SAMACO: 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.
SAMACO
Largest movements
- Receivables within one year +€17,000
new in 2025: €17,000
- Tangible fixed assets -€4,536
down €4,536 (-16.7%), from €27,130 to €22,594
of which Other tangible fixed assets: -€3,884
- Deferred charges and accrued income -€4,155
down €4,155 (-25.0%), from €16,619 to €12,464
- Cash -€1,645
down €1,645 (-31.4%), from €5,242 to €3,597
mainly Receivables within one year (-€17,000) and Net result for the year (-€8,477)
- Other debts +€10,843
up €10,843 (+9681.3%), from €112 to €10,955
- Profit (loss) carried forward -€8,477
down €8,477, from €1,528 to -€6,949
- Tax, wage and social debts +€3,245
up €3,245 (+242.7%), from €1,337 to €4,582
- Trade debts +€1,053
up €1,053 (+6.1%), from €17,163 to €18,216
- Gross operating margin -€3,378
down €3,378 (-82.9%), from €4,075 to €697
- Depreciation +€1,359
up €1,359 (+25.6%), from €5,316 to €6,675
- Taxes +€966
up €966 (+6900.0%), from €14 to €980
- Financial charges -€253
down €253 (-74.2%), from €341 to €88
- Other operating charges +€230
up €230 (+19.2%), from €1,201 to €1,431
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 | €48,991 | €55,655 | +€6,664 | +13.6% |
| Fixed assets | 21/28 | €27,130 | €22,594 | -€4,536 | -16.7% |
| Tangible fixed assets | 22/27 | €27,130 | €22,594 | -€4,536 | -16.7% |
| Plant, machinery and equipment | 23 | €750 | €380 | -€370 | -49.3% |
| Furniture and vehicles | 24 | €1,377 | €1,095 | -€282 | -20.5% |
| Other tangible fixed assets | 26 | €25,003 | €21,119 | -€3,884 | -15.5% |
| Current assets | 29/58 | €21,861 | €33,061 | +€11,200 | +51.2% |
| Amounts receivable within one year | 40/41 | - | €17,000 | +€17,000 | |
| Trade receivables | 40 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €5,242 | €3,597 | -€1,645 | -31.4% |
| Deferred charges and accrued income | 490/1 | €16,619 | €12,464 | -€4,155 | -25.0% |
| Total equity and liabilities | 10/49 | €48,991 | €55,655 | +€6,664 | +13.6% |
| Equity | 10/15 | €30,379 | €21,902 | -€8,477 | -27.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,259 | €10,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,259 | €10,259 | = | 0.0% |
| Other | 1319 | €10,259 | €10,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,528 | -€6,949 | -€8,477 | |
| Amounts payable | 17/49 | €18,612 | €33,753 | +€15,141 | +81.4% |
| Amounts payable within one year | 42/48 | €18,612 | €33,753 | +€15,141 | +81.4% |
| Trade debts | 44 | €17,163 | €18,216 | +€1,053 | +6.1% |
| Suppliers | 440/4 | €17,163 | €18,216 | +€1,053 | +6.1% |
| Taxes, remuneration and social security | 45 | €1,337 | €4,582 | +€3,245 | +242.7% |
| Taxes | 450/3 | €1,337 | €4,582 | +€3,245 | +242.7% |
| Other amounts payable | 47/48 | €112 | €10,955 | +€10,843 | +9681.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,316 | €6,675 | +€1,359 | +25.6% |
| Other operating charges | 640/8 | €1,201 | €1,431 | +€230 | +19.2% |
| Gross operating margin | 9900 | €4,075 | €697 | -€3,378 | -82.9% |
| Operating profit (loss) | 9901 | -€2,442 | -€7,409 | -€4,967 | -203.4% |
| Financial charges | 65/66B | €341 | €88 | -€253 | -74.2% |
| Recurring financial charges | 65 | €341 | €88 | -€253 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,783 | -€7,497 | -€4,714 | -169.4% |
| Income taxes | 67/77 | €14 | €980 | +€966 | +6900.0% |
| Profit (loss) for the period | 9904 | -€2,797 | -€8,477 | -€5,680 | -203.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,797 | -€8,477 | -€5,680 | -203.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.