SAMAR: 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.
SAMAR
Largest movements
- Cash -€4,273
down €4,273 (-78.6%), from €5,433 to €1,160
mainly Tax, wage and social debts (-€10,695) and Other debts (-€34)
- Receivables within one year -€1,122
down €1,122 (-4.2%), from €27,004 to €25,882
of which Trade receivables: -€2,152
- Tax, wage and social debts -€10,695
down €10,695 (-26.1%), from €40,993 to €30,298
of which Taxes: -€13,214
- Profit (loss) carried forward +€2,851
up €2,851 (+3.5%), from -€81,425 to -€78,574
- Trade debts +€2,032
up €2,032 (+7.3%), from €27,879 to €29,911
- Accrued charges and deferred income +€399
new in 2025: €399
- Gross operating margin +€14,223
up €14,223 (+115.1%), from €12,359 to €26,582
- Staff costs -€2,917
down €2,917 (-12.5%), from €23,286 to €20,369
- Other operating charges +€292
up €292 (+10.1%), from €2,878 to €3,170
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 | €33,029 | €27,582 | -€5,447 | -16.5% |
| Fixed assets | 21/28 | €65 | €65 | = | 0.0% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €32,964 | €27,517 | -€5,447 | -16.5% |
| Stocks and contracts in progress | 3 | €321 | €321 | = | 0.0% |
| Stocks | 30/36 | €321 | €321 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,004 | €25,882 | -€1,122 | -4.2% |
| Trade receivables | 40 | €2,152 | - | -€2,152 | |
| Other amounts receivable | 41 | €24,852 | €25,882 | +€1,030 | +4.1% |
| Cash at bank and in hand | 54/58 | €5,433 | €1,160 | -€4,273 | -78.6% |
| Deferred charges and accrued income | 490/1 | €206 | €154 | -€52 | -25.2% |
| Total equity and liabilities | 10/49 | €33,029 | €27,582 | -€5,447 | -16.5% |
| Equity | 10/15 | -€62,825 | -€59,974 | +€2,851 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,425 | -€78,574 | +€2,851 | +3.5% |
| Amounts payable | 17/49 | €95,854 | €87,556 | -€8,298 | -8.7% |
| Amounts payable within one year | 42/48 | €95,854 | €87,157 | -€8,697 | -9.1% |
| Trade debts | 44 | €27,879 | €29,911 | +€2,032 | +7.3% |
| Suppliers | 440/4 | €27,879 | €29,911 | +€2,032 | +7.3% |
| Taxes, remuneration and social security | 45 | €40,993 | €30,298 | -€10,695 | -26.1% |
| Taxes | 450/3 | €21,309 | €8,095 | -€13,214 | -62.0% |
| Remuneration and social security | 454/9 | €19,684 | €22,203 | +€2,519 | +12.8% |
| Other amounts payable | 47/48 | €26,982 | €26,948 | -€34 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €399 | +€399 | |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Remuneration, social security and pensions | 62 | €23,286 | €20,369 | -€2,917 | -12.5% |
| Other operating charges | 640/8 | €2,878 | €3,170 | +€292 | +10.1% |
| Gross operating margin | 9900 | €12,359 | €26,582 | +€14,223 | +115.1% |
| Operating profit (loss) | 9901 | -€13,805 | €3,043 | +€16,848 | |
| Financial charges | 65/66B | €143 | €192 | +€49 | +34.3% |
| Recurring financial charges | 65 | €143 | €192 | +€49 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,948 | €2,851 | +€16,799 | |
| Income taxes | 67/77 | €25 | - | -€25 | |
| Profit (loss) for the period | 9904 | -€13,973 | €2,851 | +€16,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,973 | €2,851 | +€16,824 |
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.