SAMARIS: 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.
SAMARIS
Largest movements
- Tangible fixed assets -€12,620
down €12,620 (-55.4%), from €22,783 to €10,163
of which Land and buildings: -€12,380
- Cash +€10,100
up €10,100 (+46.8%), from €21,564 to €31,664
mainly Tax, wage and social debts (+€13,414) and Depreciation (+€12,620)
- Stocks and contracts -€6,198
down €6,198 (-22.6%), from €27,445 to €21,247
- Receivables within one year -€5,984
down €5,984 (-44.2%), from €13,553 to €7,569
of which Trade receivables: -€6,747
- Short-term financial debts -€18,669
down €18,669 (-72.6%), from €25,698 to €7,029
- Tax, wage and social debts +€13,414
up €13,414 (+103.7%), from €12,937 to €26,351
of which Remuneration and social security: +€10,500
- Debts after one year -€7,029
no longer reported in 2025 (was €7,029)
- Profit (loss) carried forward -€1,503
down €1,503 (-11.0%), from €13,642 to €12,139
- Financial charges -€5,300
down €5,300 (-86.6%), from €6,122 to €822
- Write-downs -€3,283
new in 2025: -€3,283
- Other operating charges +€2,835
up €2,835 (+115.3%), from €2,459 to €5,294
- Gross operating margin +€2,008
up €2,008 (+19.0%), from €10,567 to €12,575
- Financial income +€915
up €915 (+254.2%), from €360 to €1,275
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 | €85,545 | €70,763 | -€14,782 | -17.3% |
| Fixed assets | 21/28 | €22,903 | €10,283 | -€12,620 | -55.1% |
| Tangible fixed assets | 22/27 | €22,783 | €10,163 | -€12,620 | -55.4% |
| Land and buildings | 22 | €22,226 | €9,846 | -€12,380 | -55.7% |
| Plant, machinery and equipment | 23 | €557 | €317 | -€240 | -43.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €62,642 | €60,480 | -€2,162 | -3.5% |
| Stocks and contracts in progress | 3 | €27,445 | €21,247 | -€6,198 | -22.6% |
| Stocks | 30/36 | €27,445 | €21,247 | -€6,198 | -22.6% |
| Amounts receivable within one year | 40/41 | €13,553 | €7,569 | -€5,984 | -44.2% |
| Trade receivables | 40 | €13,553 | €6,806 | -€6,747 | -49.8% |
| Other amounts receivable | 41 | - | €763 | +€763 | |
| Cash at bank and in hand | 54/58 | €21,564 | €31,664 | +€10,100 | +46.8% |
| Deferred charges and accrued income | 490/1 | €80 | - | -€80 | |
| Total equity and liabilities | 10/49 | €85,545 | €70,763 | -€14,782 | -17.3% |
| Equity | 10/15 | €34,093 | €32,590 | -€1,503 | -4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,642 | €12,139 | -€1,503 | -11.0% |
| Amounts payable | 17/49 | €51,452 | €38,173 | -€13,279 | -25.8% |
| Amounts payable after more than one year | 17 | €7,029 | - | -€7,029 | |
| Financial debts | 170/4 | €7,029 | - | -€7,029 | |
| Amounts payable within one year | 42/48 | €44,423 | €38,173 | -€6,250 | -14.1% |
| Financial debts | 43 | €25,698 | €7,029 | -€18,669 | -72.6% |
| Credit institutions | 430/8 | €25,698 | €7,029 | -€18,669 | -72.6% |
| Trade debts | 44 | €1,484 | €1,152 | -€332 | -22.4% |
| Suppliers | 440/4 | €1,484 | €1,152 | -€332 | -22.4% |
| Taxes, remuneration and social security | 45 | €12,937 | €26,351 | +€13,414 | +103.7% |
| Taxes | 450/3 | €5,937 | €8,851 | +€2,914 | +49.1% |
| Remuneration and social security | 454/9 | €7,000 | €17,500 | +€10,500 | +150.0% |
| Other amounts payable | 47/48 | €4,304 | €3,641 | -€663 | -15.4% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,784 | €12,620 | -€164 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,283 | -€3,283 | |
| Other operating charges | 640/8 | €2,459 | €5,294 | +€2,835 | +115.3% |
| Gross operating margin | 9900 | €10,567 | €12,575 | +€2,008 | +19.0% |
| Operating profit (loss) | 9901 | -€4,676 | -€2,056 | +€2,620 | +56.0% |
| Financial income | 75/76B | €360 | €1,275 | +€915 | +254.2% |
| Recurring financial income | 75 | €360 | €1,275 | +€915 | +254.2% |
| Financial charges | 65/66B | €6,122 | €822 | -€5,300 | -86.6% |
| Recurring financial charges | 65 | €6,122 | €822 | -€5,300 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,438 | -€1,603 | +€8,835 | +84.6% |
| Income taxes | 67/77 | - | -€100 | -€100 | |
| Profit (loss) for the period | 9904 | -€10,438 | -€1,503 | +€8,935 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,438 | -€1,503 | +€8,935 | +85.6% |
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.