SAMARCANDE: what changed
Two financial 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.
SAMARCANDE
Largest movements
- Receivables within one year -€13,564
down €13,564 (-14.0%), from €96,673 to €83,109
of which Other amounts receivable: -€12,426
- Cash -€8,174
down €8,174 (-4.6%), from €178,791 to €170,616
mainly Debts within one year (-€24,384) and Investment in fixed assets (net) (-€9,235)
- Tangible fixed assets +€6,392
up €6,392 (+40.6%), from €15,735 to €22,128
of which Furniture and vehicles: +€7,224
- Deferred charges and accrued income +€6,060
up €6,060 (+331.3%), from €1,829 to €7,889
- Debts within one year -€24,384
down €24,384 (-14.2%), from €171,893 to €147,509
of which Tax, wage and social debts: -€23,974
- Accrued charges and deferred income +€8,836
up €8,836 (+61.3%), from €14,420 to €23,256
- Profit (loss) carried forward +€7,023
up €7,023 (+9.5%), from €74,127 to €81,150
- Purchases and services -€23,942
down €23,942 (-19.4%), from €123,700 to €99,758
- Staff costs -€18,143
down €18,143 (-2.8%), from €654,516 to €636,374
- Gross operating margin -€10,817
down €10,817 (-1.6%), from €657,677 to €646,860
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 | €293,029 | €283,743 | -€9,286 | -3.2% |
| Fixed assets | 21/28 | €15,735 | €22,128 | +€6,392 | +40.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,735 | €22,128 | +€6,392 | +40.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,155 | €10,379 | +€7,224 | +228.9% |
| Other tangible fixed assets | 26 | €12,580 | €11,749 | -€831 | -6.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €277,293 | €261,615 | -€15,678 | -5.7% |
| Amounts receivable within one year | 40/41 | €96,673 | €83,109 | -€13,564 | -14.0% |
| Trade receivables | 40 | €21,941 | €20,803 | -€1,138 | -5.2% |
| Other amounts receivable | 41 | €74,733 | €62,306 | -€12,426 | -16.6% |
| Cash at bank and in hand | 54/58 | €178,791 | €170,616 | -€8,174 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,829 | €7,889 | +€6,060 | +331.3% |
| Total equity and liabilities | 10/49 | €293,029 | €283,743 | -€9,286 | -3.2% |
| Equity | 10/15 | €104,887 | €111,150 | +€6,263 | +6.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,127 | €81,150 | +€7,023 | +9.5% |
| Investment grants | 15 | €760 | €0 | -€760 | -100.0% |
| Amounts payable | 17/49 | €188,142 | €172,593 | -€15,548 | -8.3% |
| Amounts payable after more than one year | 17 | €1,828 | €1,828 | = | 0.0% |
| Other amounts payable | 178/9 | €1,828 | €1,828 | = | 0.0% |
| Amounts payable within one year | 42/48 | €171,893 | €147,509 | -€24,384 | -14.2% |
| Trade debts | 44 | €18,439 | €23,327 | +€4,888 | +26.5% |
| Suppliers | 440/4 | €18,439 | €23,327 | +€4,888 | +26.5% |
| Taxes, remuneration and social security | 45 | €96,136 | €72,161 | -€23,974 | -24.9% |
| Taxes | 450/3 | €12,895 | €315 | -€12,580 | -97.6% |
| Remuneration and social security | 454/9 | €83,240 | €71,846 | -€11,394 | -13.7% |
| Accrued charges and deferred income | 492/3 | €14,420 | €23,256 | +€8,836 | +61.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,700 | €99,758 | -€23,942 | -19.4% |
| Remuneration, social security and pensions | 62 | €654,516 | €636,374 | -€18,143 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,026 | €2,842 | -€2,184 | -43.4% |
| Other operating charges | 640/8 | €973 | €1,207 | +€234 | +24.0% |
| Non-recurring operating charges | 66A | €590 | - | -€590 | |
| Gross operating margin | 9900 | €657,677 | €646,860 | -€10,817 | -1.6% |
| Operating profit (loss) | 9901 | -€3,429 | €6,437 | +€9,866 | |
| Financial income | 75/76B | €1,815 | €920 | -€895 | -49.3% |
| Recurring financial income | 75 | €1,815 | €920 | -€895 | -49.3% |
| Financial charges | 65/66B | €168 | €335 | +€167 | +99.0% |
| Recurring financial charges | 65 | €168 | €335 | +€167 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,782 | €7,023 | +€8,805 | |
| Profit (loss) for the period | 9904 | -€1,782 | €7,023 | +€8,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,782 | €7,023 | +€8,805 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.