SAMAKIE MODE: 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.
SAMAKIE MODE
Largest movements
- Tangible fixed assets -€9,818
down €9,818 (-3.7%), from €264,335 to €254,516
of which Land and buildings: -€9,300
- Short-term financial debts -€15,696
down €15,696 (-23.2%), from €67,705 to €52,009
- Debts after one year -€14,747
down €14,747 (-7.0%), from €211,482 to €196,736
- Profit (loss) carried forward +€14,457
up €14,457 (+34.2%), from -€42,212 to -€27,755
- Trade debts +€6,619
up €6,619 (+96.2%), from €6,878 to €13,497
- Current portion of long-term debt -€4,487
down €4,487 (-20.1%), from €22,271 to €17,783
- Purchases and services -€28,593
down €28,593 (-21.8%), from €131,041 to €102,448
- Turnover -€26,884
down €26,884 (-17.2%), from €156,270 to €129,386
- Staff costs -€11,442
down €11,442 (-99.5%), from €11,505 to €62
- Gross operating margin +€1,709
up €1,709 (+6.3%), from €27,229 to €28,938
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 | €292,987 | €279,509 | -€13,478 | -4.6% |
| Fixed assets | 21/28 | €264,745 | €254,881 | -€9,863 | -3.7% |
| Tangible fixed assets | 22/27 | €264,335 | €254,516 | -€9,818 | -3.7% |
| Land and buildings | 22 | €263,416 | €254,116 | -€9,300 | -3.5% |
| Plant, machinery and equipment | 23 | €800 | €400 | -€400 | -50.0% |
| Furniture and vehicles | 24 | €118 | - | -€118 | |
| Financial fixed assets | 28 | €410 | €365 | -€45 | -11.0% |
| Current assets | 29/58 | €28,242 | €24,628 | -€3,614 | -12.8% |
| Stocks and contracts in progress | 3 | €18,897 | €17,566 | -€1,331 | -7.0% |
| Stocks | 30/36 | €18,897 | €17,566 | -€1,331 | -7.0% |
| Cash at bank and in hand | 54/58 | €7,685 | €6,023 | -€1,662 | -21.6% |
| Deferred charges and accrued income | 490/1 | €1,661 | €1,039 | -€622 | -37.4% |
| Total equity and liabilities | 10/49 | €292,987 | €279,509 | -€13,478 | -4.6% |
| Equity | 10/15 | -€23,612 | -€9,155 | +€14,457 | +61.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,212 | -€27,755 | +€14,457 | +34.2% |
| Amounts payable | 17/49 | €316,599 | €288,665 | -€27,935 | -8.8% |
| Amounts payable after more than one year | 17 | €211,482 | €196,736 | -€14,747 | -7.0% |
| Financial debts | 170/4 | €211,482 | €196,736 | -€14,747 | -7.0% |
| Amounts payable within one year | 42/48 | €105,117 | €91,929 | -€13,188 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €22,271 | €17,783 | -€4,487 | -20.1% |
| Financial debts | 43 | €67,705 | €52,009 | -€15,696 | -23.2% |
| Other loans | 439 | €67,705 | €52,009 | -€15,696 | -23.2% |
| Trade debts | 44 | €6,878 | €13,497 | +€6,619 | +96.2% |
| Suppliers | 440/4 | €6,878 | €13,497 | +€6,619 | +96.2% |
| Taxes, remuneration and social security | 45 | €8,264 | €7,140 | -€1,124 | -13.6% |
| Taxes | 450/3 | €5,198 | €7,140 | +€1,942 | +37.4% |
| Remuneration and social security | 454/9 | €3,066 | - | -€3,066 | |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €156,270 | €129,386 | -€26,884 | -17.2% |
| Non-recurring operating income | 76A | €2,000 | €2,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,041 | €102,448 | -€28,593 | -21.8% |
| Remuneration, social security and pensions | 62 | €11,505 | €62 | -€11,442 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,818 | €9,818 | +€0 | 0.0% |
| Other operating charges | 640/8 | €681 | €913 | +€232 | +34.0% |
| Gross operating margin | 9900 | €27,229 | €28,938 | +€1,709 | +6.3% |
| Operating profit (loss) | 9901 | €5,224 | €18,144 | +€12,919 | +247.3% |
| Financial charges | 65/66B | €3,639 | €3,469 | -€170 | -4.7% |
| Recurring financial charges | 65 | €3,639 | €3,469 | -€170 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,586 | €14,675 | +€13,090 | +825.5% |
| Income taxes | 67/77 | €214 | €218 | +€5 | +2.1% |
| Profit (loss) for the period | 9904 | €1,372 | €14,457 | +€13,085 | +953.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,372 | €14,457 | +€13,085 | +953.6% |
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 12 October 2026 via checked.be.