 640/8 | €5,452 | €5,580 | +€128 | +2.4% |
| Gross operating margin | 9900 | €7,439 | €40,868 | +€33,428 | +449.3% |
| Operating profit (loss) | 9901 | €233 | €25,270 | +€25,037 | +10755.5% |
| Financial income | 75/76B | €227 | €268 | +€41 | +18.0% |
| Recurring financial income | 75 | €227 | €268 | +€41 | +18.0% |
| Financial charges | 65/66B | €408 | €2,368 | +€1,961 | +481.0% |
| Recurring financial charges | 65 | €408 | €2,368 | +€1,961 | +481.0% |
| Profit (loss) for the period before taxes | 9903 | €52 | €23,169 | +€23,117 | +44065.9% |
| Income taxes | 67/77 | €632 | €6,835 | +€6,203 | +981.5% |
| Profit (loss) for the period | 9904 | -€580 | €16,334 | +€16,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€580 | €16,334 | +€16,914 |
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 5 October 2026 via checked.be.