SAMALIBU: 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.
SAMALIBU
Largest movements
- Receivables within one year -€60,114
down €60,114 (-56.3%), from €106,773 to €46,659
of which Trade receivables: -€83,658
- Cash -€6,734
down €6,734 (-38.3%), from €17,565 to €10,831
mainly Trade debts (-€59,110) and Tax, wage and social debts (-€15,161)
- Tangible fixed assets -€2,339
down €2,339 (-38.3%), from €6,111 to €3,773
- Trade debts -€59,110
down €59,110 (-90.8%), from €65,107 to €5,996
- Tax, wage and social debts -€15,161
down €15,161 (-48.4%), from €31,312 to €16,151
- Reserves +€11,574
up €11,574 (+51.1%), from €22,636 to €34,210
- Other debts -€6,489
no longer reported in 2025 (was €6,489)
- Purchases and services +€38,165
up €38,165 (+49.5%), from €77,140 to €115,304
- Gross operating margin -€9,595
down €9,595 (-29.2%), from €32,870 to €23,276
- Other operating charges +€3,593
up €3,593 (+927.6%), from €387 to €3,980
- Taxes -€3,568
down €3,568 (-40.1%), from €8,899 to €5,331
- Depreciation +€1,433
up €1,433 (+158.3%), from €905 to €2,339
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 | €130,543 | €61,357 | -€69,186 | -53.0% |
| Fixed assets | 21/28 | €6,206 | €3,867 | -€2,339 | -37.7% |
| Tangible fixed assets | 22/27 | €6,111 | €3,773 | -€2,339 | -38.3% |
| Furniture and vehicles | 24 | €6,111 | €3,773 | -€2,339 | -38.3% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €124,337 | €57,490 | -€66,847 | -53.8% |
| Amounts receivable within one year | 40/41 | €106,773 | €46,659 | -€60,114 | -56.3% |
| Trade receivables | 40 | €95,758 | €12,100 | -€83,658 | -87.4% |
| Other amounts receivable | 41 | €11,014 | €34,559 | +€23,544 | +213.8% |
| Cash at bank and in hand | 54/58 | €17,565 | €10,831 | -€6,734 | -38.3% |
| Total equity and liabilities | 10/49 | €130,543 | €61,357 | -€69,186 | -53.0% |
| Equity | 10/15 | €27,636 | €39,210 | +€11,574 | +41.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,636 | €34,210 | +€11,574 | +51.1% |
| Distributable reserves | 133 | €22,636 | €34,210 | +€11,574 | +51.1% |
| Amounts payable | 17/49 | €102,907 | €22,147 | -€80,760 | -78.5% |
| Amounts payable within one year | 42/48 | €102,907 | €22,147 | -€80,760 | -78.5% |
| Trade debts | 44 | €65,107 | €5,996 | -€59,110 | -90.8% |
| Suppliers | 440/4 | €65,107 | €5,996 | -€59,110 | -90.8% |
| Taxes, remuneration and social security | 45 | €31,312 | €16,151 | -€15,161 | -48.4% |
| Taxes | 450/3 | €31,312 | €16,151 | -€15,161 | -48.4% |
| Other amounts payable | 47/48 | €6,489 | - | -€6,489 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,140 | €115,304 | +€38,165 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €2,339 | +€1,433 | +158.3% |
| Other operating charges | 640/8 | €387 | €3,980 | +€3,593 | +927.6% |
| Gross operating margin | 9900 | €32,870 | €23,276 | -€9,595 | -29.2% |
| Operating profit (loss) | 9901 | €31,577 | €16,957 | -€14,621 | -46.3% |
| Financial charges | 65/66B | €42 | €52 | +€10 | +23.7% |
| Recurring financial charges | 65 | €42 | €52 | +€10 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €31,535 | €16,905 | -€14,631 | -46.4% |
| Income taxes | 67/77 | €8,899 | €5,331 | -€3,568 | -40.1% |
| Profit (loss) for the period | 9904 | €22,636 | €11,574 | -€11,063 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,636 | €11,574 | -€11,063 | -48.9% |
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 9 October 2026 via checked.be.