SAMARA: 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.
SAMARA
Largest movements
- Cash +€58,958
up €58,958 (+106.6%), from €55,319 to €114,277
mainly Net result for the year (+€85,550) and Depreciation (+€58,536)
- Receivables within one year +€27,866
up €27,866 (+348.3%), from €8,000 to €35,866
- Tangible fixed assets -€12,297
down €12,297 (-1.3%), from €971,798 to €959,501
- Profit (loss) carried forward +€85,550
up €85,550 (+42.6%), from €200,653 to €286,203
- Other debts -€17,701
down €17,701 (-3.9%), from €459,625 to €441,924
- Gross operating margin -€22,996
down €22,996 (-11.5%), from €200,454 to €177,457
- Depreciation +€8,326
up €8,326 (+16.6%), from €50,210 to €58,536
- Taxes -€3,047
down €3,047 (-10.0%), from €30,460 to €27,413
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 | €1,039,768 | €1,112,912 | +€73,145 | +7.0% |
| Fixed assets | 21/28 | €971,841 | €959,544 | -€12,297 | -1.3% |
| Tangible fixed assets | 22/27 | €971,798 | €959,501 | -€12,297 | -1.3% |
| Land and buildings | 22 | €954,606 | €948,677 | -€5,929 | -0.6% |
| Plant, machinery and equipment | 23 | €9,560 | €6,356 | -€3,204 | -33.5% |
| Furniture and vehicles | 24 | €7,632 | €4,468 | -€3,164 | -41.5% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €67,927 | €153,368 | +€85,441 | +125.8% |
| Stocks and contracts in progress | 3 | €2,571 | €2,040 | -€531 | -20.7% |
| Stocks | 30/36 | €2,571 | €2,040 | -€531 | -20.7% |
| Amounts receivable within one year | 40/41 | €8,000 | €35,866 | +€27,866 | +348.3% |
| Trade receivables | 40 | €8,000 | €35,866 | +€27,866 | +348.3% |
| Cash at bank and in hand | 54/58 | €55,319 | €114,277 | +€58,958 | +106.6% |
| Deferred charges and accrued income | 490/1 | €2,037 | €1,185 | -€851 | -41.8% |
| Total equity and liabilities | 10/49 | €1,039,768 | €1,112,912 | +€73,145 | +7.0% |
| Equity | 10/15 | €556,653 | €642,203 | +€85,550 | +15.4% |
| Contributions | 10/11 | €356,000 | €356,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,653 | €286,203 | +€85,550 | +42.6% |
| Amounts payable | 17/49 | €483,114 | €470,709 | -€12,405 | -2.6% |
| Amounts payable within one year | 42/48 | €483,114 | €470,709 | -€12,405 | -2.6% |
| Trade debts | 44 | €4,775 | €290 | -€4,485 | -93.9% |
| Suppliers | 440/4 | €4,775 | €290 | -€4,485 | -93.9% |
| Taxes, remuneration and social security | 45 | €18,714 | €28,495 | +€9,780 | +52.3% |
| Taxes | 450/3 | €18,714 | €28,495 | +€9,780 | +52.3% |
| Other amounts payable | 47/48 | €459,625 | €441,924 | -€17,701 | -3.9% |
| Non-recurring operating income | 76A | €3,200 | - | -€3,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,210 | €58,536 | +€8,326 | +16.6% |
| Other operating charges | 640/8 | €5,957 | €5,952 | -€5 | -0.1% |
| Gross operating margin | 9900 | €200,454 | €177,457 | -€22,996 | -11.5% |
| Operating profit (loss) | 9901 | €144,287 | €112,969 | -€31,318 | -21.7% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €65 | €115 | +€50 | +77.4% |
| Recurring financial charges | 65 | €65 | €115 | +€50 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €144,222 | €112,963 | -€31,259 | -21.7% |
| Income taxes | 67/77 | €30,460 | €27,413 | -€3,047 | -10.0% |
| Profit (loss) for the period | 9904 | €113,762 | €85,550 | -€28,212 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,762 | €85,550 | -€28,212 | -24.8% |
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 28 September 2026 via checked.be.