SAMABO C.S.: 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.
SAMABO C.S.
Largest movements
- Tangible fixed assets -€47,434
down €47,434 (-3.6%), from €1.3m to €1.3m
of which Land and buildings: -€30,331
- Profit (loss) carried forward -€36,795
down €36,795 (-42.7%), from -€86,082 to -€122,877
- Current portion of long-term debt -€30,392
down €30,392 (-50.0%), from €60,798 to €30,407
- Other debts +€18,012
up €18,012 (+32.3%), from €55,688 to €73,700
- Depreciation -€6,584
down €6,584 (-12.2%), from €54,018 to €47,434
- Financial charges -€6,261
down €6,261 (-45.2%), from €13,849 to €7,588
- Gross operating margin -€1,970
down €1,970 (-8.0%), from €24,666 to €22,696
- Taxes -€1,437
down €1,437, from €312 to -€1,125
- Other operating charges -€453
down €453 (-7.5%), from €6,059 to €5,606
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 | €1,345,541 | €1,294,319 | -€51,222 | -3.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,332,573 | €1,285,138 | -€47,434 | -3.6% |
| Tangible fixed assets | 22/27 | €1,332,573 | €1,285,138 | -€47,434 | -3.6% |
| Land and buildings | 22 | €1,283,901 | €1,253,570 | -€30,331 | -2.4% |
| Plant, machinery and equipment | 23 | €1,988 | €1,728 | -€260 | -13.1% |
| Furniture and vehicles | 24 | €46,683 | €29,840 | -€16,844 | -36.1% |
| Current assets | 29/58 | €12,969 | €9,181 | -€3,787 | -29.2% |
| Amounts receivable within one year | 40/41 | €3,301 | €4,099 | +€798 | +24.2% |
| Trade receivables | 40 | €436 | €965 | +€530 | +122% |
| Other amounts receivable | 41 | €2,866 | €3,134 | +€268 | +9.4% |
| Cash at bank and in hand | 54/58 | €7,553 | €4,918 | -€2,635 | -34.9% |
| Deferred charges and accrued income | 490/1 | €2,114 | €164 | -€1,950 | -92.3% |
| Total equity and liabilities | 10/49 | €1,345,541 | €1,294,319 | -€51,222 | -3.8% |
| Equity | 10/15 | €821,197 | €784,402 | -€36,795 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €888,679 | €888,679 | = | 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% |
| Distributable reserves | 133 | €886,819 | €886,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,082 | -€122,877 | -€36,795 | -42.7% |
| Amounts payable | 17/49 | €524,344 | €509,918 | -€14,427 | -2.8% |
| Amounts payable after more than one year | 17 | €403,412 | €403,397 | -€15 | 0.0% |
| Financial debts | 170/4 | €45,670 | €45,655 | -€15 | 0.0% |
| Trade debts | 175 | €205,000 | €205,000 | = | 0.0% |
| Advances received on contracts in progress | 176 | €152,742 | €152,742 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,887 | €105,563 | -€15,325 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €60,798 | €30,407 | -€30,392 | -50.0% |
| Trade debts | 44 | €1,534 | €331 | -€1,203 | -78.4% |
| Suppliers | 440/4 | €1,534 | €331 | -€1,203 | -78.4% |
| Taxes, remuneration and social security | 45 | €2,867 | €1,125 | -€1,742 | -60.8% |
| Taxes | 450/3 | €2,867 | €1,125 | -€1,742 | -60.8% |
| Other amounts payable | 47/48 | €55,688 | €73,700 | +€18,012 | +32.3% |
| Accrued charges and deferred income | 492/3 | €45 | €958 | +€913 | +2,026% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,018 | €47,434 | -€6,584 | -12.2% |
| Other operating charges | 640/8 | €6,059 | €5,606 | -€453 | -7.5% |
| Gross operating margin | 9900 | €24,666 | €22,696 | -€1,970 | -8.0% |
| Operating profit (loss) | 9901 | -€35,412 | -€30,344 | +€5,067 | +14.3% |
| Financial income | 75/76B | €28 | €12 | -€16 | -57.9% |
| Recurring financial income | 75 | €28 | €12 | -€16 | -57.9% |
| Financial charges | 65/66B | €13,849 | €7,588 | -€6,261 | -45.2% |
| Recurring financial charges | 65 | €13,849 | €7,588 | -€6,261 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | -€49,232 | -€37,920 | +€11,312 | +23.0% |
| Income taxes | 67/77 | €312 | -€1,125 | -€1,437 | |
| Profit (loss) for the period | 9904 | -€49,545 | -€36,795 | +€12,749 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,545 | -€36,795 | +€12,749 | +25.7% |
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 21 October 2026 via checked.be.