SAMAL: 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.
SAMAL
Largest movements
- Receivables within one year +€5,326
up €5,326 (+8.7%), from €61,208 to €66,534
- Profit (loss) carried forward +€3,411
up €3,411 (+5.6%), from €61,250 to €64,661
- Financial income +€1,750
up €1,750 (+48.9%), from €3,576 to €5,326
- Gross operating margin -€1,256
down €1,256 (-75.5%), from €1,662 to €406
- Purchases and services +€1,129
up €1,129 (+2.6%), from €43,660 to €44,789
- Other operating charges +€681
new in 2025: €681
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 | €71,071 | €75,087 | +€4,016 | +5.7% |
| Fixed assets | 21/28 | €608 | €61 | -€548 | -90.0% |
| Tangible fixed assets | 22/27 | €548 | €0 | -€548 | -100.0% |
| Furniture and vehicles | 24 | €548 | €0 | -€548 | -100.0% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €70,463 | €75,027 | +€4,564 | +6.5% |
| Stocks and contracts in progress | 3 | €3,173 | €3,053 | -€121 | -3.8% |
| Stocks | 30/36 | €3,173 | €3,053 | -€121 | -3.8% |
| Amounts receivable within one year | 40/41 | €61,208 | €66,534 | +€5,326 | +8.7% |
| Other amounts receivable | 41 | €61,208 | €66,534 | +€5,326 | +8.7% |
| Cash at bank and in hand | 54/58 | €5,437 | €4,868 | -€569 | -10.5% |
| Deferred charges and accrued income | 490/1 | €644 | €572 | -€72 | -11.1% |
| Total equity and liabilities | 10/49 | €71,071 | €75,087 | +€4,016 | +5.7% |
| Equity | 10/15 | €67,448 | €70,859 | +€3,411 | +5.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,250 | €64,661 | +€3,411 | +5.6% |
| Amounts payable | 17/49 | €3,623 | €4,229 | +€605 | +16.7% |
| Amounts payable within one year | 42/48 | €3,623 | €4,229 | +€605 | +16.7% |
| Trade debts | 44 | €1,601 | €1,502 | -€99 | -6.2% |
| Suppliers | 440/4 | €1,601 | €1,502 | -€99 | -6.2% |
| Taxes, remuneration and social security | 45 | €2,023 | €2,727 | +€704 | +34.8% |
| Taxes | 450/3 | €2,023 | €2,727 | +€704 | +34.8% |
| Turnover | 70 | €45,322 | €45,195 | -€127 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,660 | €44,789 | +€1,129 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €548 | = | 0.0% |
| Other operating charges | 640/8 | - | €681 | +€681 | |
| Gross operating margin | 9900 | €1,662 | €406 | -€1,256 | -75.5% |
| Operating profit (loss) | 9901 | €1,115 | -€822 | -€1,937 | |
| Financial income | 75/76B | €3,576 | €5,326 | +€1,750 | +48.9% |
| Recurring financial income | 75 | €3,576 | €5,326 | +€1,750 | +48.9% |
| Financial charges | 65/66B | €649 | €781 | +€132 | +20.3% |
| Recurring financial charges | 65 | €649 | €781 | +€132 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €4,042 | €3,723 | -€319 | -7.9% |
| Income taxes | 67/77 | €555 | €311 | -€244 | -43.9% |
| Profit (loss) for the period | 9904 | €3,486 | €3,411 | -€75 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,486 | €3,411 | -€75 | -2.2% |
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 11 October 2026 via checked.be.