SAMARIA DRINKS: 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.
SAMARIA DRINKS
Largest movements
- Receivables within one year +€68,537
up €68,537 (+140.5%), from €48,798 to €117,335
of which Trade receivables: +€41,426
- Cash -€44,965
down €44,965 (-77.3%), from €58,152 to €13,187
mainly Net result for the year (-€73,273) and Other debts (-€69,106)
- Stocks and contracts -€37,818
down €37,818 (-78.0%), from €48,465 to €10,647
- Financial fixed assets -€11,027
down €11,027 (-39.0%), from €28,302 to €17,275
- Tangible fixed assets -€8,069
down €8,069 (-87.1%), from €9,267 to €1,199
of which Furniture and vehicles: -€5,026
- Profit (loss) carried forward -€73,273
down €73,273 (-78.4%), from -€93,501 to -€166,774
- Accrued charges and deferred income +€70,054
up €70,054, from €0 to €70,054
- Other debts -€69,106
down €69,106 (-56.2%), from €122,887 to €53,781
- Trade debts +€54,676
up €54,676 (+39.8%), from €137,334 to €192,010
- Tax, wage and social debts -€8,106
down €8,106 (-44.8%), from €18,093 to €9,988
of which Taxes: -€6,853
- Gross operating margin -€64,237
down €64,237, from €6,693 to -€57,544
- Depreciation -€9,562
down €9,562 (-54.2%), from €17,631 to €8,069
- Other operating charges -€5,005
down €5,005 (-88.9%), from €5,628 to €623
- Financial charges -€1,459
down €1,459 (-59.5%), from €2,452 to €993
- Staff costs -€1,273
down €1,273 (-17.9%), from €7,131 to €5,858
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 | €193,514 | €160,059 | -€33,455 | -17.3% |
| Fixed assets | 21/28 | €37,569 | €18,474 | -€19,095 | -50.8% |
| Tangible fixed assets | 22/27 | €9,267 | €1,199 | -€8,069 | -87.1% |
| Plant, machinery and equipment | 23 | €4,241 | €1,199 | -€3,043 | -71.7% |
| Furniture and vehicles | 24 | €5,026 | €0 | -€5,026 | -100.0% |
| Financial fixed assets | 28 | €28,302 | €17,275 | -€11,027 | -39.0% |
| Current assets | 29/58 | €155,945 | €141,585 | -€14,360 | -9.2% |
| Stocks and contracts in progress | 3 | €48,465 | €10,647 | -€37,818 | -78.0% |
| Stocks | 30/36 | €48,465 | €10,647 | -€37,818 | -78.0% |
| Amounts receivable within one year | 40/41 | €48,798 | €117,335 | +€68,537 | +140.5% |
| Trade receivables | 40 | €23,095 | €64,521 | +€41,426 | +179.4% |
| Other amounts receivable | 41 | €25,703 | €52,814 | +€27,111 | +105.5% |
| Cash at bank and in hand | 54/58 | €58,152 | €13,187 | -€44,965 | -77.3% |
| Deferred charges and accrued income | 490/1 | €530 | €417 | -€114 | -21.4% |
| Total equity and liabilities | 10/49 | €193,514 | €160,059 | -€33,455 | -17.3% |
| Equity | 10/15 | -€92,501 | -€165,774 | -€73,273 | -79.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,501 | -€166,774 | -€73,273 | -78.4% |
| Amounts payable | 17/49 | €286,015 | €325,833 | +€39,818 | +13.9% |
| Amounts payable within one year | 42/48 | €286,015 | €255,779 | -€30,236 | -10.6% |
| Financial debts | 43 | €7,700 | €0 | -€7,700 | -100.0% |
| Credit institutions | 430/8 | €7,700 | €0 | -€7,700 | -100.0% |
| Trade debts | 44 | €137,334 | €192,010 | +€54,676 | +39.8% |
| Suppliers | 440/4 | €137,334 | €192,010 | +€54,676 | +39.8% |
| Taxes, remuneration and social security | 45 | €18,093 | €9,988 | -€8,106 | -44.8% |
| Taxes | 450/3 | €15,022 | €8,169 | -€6,853 | -45.6% |
| Remuneration and social security | 454/9 | €3,071 | €1,819 | -€1,252 | -40.8% |
| Other amounts payable | 47/48 | €122,887 | €53,781 | -€69,106 | -56.2% |
| Accrued charges and deferred income | 492/3 | €0 | €70,054 | +€70,054 | |
| Remuneration, social security and pensions | 62 | €7,131 | €5,858 | -€1,273 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,631 | €8,069 | -€9,562 | -54.2% |
| Other operating charges | 640/8 | €5,628 | €623 | -€5,005 | -88.9% |
| Non-recurring operating charges | 66A | €2,727 | - | -€2,727 | |
| Gross operating margin | 9900 | €6,693 | -€57,544 | -€64,237 | |
| Operating profit (loss) | 9901 | -€26,425 | -€72,094 | -€45,669 | -172.8% |
| Financial income | 75/76B | €114 | - | -€114 | |
| Recurring financial income | 75 | €114 | - | -€114 | |
| Financial charges | 65/66B | €2,452 | €993 | -€1,459 | -59.5% |
| Recurring financial charges | 65 | €2,452 | €993 | -€1,459 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,763 | -€73,087 | -€44,325 | -154.1% |
| Income taxes | 67/77 | €179 | €186 | +€7 | +3.8% |
| Profit (loss) for the period | 9904 | -€28,942 | -€73,273 | -€44,331 | -153.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,942 | -€73,273 | -€44,331 | -153.2% |
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 8 October 2026 via checked.be.