SAMATECH: 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.
SAMATECH
Largest movements
- Tangible fixed assets -€62,962
down €62,962 (-8.3%), from €756,176 to €693,215
of which Plant, machinery and equipment: -€38,402
- Cash +€45,988
up €45,988 (+83.4%), from €55,123 to €101,112
mainly Net result for the year (+€75,336) and Depreciation (+€66,876)
- Debts after one year -€94,522
down €94,522 (-19.0%), from €497,490 to €402,968
- Profit (loss) carried forward +€75,336
up €75,336 (+33.5%), from €225,118 to €300,454
- Gross operating margin +€10,734
up €10,734 (+6.2%), from €173,139 to €183,873
- Taxes +€2,637
up €2,637 (+15.6%), from €16,943 to €19,580
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.
Derived cash bridge
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 | €846,367 | €821,246 | -€25,121 | -3.0% |
| Fixed assets | 21/28 | €756,176 | €693,215 | -€62,962 | -8.3% |
| Tangible fixed assets | 22/27 | €756,176 | €693,215 | -€62,962 | -8.3% |
| Land and buildings | 22 | €602,585 | €599,982 | -€2,603 | -0.4% |
| Plant, machinery and equipment | 23 | €98,522 | €60,120 | -€38,402 | -39.0% |
| Furniture and vehicles | 24 | €55,069 | €33,112 | -€21,957 | -39.9% |
| Current assets | 29/58 | €90,191 | €128,031 | +€37,840 | +42.0% |
| Amounts receivable within one year | 40/41 | €34,083 | €25,709 | -€8,373 | -24.6% |
| Trade receivables | 40 | €21,840 | €20,646 | -€1,194 | -5.5% |
| Other amounts receivable | 41 | €12,243 | €5,064 | -€7,179 | -58.6% |
| Cash at bank and in hand | 54/58 | €55,123 | €101,112 | +€45,988 | +83.4% |
| Deferred charges and accrued income | 490/1 | €985 | €1,210 | +€225 | +22.9% |
| Total equity and liabilities | 10/49 | €846,367 | €821,246 | -€25,121 | -3.0% |
| Equity | 10/15 | €245,578 | €320,914 | +€75,336 | +30.7% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €0 | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €225,118 | €300,454 | +€75,336 | +33.5% |
| Amounts payable | 17/49 | €600,789 | €500,332 | -€100,458 | -16.7% |
| Amounts payable after more than one year | 17 | €497,490 | €402,968 | -€94,522 | -19.0% |
| Financial debts | 170/4 | €497,490 | €402,968 | -€94,522 | -19.0% |
| Amounts payable within one year | 42/48 | €103,299 | €97,364 | -€5,935 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €92,889 | €91,763 | -€1,126 | -1.2% |
| Trade debts | 44 | €2,445 | €1,105 | -€1,341 | -54.8% |
| Suppliers | 440/4 | €2,445 | €1,105 | -€1,341 | -54.8% |
| Taxes, remuneration and social security | 45 | €7,965 | €4,496 | -€3,469 | -43.6% |
| Taxes | 450/3 | €7,965 | €4,496 | -€3,469 | -43.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,891 | €66,876 | -€15 | 0.0% |
| Other operating charges | 640/8 | €2,847 | €2,426 | -€421 | -14.8% |
| Gross operating margin | 9900 | €173,139 | €183,873 | +€10,734 | +6.2% |
| Operating profit (loss) | 9901 | €103,401 | €114,571 | +€11,170 | +10.8% |
| Financial income | 75/76B | €12 | €49 | +€37 | +303% |
| Recurring financial income | 75 | €12 | €49 | +€37 | +303% |
| Financial charges | 65/66B | €20,750 | €19,703 | -€1,047 | -5.0% |
| Recurring financial charges | 65 | €20,750 | €19,703 | -€1,047 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €82,663 | €94,917 | +€12,254 | +14.8% |
| Income taxes | 67/77 | €16,943 | €19,580 | +€2,637 | +15.6% |
| Profit (loss) for the period | 9904 | €65,719 | €75,336 | +€9,617 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,719 | €75,336 | +€9,617 | +14.6% |
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 19 October 2026 via checked.be.