SAMAFLOW: 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.
SAMAFLOW
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+37933.8%), from €2,939 to €1.1m
- Receivables within one year +€313,643
up €313,643 (+1085.7%), from €28,889 to €342,532
- Cash +€171,710
up €171,710 (+4261.4%), from €4,029 to €175,740
mainly Net result for the year (+€1.0m) and Tax, wage and social debts (+€502,443)
- Current investments -€60,000
down €60,000 (-54.5%), from €110,000 to €50,000
- Profit (loss) carried forward +€1.0m
up €1.0m (+1048.7%), from €99,307 to €1.1m
- Tax, wage and social debts +€502,443
up €502,443 (+1105.1%), from €45,467 to €547,910
- Gross operating margin +€1.1m
up €1.1m (+858.6%), from €126,584 to €1.2m
- Taxes +€321,309
up €321,309 (+1210.7%), from €26,539 to €347,848
- Financial income +€177,955
new in 2025: €177,955
of which Non-recurring financial income: +€173,260
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 | €152,684 | €1,692,447 | +€1.5m | +1008.5% |
| Fixed assets | 21/28 | €9,765 | €1,124,176 | +€1.1m | +11412.1% |
| Tangible fixed assets | 22/27 | €6,826 | €6,445 | -€381 | -5.6% |
| Land and buildings | 22 | €1,786 | €2,703 | +€916 | +51.3% |
| Plant, machinery and equipment | 23 | €1,673 | €1,188 | -€485 | -29.0% |
| Furniture and vehicles | 24 | €3,367 | €2,555 | -€813 | -24.1% |
| Financial fixed assets | 28 | €2,939 | €1,117,730 | +€1.1m | +37933.8% |
| Current assets | 29/58 | €142,919 | €568,272 | +€425,353 | +297.6% |
| Amounts receivable within one year | 40/41 | €28,889 | €342,532 | +€313,643 | +1085.7% |
| Trade receivables | 40 | €28,889 | €342,532 | +€313,643 | +1085.7% |
| Current investments | 50/53 | €110,000 | €50,000 | -€60,000 | -54.5% |
| Cash at bank and in hand | 54/58 | €4,029 | €175,740 | +€171,710 | +4261.4% |
| Total equity and liabilities | 10/49 | €152,684 | €1,692,447 | +€1.5m | +1008.5% |
| Equity | 10/15 | €102,307 | €1,143,696 | +€1.0m | +1017.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,307 | €1,140,696 | +€1.0m | +1048.7% |
| Amounts payable | 17/49 | €50,377 | €548,751 | +€498,374 | +989.3% |
| Amounts payable within one year | 42/48 | €50,377 | €548,751 | +€498,374 | +989.3% |
| Trade debts | 44 | €1,460 | €658 | -€802 | -54.9% |
| Suppliers | 440/4 | €1,460 | €658 | -€802 | -54.9% |
| Taxes, remuneration and social security | 45 | €45,467 | €547,910 | +€502,443 | +1105.1% |
| Taxes | 450/3 | €45,467 | €547,910 | +€502,443 | +1105.1% |
| Other amounts payable | 47/48 | €3,450 | €183 | -€3,267 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €1,593 | +€1,043 | +189.8% |
| Other operating charges | 640/8 | €127 | €341 | +€214 | +168.4% |
| Gross operating margin | 9900 | €126,584 | €1,213,497 | +€1.1m | +858.6% |
| Operating profit (loss) | 9901 | €125,907 | €1,211,562 | +€1.1m | +862.3% |
| Financial income | 75/76B | - | €177,955 | +€177,955 | |
| Recurring financial income | 75 | - | €4,696 | +€4,696 | |
| Non-recurring financial income | 76B | - | €173,260 | +€173,260 | |
| Financial charges | 65/66B | €61 | €280 | +€219 | +356.3% |
| Recurring financial charges | 65 | €61 | €280 | +€219 | +356.3% |
| Profit (loss) for the period before taxes | 9903 | €125,846 | €1,389,237 | +€1.3m | +1003.9% |
| Income taxes | 67/77 | €26,539 | €347,848 | +€321,309 | +1210.7% |
| Profit (loss) for the period | 9904 | €99,307 | €1,041,389 | +€942,082 | +948.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,307 | €1,041,389 | +€942,082 | +948.7% |
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.