SAMAROL: 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.
SAMAROL
Largest movements
- Receivables after one year -€23,441
down €23,441 (-14.3%), from €164,084 to €140,644
- Receivables within one year +€6,499
up €6,499 (+21.0%), from €31,003 to €37,502
of which Trade receivables: +€3,835
- Cash -€3,536
down €3,536 (-69.6%), from €5,079 to €1,542
mainly Tax, wage and social debts (-€32,054) and Receivables within one year (-€6,499)
- Tangible fixed assets -€3,142
down €3,142 (-8.3%), from €37,881 to €34,740
of which Other tangible fixed assets: -€7,372
- Tax, wage and social debts -€32,054
down €32,054 (-39.9%), from €80,422 to €48,368
of which Taxes: -€25,707
- Trade debts +€13,883
up €13,883 (+54.8%), from €25,341 to €39,224
- Profit (loss) carried forward -€5,449
down €5,449, from €2,737 to -€2,711
- Gross operating margin -€12,335
down €12,335 (-91.8%), from €13,442 to €1,107
- Other operating charges -€3,361
down €3,361 (-74.0%), from €4,541 to €1,180
- Taxes -€939
no longer reported in 2024 (was €939)
- Financial charges -€490
down €490 (-58.2%), from €843 to €353
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,094 | €222,474 | -€23,620 | -9.6% |
| Fixed assets | 21/28 | €38,311 | €35,170 | -€3,142 | -8.2% |
| Tangible fixed assets | 22/27 | €37,881 | €34,740 | -€3,142 | -8.3% |
| Furniture and vehicles | 24 | €1,020 | €5,250 | +€4,230 | +415% |
| Other tangible fixed assets | 26 | €36,862 | €29,489 | -€7,372 | -20.0% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €207,782 | €187,305 | -€20,478 | -9.9% |
| Amounts receivable after more than one year | 29 | €164,084 | €140,644 | -€23,441 | -14.3% |
| Other amounts receivable | 291 | €164,084 | €140,644 | -€23,441 | -14.3% |
| Stocks and contracts in progress | 3 | €7,617 | €7,617 | = | 0.0% |
| Stocks | 30/36 | €7,617 | €7,617 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,003 | €37,502 | +€6,499 | +21.0% |
| Trade receivables | 40 | €30,825 | €34,660 | +€3,835 | +12.4% |
| Other amounts receivable | 41 | €178 | €2,842 | +€2,664 | +1,500% |
| Cash at bank and in hand | 54/58 | €5,079 | €1,542 | -€3,536 | -69.6% |
| Total equity and liabilities | 10/49 | €246,094 | €222,474 | -€23,620 | -9.6% |
| Equity | 10/15 | €136,582 | €131,133 | -€5,449 | -4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €113,844 | €113,844 | = | 0.0% |
| Distributable reserves | 133 | €113,844 | €113,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,737 | -€2,711 | -€5,449 | |
| Amounts payable | 17/49 | €109,512 | €91,341 | -€18,171 | -16.6% |
| Amounts payable within one year | 42/48 | €108,512 | €90,341 | -€18,171 | -16.7% |
| Trade debts | 44 | €25,341 | €39,224 | +€13,883 | +54.8% |
| Suppliers | 440/4 | €25,341 | €39,224 | +€13,883 | +54.8% |
| Taxes, remuneration and social security | 45 | €80,422 | €48,368 | -€32,054 | -39.9% |
| Taxes | 450/3 | €69,600 | €43,893 | -€25,707 | -36.9% |
| Remuneration and social security | 454/9 | €10,821 | €4,475 | -€6,347 | -58.6% |
| Other amounts payable | 47/48 | €2,749 | €2,749 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,381 | €8,472 | +€91 | +1.1% |
| Other operating charges | 640/8 | €4,541 | €1,180 | -€3,361 | -74.0% |
| Gross operating margin | 9900 | €13,442 | €1,107 | -€12,335 | -91.8% |
| Operating profit (loss) | 9901 | €519 | -€8,545 | -€9,064 | |
| Financial income | 75/76B | €3,447 | €3,449 | +€2 | +0.1% |
| Recurring financial income | 75 | €3,447 | €3,449 | +€2 | +0.1% |
| Financial charges | 65/66B | €843 | €353 | -€490 | -58.2% |
| Recurring financial charges | 65 | €843 | €353 | -€490 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €3,123 | -€5,449 | -€8,572 | |
| Income taxes | 67/77 | €939 | - | -€939 | |
| Profit (loss) for the period | 9904 | €2,184 | -€5,449 | -€7,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,184 | -€5,449 | -€7,633 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.