SAMARA1: 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.
SAMARA1
Largest movements
- Stocks and contracts +€9,985
up €9,985 (+151.7%), from €6,580 to €16,565
- Cash -€494
down €494 (-16.7%), from €2,958 to €2,463
mainly Stocks and contracts (-€9,985) and Trade debts (-€1,458)
- Deferred charges and accrued income +€269
new in 2025: €269
- Receivables within one year +€252
up €252 (+28.0%), from €900 to €1,152
of which Other amounts receivable: +€360
- Tax, wage and social debts +€9,668
new in 2025: €9,668
of which Remuneration and social security: +€6,760
- Trade debts -€1,458
down €1,458 (-64.6%), from €2,257 to €799
- Other debts +€980
up €980 (+6.6%), from €14,880 to €15,860
- Profit (loss) carried forward +€821
up €821 (+12.3%), from -€6,700 to -€5,878
- Gross operating margin +€5,604
up €5,604 (+16.6%), from €33,808 to €39,412
- Staff costs -€1,440
down €1,440 (-3.5%), from €41,130 to €39,690
- Financial income +€984
up €984 (+43.1%), from €2,282 to €3,265
- Financial charges +€434
up €434 (+34.1%), from €1,272 to €1,705
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 | €10,438 | €20,449 | +€10,012 | +95.9% |
| Current assets | 29/58 | €10,438 | €20,449 | +€10,012 | +95.9% |
| Stocks and contracts in progress | 3 | €6,580 | €16,565 | +€9,985 | +151.7% |
| Stocks | 30/36 | €6,580 | €16,565 | +€9,985 | +151.7% |
| Amounts receivable within one year | 40/41 | €900 | €1,152 | +€252 | +28.0% |
| Trade receivables | 40 | €126 | €18 | -€108 | -85.8% |
| Other amounts receivable | 41 | €774 | €1,134 | +€360 | +46.5% |
| Cash at bank and in hand | 54/58 | €2,958 | €2,463 | -€494 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €269 | +€269 | |
| Total equity and liabilities | 10/49 | €10,438 | €20,449 | +€10,012 | +95.9% |
| Equity | 10/15 | -€6,700 | -€5,878 | +€821 | +12.3% |
| Profit (loss) carried forward | 14 | -€6,700 | -€5,878 | +€821 | +12.3% |
| Amounts payable | 17/49 | €17,137 | €26,328 | +€9,190 | +53.6% |
| Amounts payable within one year | 42/48 | €17,137 | €26,328 | +€9,190 | +53.6% |
| Trade debts | 44 | €2,257 | €799 | -€1,458 | -64.6% |
| Suppliers | 440/4 | €2,257 | €799 | -€1,458 | -64.6% |
| Taxes, remuneration and social security | 45 | - | €9,668 | +€9,668 | |
| Taxes | 450/3 | - | €2,908 | +€2,908 | |
| Remuneration and social security | 454/9 | - | €6,760 | +€6,760 | |
| Other amounts payable | 47/48 | €14,880 | €15,860 | +€980 | +6.6% |
| Remuneration, social security and pensions | 62 | €41,130 | €39,690 | -€1,440 | -3.5% |
| Other operating charges | 640/8 | €387 | €461 | +€73 | +18.9% |
| Gross operating margin | 9900 | €33,808 | €39,412 | +€5,604 | +16.6% |
| Operating profit (loss) | 9901 | -€7,709 | -€738 | +€6,971 | +90.4% |
| Financial income | 75/76B | €2,282 | €3,265 | +€984 | +43.1% |
| Recurring financial income | 75 | €2,282 | €3,265 | +€984 | +43.1% |
| Financial charges | 65/66B | €1,272 | €1,705 | +€434 | +34.1% |
| Recurring financial charges | 65 | €1,272 | €1,705 | +€434 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,700 | €821 | +€7,521 | |
| Profit (loss) for the period | 9904 | -€6,700 | €821 | +€7,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,700 | €821 | +€7,521 |
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 30 September 2026 via checked.be.