SAMAS: 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.
SAMAS
Largest movements
- Cash +€14,242
up €14,242 (+15.2%), from €93,808 to €108,051
mainly Net result for the year (+€83,520) and Tax, wage and social debts (+€9,394)
- Receivables within one year -€8,152
down €8,152 (-36.3%), from €22,466 to €14,314
- Tax, wage and social debts +€9,394
up €9,394 (+34.2%), from €27,478 to €36,872
of which Taxes: +€9,394
- Trade debts -€7,029
down €7,029 (-89.4%), from €7,862 to €833
- Reserves +€3,602
up €3,602 (+4.5%), from €79,918 to €83,520
- Gross operating margin +€10,320
up €10,320 (+10.2%), from €101,548 to €111,868
- Taxes +€4,437
up €4,437 (+21.7%), from €20,486 to €24,923
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 | €122,518 | €127,766 | +€5,248 | +4.3% |
| Fixed assets | 21/28 | €4,746 | €3,904 | -€842 | -17.7% |
| Tangible fixed assets | 22/27 | €4,746 | €3,904 | -€842 | -17.7% |
| Plant, machinery and equipment | 23 | €1,147 | €680 | -€466 | -40.7% |
| Other tangible fixed assets | 26 | €3,600 | €3,224 | -€376 | -10.4% |
| Current assets | 29/58 | €117,772 | €123,862 | +€6,090 | +5.2% |
| Amounts receivable within one year | 40/41 | €22,466 | €14,314 | -€8,152 | -36.3% |
| Trade receivables | 40 | €22,466 | €14,314 | -€8,152 | -36.3% |
| Cash at bank and in hand | 54/58 | €93,808 | €108,051 | +€14,242 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,497 | = | 0.0% |
| Total equity and liabilities | 10/49 | €122,518 | €127,766 | +€5,248 | +4.3% |
| Equity | 10/15 | €84,918 | €88,520 | +€3,602 | +4.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,918 | €83,520 | +€3,602 | +4.5% |
| Distributable reserves | 133 | €79,918 | €83,520 | +€3,602 | +4.5% |
| Amounts payable | 17/49 | €37,600 | €39,246 | +€1,646 | +4.4% |
| Amounts payable within one year | 42/48 | €37,600 | €39,246 | +€1,646 | +4.4% |
| Trade debts | 44 | €7,862 | €833 | -€7,029 | -89.4% |
| Suppliers | 440/4 | €7,862 | €833 | -€7,029 | -89.4% |
| Taxes, remuneration and social security | 45 | €27,478 | €36,872 | +€9,394 | +34.2% |
| Taxes | 450/3 | €27,478 | €36,872 | +€9,394 | +34.2% |
| Remuneration and social security | 454/9 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €2,260 | €1,541 | -€719 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €842 | +€430 | +104.2% |
| Other operating charges | 640/8 | €688 | €619 | -€69 | -10.0% |
| Gross operating margin | 9900 | €101,548 | €111,868 | +€10,320 | +10.2% |
| Operating profit (loss) | 9901 | €100,448 | €110,407 | +€9,959 | +9.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2700.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2700.0% |
| Financial charges | 65/66B | €1,528 | €1,965 | +€437 | +28.6% |
| Recurring financial charges | 65 | €1,528 | €1,965 | +€437 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €98,920 | €108,443 | +€9,523 | +9.6% |
| Income taxes | 67/77 | €20,486 | €24,923 | +€4,437 | +21.7% |
| Profit (loss) for the period | 9904 | €78,434 | €83,520 | +€5,086 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,434 | €83,520 | +€5,086 | +6.5% |
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 6 October 2026 via checked.be.