SAMALI: 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.
SAMALI
Largest movements
- Cash -€25,253
down €25,253 (-65.9%), from €38,311 to €13,058
mainly Trade debts (-€13,576) and Net result for the year (-€11,844)
- Receivables within one year +€4,550
up €4,550 (+55.8%), from €8,150 to €12,700
of which Trade receivables: +€4,000
- Financial fixed assets +€3,710
new in 2025: €3,710
- Tangible fixed assets -€3,465
down €3,465 (-27.2%), from €12,761 to €9,296
of which Furniture and vehicles: -€3,185
- Stocks and contracts +€1,700
up €1,700 (+226.7%), from €750 to €2,450
- Trade debts -€13,576
down €13,576 (-41.7%), from €32,534 to €18,958
- Profit (loss) carried forward -€11,844
down €11,844 (-200.5%), from -€5,907 to -€17,751
- Tax, wage and social debts +€10,570
up €10,570 (+102.7%), from €10,294 to €20,864
of which Remuneration and social security: +€13,937
- Current portion of long-term debt -€2,257
down €2,257 (-57.8%), from €3,903 to €1,646
- Debts after one year -€1,646
no longer reported in 2025 (was €1,646)
- Gross operating margin -€25,296
down €25,296 (-39.1%), from €64,691 to €39,395
- Financial income -€3,117
down €3,117 (-47.2%), from €6,603 to €3,486
of which Financial income: -€3,117
- Depreciation +€1,504
up €1,504 (+28.6%), from €5,267 to €6,771
- Other operating charges -€811
down €811 (-57.0%), from €1,422 to €611
- Staff costs +€703
up €703 (+1.6%), from €43,831 to €44,534
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 | €59,971 | €42,417 | -€17,554 | -29.3% |
| Fixed assets | 21/28 | €12,761 | €13,006 | +€245 | +1.9% |
| Tangible fixed assets | 22/27 | €12,761 | €9,296 | -€3,465 | -27.2% |
| Furniture and vehicles | 24 | €11,921 | €8,736 | -€3,185 | -26.7% |
| Other tangible fixed assets | 26 | €840 | €560 | -€280 | -33.3% |
| Financial fixed assets | 28 | - | €3,710 | +€3,710 | |
| Current assets | 29/58 | €47,210 | €29,411 | -€17,799 | -37.7% |
| Stocks and contracts in progress | 3 | €750 | €2,450 | +€1,700 | +226.7% |
| Stocks | 30/36 | €750 | €2,450 | +€1,700 | +226.7% |
| Amounts receivable within one year | 40/41 | €8,150 | €12,700 | +€4,550 | +55.8% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €8,150 | €8,700 | +€550 | +6.8% |
| Cash at bank and in hand | 54/58 | €38,311 | €13,058 | -€25,253 | -65.9% |
| Deferred charges and accrued income | 490/1 | - | €1,203 | +€1,203 | |
| Total equity and liabilities | 10/49 | €59,971 | €42,417 | -€17,554 | -29.3% |
| Equity | 10/15 | €11,593 | -€251 | -€11,844 | |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,907 | -€17,751 | -€11,844 | -200.5% |
| Amounts payable | 17/49 | €48,378 | €42,668 | -€5,710 | -11.8% |
| Amounts payable after more than one year | 17 | €1,646 | - | -€1,646 | |
| Financial debts | 170/4 | €1,646 | - | -€1,646 | |
| Amounts payable within one year | 42/48 | €46,732 | €42,668 | -€4,064 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €3,903 | €1,646 | -€2,257 | -57.8% |
| Trade debts | 44 | €32,534 | €18,958 | -€13,576 | -41.7% |
| Suppliers | 440/4 | €32,534 | €18,958 | -€13,576 | -41.7% |
| Taxes, remuneration and social security | 45 | €10,294 | €20,864 | +€10,570 | +102.7% |
| Taxes | 450/3 | €4,183 | €816 | -€3,367 | -80.5% |
| Remuneration and social security | 454/9 | €6,111 | €20,048 | +€13,937 | +228.0% |
| Other amounts payable | 47/48 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €43,831 | €44,534 | +€703 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,267 | €6,771 | +€1,504 | +28.6% |
| Other operating charges | 640/8 | €1,422 | €611 | -€811 | -57.0% |
| Gross operating margin | 9900 | €64,691 | €39,395 | -€25,296 | -39.1% |
| Operating profit (loss) | 9901 | €14,172 | -€12,521 | -€26,693 | |
| Financial income | 75/76B | €6,603 | €3,486 | -€3,117 | -47.2% |
| Recurring financial income | 75 | €6,603 | €3,486 | -€3,117 | -47.2% |
| Non-recurring financial income | 76B | €6,603 | €3,486 | -€3,117 | -47.2% |
| Financial charges | 65/66B | €2,960 | €2,809 | -€151 | -5.1% |
| Recurring financial charges | 65 | €2,960 | €2,809 | -€151 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €17,815 | -€11,844 | -€29,659 | |
| Profit (loss) for the period | 9904 | €17,815 | -€11,844 | -€29,659 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,815 | -€11,844 | -€29,659 |
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 7 October 2026 via checked.be.