Samanuclear: 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.
Samanuclear
Largest movements
- Cash +€177,181
up €177,181 (+960.1%), from €18,455 to €195,637
mainly Net result for the year (+€130,175) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Deferred charges and accrued income +€18,951
up €18,951 (+31.4%), from €60,307 to €79,258
- Receivables within one year +€6,759
new in 2025: €6,759
- Profit (loss) carried forward +€129,316
up €129,316 (+115.3%), from €112,151 to €241,467
- Tax, wage and social debts +€24,305
up €24,305 (+114.5%), from €21,229 to €45,534
- Gross operating margin +€25,631
up €25,631 (+17.4%), from €147,631 to €173,261
- Taxes +€6,739
up €6,739 (+19.9%), from €33,878 to €40,617
- Depreciation +€2,538
up €2,538 (+512.8%), from €495 to €3,033
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 | €139,799 | €290,606 | +€150,807 | +107.9% |
| Fixed assets | 21/28 | €11,037 | €8,953 | -€2,084 | -18.9% |
| Tangible fixed assets | 22/27 | €11,037 | €8,953 | -€2,084 | -18.9% |
| Furniture and vehicles | 24 | €11,037 | €8,953 | -€2,084 | -18.9% |
| Current assets | 29/58 | €128,762 | €281,653 | +€152,891 | +118.7% |
| Amounts receivable within one year | 40/41 | - | €6,759 | +€6,759 | |
| Other amounts receivable | 41 | - | €6,759 | +€6,759 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,455 | €195,637 | +€177,181 | +960.1% |
| Deferred charges and accrued income | 490/1 | €60,307 | €79,258 | +€18,951 | +31.4% |
| Total equity and liabilities | 10/49 | €139,799 | €290,606 | +€150,807 | +107.9% |
| Equity | 10/15 | €113,151 | €242,467 | +€129,316 | +114.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,151 | €241,467 | +€129,316 | +115.3% |
| Amounts payable | 17/49 | €26,648 | €48,139 | +€21,491 | +80.6% |
| Amounts payable within one year | 42/48 | €26,648 | €48,139 | +€21,491 | +80.6% |
| Trade debts | 44 | €2,139 | €2,004 | -€135 | -6.3% |
| Suppliers | 440/4 | €2,139 | €2,004 | -€135 | -6.3% |
| Taxes, remuneration and social security | 45 | €21,229 | €45,534 | +€24,305 | +114.5% |
| Taxes | 450/3 | €21,229 | €45,534 | +€24,305 | +114.5% |
| Other amounts payable | 47/48 | €3,281 | €601 | -€2,680 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €3,033 | +€2,538 | +512.8% |
| Gross operating margin | 9900 | €147,631 | €173,261 | +€25,631 | +17.4% |
| Operating profit (loss) | 9901 | €147,136 | €170,228 | +€23,093 | +15.7% |
| Financial income | 75/76B | €9 | €653 | +€644 | +7463.0% |
| Recurring financial income | 75 | €9 | €653 | +€644 | +7463.0% |
| Financial charges | 65/66B | €283 | €89 | -€193 | -68.4% |
| Recurring financial charges | 65 | €283 | €89 | -€193 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €146,862 | €170,792 | +€23,930 | +16.3% |
| Income taxes | 67/77 | €33,878 | €40,617 | +€6,739 | +19.9% |
| Profit (loss) for the period | 9904 | €112,984 | €130,175 | +€17,191 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,984 | €130,175 | +€17,191 | +15.2% |
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 5 October 2026 via checked.be.