SAMAR 786: 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 786
Largest movements
- Tangible fixed assets +€53,222
up €53,222 (+738.4%), from €7,207 to €60,430
of which Plant, machinery and equipment: +€53,550
- Stocks and contracts -€10,354
down €10,354 (-18.2%), from €56,936 to €46,582
- Receivables within one year +€7,565
up €7,565 (+116.2%), from €6,509 to €14,074
of which Other amounts receivable: +€9,873
- Debts after one year +€30,592
new in 2025: €30,592
- Current portion of long-term debt +€7,961
new in 2025: €7,961
- Other debts +€4,707
up €4,707 (+17.0%), from €27,764 to €32,471
- Profit (loss) carried forward +€3,925
up €3,925 (+89.1%), from €4,405 to €8,329
- Tax, wage and social debts +€3,728
up €3,728 (+17.4%), from €21,458 to €25,186
of which Taxes: +€3,067
- Depreciation +€13,625
up €13,625 (+1181.8%), from €1,153 to €14,778
- Staff costs -€10,331
no longer reported in 2025 (was €10,331)
- Gross operating margin +€10,051
up €10,051 (+86.7%), from €11,587 to €21,638
- Other operating charges -€2,277
down €2,277 (-71.3%), from €3,194 to €917
- Financial income -€226
no longer reported in 2025 (was €226)
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 | €72,056 | €122,462 | +€50,407 | +70.0% |
| Fixed assets | 21/28 | €7,207 | €60,430 | +€53,222 | +738.4% |
| Tangible fixed assets | 22/27 | €7,207 | €60,430 | +€53,222 | +738.4% |
| Land and buildings | 22 | €1,756 | €1,428 | -€328 | -18.7% |
| Plant, machinery and equipment | 23 | €5,452 | €59,002 | +€53,550 | +982.3% |
| Current assets | 29/58 | €64,848 | €62,033 | -€2,816 | -4.3% |
| Stocks and contracts in progress | 3 | €56,936 | €46,582 | -€10,354 | -18.2% |
| Stocks | 30/36 | €56,936 | €46,582 | -€10,354 | -18.2% |
| Amounts receivable within one year | 40/41 | €6,509 | €14,074 | +€7,565 | +116.2% |
| Trade receivables | 40 | €6,509 | €4,201 | -€2,308 | -35.5% |
| Other amounts receivable | 41 | - | €9,873 | +€9,873 | |
| Cash at bank and in hand | 54/58 | €789 | €899 | +€109 | +13.9% |
| Deferred charges and accrued income | 490/1 | €614 | €478 | -€136 | -22.2% |
| Total equity and liabilities | 10/49 | €72,056 | €122,462 | +€50,407 | +70.0% |
| Equity | 10/15 | €15,539 | €19,464 | +€3,925 | +25.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,035 | €11,035 | = | 0.0% |
| Distributable reserves | 133 | €11,035 | €11,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,405 | €8,329 | +€3,925 | +89.1% |
| Amounts payable | 17/49 | €56,516 | €102,998 | +€46,482 | +82.2% |
| Amounts payable after more than one year | 17 | - | €30,592 | +€30,592 | |
| Financial debts | 170/4 | - | €30,592 | +€30,592 | |
| Amounts payable within one year | 42/48 | €56,516 | €72,406 | +€15,890 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,961 | +€7,961 | |
| Trade debts | 44 | €7,294 | €6,789 | -€506 | -6.9% |
| Suppliers | 440/4 | €7,294 | €6,789 | -€506 | -6.9% |
| Taxes, remuneration and social security | 45 | €21,458 | €25,186 | +€3,728 | +17.4% |
| Taxes | 450/3 | €16,872 | €19,939 | +€3,067 | +18.2% |
| Remuneration and social security | 454/9 | €4,586 | €5,247 | +€661 | +14.4% |
| Other amounts payable | 47/48 | €27,764 | €32,471 | +€4,707 | +17.0% |
| Remuneration, social security and pensions | 62 | €10,331 | - | -€10,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €14,778 | +€13,625 | +1181.8% |
| Other operating charges | 640/8 | €3,194 | €917 | -€2,277 | -71.3% |
| Gross operating margin | 9900 | €11,587 | €21,638 | +€10,051 | +86.7% |
| Operating profit (loss) | 9901 | -€3,091 | €5,944 | +€9,035 | |
| Financial income | 75/76B | €226 | - | -€226 | |
| Recurring financial income | 75 | €226 | - | -€226 | |
| Financial charges | 65/66B | €2,161 | €2,019 | -€142 | -6.6% |
| Recurring financial charges | 65 | €2,161 | €2,019 | -€142 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,026 | €3,925 | +€8,951 | |
| Profit (loss) for the period | 9904 | -€5,026 | €3,925 | +€8,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,026 | €3,925 | +€8,951 |
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.