SAMANTA WIDART: 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.
SAMANTA WIDART
Largest movements
- Cash -€73,993
down €73,993 (-88.9%), from €83,227 to €9,234
mainly Receivables within one year (-€59,148) and Tax, wage and social debts (-€16,215)
- Receivables within one year +€59,148
new in 2025: €59,148
- Tangible fixed assets -€2,378
down €2,378 (-52.4%), from €4,540 to €2,163
- Tax, wage and social debts -€16,215
down €16,215 (-71.4%), from €22,715 to €6,500
- Reserves -€1,552
down €1,552 (-3.0%), from €51,148 to €49,595
- Other debts +€1,178
up €1,178 (+10.9%), from €10,822 to €12,000
- Trade debts -€1,004
down €1,004 (-80.8%), from €1,242 to €238
- Gross operating margin -€49,952
down €49,952 (-74.4%), from €67,122 to €17,171
- Taxes -€10,877
down €10,877 (-75.7%), from €14,377 to €3,500
- Depreciation +€2,163
up €2,163 (+1006.1%), from €215 to €2,378
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 | €88,926 | €71,333 | -€17,593 | -19.8% |
| Fixed assets | 21/28 | €4,540 | €2,163 | -€2,378 | -52.4% |
| Tangible fixed assets | 22/27 | €4,540 | €2,163 | -€2,378 | -52.4% |
| Furniture and vehicles | 24 | €4,540 | €2,163 | -€2,378 | -52.4% |
| Current assets | 29/58 | €84,386 | €69,171 | -€15,215 | -18.0% |
| Amounts receivable within one year | 40/41 | - | €59,148 | +€59,148 | |
| Other amounts receivable | 41 | - | €59,148 | +€59,148 | |
| Cash at bank and in hand | 54/58 | €83,227 | €9,234 | -€73,993 | -88.9% |
| Deferred charges and accrued income | 490/1 | €1,159 | €789 | -€370 | -31.9% |
| Total equity and liabilities | 10/49 | €88,926 | €71,333 | -€17,593 | -19.8% |
| Equity | 10/15 | €54,148 | €52,595 | -€1,552 | -2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,148 | €49,595 | -€1,552 | -3.0% |
| Distributable reserves | 133 | €51,148 | €49,595 | -€1,552 | -3.0% |
| Amounts payable | 17/49 | €34,779 | €18,738 | -€16,041 | -46.1% |
| Amounts payable within one year | 42/48 | €34,779 | €18,738 | -€16,041 | -46.1% |
| Trade debts | 44 | €1,242 | €238 | -€1,004 | -80.8% |
| Suppliers | 440/4 | €1,242 | €238 | -€1,004 | -80.8% |
| Taxes, remuneration and social security | 45 | €22,715 | €6,500 | -€16,215 | -71.4% |
| Taxes | 450/3 | €22,715 | €6,500 | -€16,215 | -71.4% |
| Other amounts payable | 47/48 | €10,822 | €12,000 | +€1,178 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €2,378 | +€2,163 | +1006.1% |
| Other operating charges | 640/8 | €151 | €663 | +€512 | +339.4% |
| Gross operating margin | 9900 | €67,122 | €17,171 | -€49,952 | -74.4% |
| Operating profit (loss) | 9901 | €66,756 | €14,129 | -€52,627 | -78.8% |
| Financial charges | 65/66B | €399 | €182 | -€217 | -54.4% |
| Recurring financial charges | 65 | €399 | €182 | -€217 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €66,357 | €13,948 | -€52,410 | -79.0% |
| Income taxes | 67/77 | €14,377 | €3,500 | -€10,877 | -75.7% |
| Profit (loss) for the period | 9904 | €51,981 | €10,448 | -€41,533 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,981 | €10,448 | -€41,533 | -79.9% |
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.