SAMATO: 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.
SAMATO
Largest movements
- Cash -€120,927
down €120,927 (-50.2%), from €240,897 to €119,970
mainly Debts after one year (-€63,915) and Receivables within one year (-€51,502)
- Receivables within one year +€51,502
up €51,502 (+379.5%), from €13,570 to €65,072
of which Trade receivables: +€51,502
- Tangible fixed assets -€41,828
down €41,828 (-7.7%), from €543,749 to €501,921
of which Land and buildings: -€33,617
- Intangible fixed assets +€34,473
new in 2025: €34,473
- Debts after one year -€63,915
down €63,915 (-19.2%), from €333,487 to €269,572
- Gross operating margin -€29,419
down €29,419 (-33.6%), from €87,437 to €58,018
- Other operating charges +€16,202
up €16,202 (+1953.3%), from €829 to €17,032
- Staff costs -€14,188
no longer reported in 2025 (was €14,188)
- Depreciation -€4,647
down €4,647 (-9.9%), from €47,003 to €42,356
- Financial income -€2,452
down €2,452 (-47.6%), from €5,152 to €2,700
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 | €893,266 | €821,118 | -€72,148 | -8.1% |
| Fixed assets | 21/28 | €636,099 | €628,743 | -€7,356 | -1.2% |
| Intangible fixed assets | 21 | - | €34,473 | +€34,473 | |
| Tangible fixed assets | 22/27 | €543,749 | €501,921 | -€41,828 | -7.7% |
| Land and buildings | 22 | €506,501 | €472,885 | -€33,617 | -6.6% |
| Plant, machinery and equipment | 23 | €26,997 | €22,671 | -€4,325 | -16.0% |
| Furniture and vehicles | 24 | €1,877 | €712 | -€1,164 | -62.0% |
| Other tangible fixed assets | 26 | €8,375 | €5,653 | -€2,722 | -32.5% |
| Financial fixed assets | 28 | €92,350 | €92,350 | = | 0.0% |
| Current assets | 29/58 | €257,167 | €192,374 | -€64,792 | -25.2% |
| Amounts receivable within one year | 40/41 | €13,570 | €65,072 | +€51,502 | +379.5% |
| Trade receivables | 40 | - | €51,502 | +€51,502 | |
| Other amounts receivable | 41 | €13,570 | €13,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €240,897 | €119,970 | -€120,927 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2,700 | €7,333 | +€4,633 | +171.6% |
| Total equity and liabilities | 10/49 | €893,266 | €821,118 | -€72,148 | -8.1% |
| Equity | 10/15 | €352,683 | €346,905 | -€5,778 | -1.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Outside capital | 11 | €45,000 | €45,000 | = | 0.0% |
| Other | 1109/19 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €409,500 | €409,104 | -€396 | -0.1% |
| Tax-exempt reserves | 132 | €405,000 | €404,604 | -€396 | -0.1% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,817 | -€107,199 | -€5,382 | -5.3% |
| Provisions and deferred taxes | 16 | €128,750 | €128,618 | -€132 | -0.1% |
| Deferred taxes | 168 | €128,750 | €128,618 | -€132 | -0.1% |
| Amounts payable | 17/49 | €411,833 | €345,595 | -€66,239 | -16.1% |
| Amounts payable after more than one year | 17 | €333,487 | €269,572 | -€63,915 | -19.2% |
| Financial debts | 170/4 | €333,487 | €269,572 | -€63,915 | -19.2% |
| Amounts payable within one year | 42/48 | €78,346 | €76,022 | -€2,324 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €67,246 | €62,798 | -€4,448 | -6.6% |
| Financial debts | 43 | €5,120 | €7,245 | +€2,125 | +41.5% |
| Credit institutions | 430/8 | €5,120 | €7,245 | +€2,125 | +41.5% |
| Other amounts payable | 47/48 | €5,980 | €5,980 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €14,188 | - | -€14,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,003 | €42,356 | -€4,647 | -9.9% |
| Other operating charges | 640/8 | €829 | €17,032 | +€16,202 | +1953.3% |
| Gross operating margin | 9900 | €87,437 | €58,018 | -€29,419 | -33.6% |
| Operating profit (loss) | 9901 | €25,417 | -€1,370 | -€26,787 | |
| Financial income | 75/76B | €5,152 | €2,700 | -€2,452 | -47.6% |
| Recurring financial income | 75 | €5,152 | €2,700 | -€2,452 | -47.6% |
| Financial charges | 65/66B | €8,172 | €7,240 | -€932 | -11.4% |
| Recurring financial charges | 65 | €8,172 | €7,240 | -€932 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €22,397 | -€5,910 | -€28,306 | |
| Profit (loss) for the period | 9904 | €22,397 | -€5,910 | -€28,306 | |
| Transfer from tax-exempt reserves | 789 | - | €527 | +€527 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,397 | -€5,382 | -€27,779 |
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 28 September 2026 via checked.be.