SAMBA CONSULTING: 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.
SAMBA CONSULTING
Largest movements
- Receivables within one year -€17,574
down €17,574 (-47.2%), from €37,257 to €19,682
of which Trade receivables: -€16,378
- Tangible fixed assets -€15,014
down €15,014 (-34.4%), from €43,627 to €28,613
of which Furniture and vehicles: -€14,872
- Cash -€5,496
down €5,496 (-13.0%), from €42,201 to €36,705
mainly Debts after one year (-€12,514) and Trade debts (-€8,405)
- Deferred charges and accrued income +€5,335
up €5,335 (+296%), from €1,800 to €7,135
- Debts after one year -€12,514
down €12,514 (-51.2%), from €24,435 to €11,921
- Trade debts -€8,405
down €8,405 (-81.8%), from €10,279 to €1,873
- Other debts -€7,000
down €7,000 (-100%), from €7,000 to €0
- Reserves -€2,523
down €2,523 (-5.1%), from €49,095 to €46,573
- Tax, wage and social debts -€1,341
down €1,341 (-18.1%), from €7,390 to €6,049
of which Remuneration and social security: -€1,800
- Gross operating margin -€24,635
down €24,635 (-62.1%), from €39,699 to €15,065
- Taxes -€7,234
down €7,234 (-87.6%), from €8,254 to €1,020
- Financial charges -€1,048
down €1,048 (-42.8%), from €2,450 to €1,402
- Financial income +€614
up €614 (+766%), from €80 to €694
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 | €124,885 | €92,135 | -€32,750 | -26.2% |
| Fixed assets | 21/28 | €43,627 | €28,613 | -€15,014 | -34.4% |
| Tangible fixed assets | 22/27 | €43,627 | €28,613 | -€15,014 | -34.4% |
| Furniture and vehicles | 24 | €42,918 | €28,045 | -€14,872 | -34.7% |
| Other tangible fixed assets | 26 | €709 | €567 | -€142 | -20.0% |
| Current assets | 29/58 | €81,258 | €63,522 | -€17,736 | -21.8% |
| Amounts receivable within one year | 40/41 | €37,257 | €19,682 | -€17,574 | -47.2% |
| Trade receivables | 40 | €26,813 | €10,435 | -€16,378 | -61.1% |
| Other amounts receivable | 41 | €10,443 | €9,247 | -€1,196 | -11.5% |
| Cash at bank and in hand | 54/58 | €42,201 | €36,705 | -€5,496 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,800 | €7,135 | +€5,335 | +296% |
| Total equity and liabilities | 10/49 | €124,885 | €92,135 | -€32,750 | -26.2% |
| Equity | 10/15 | €61,495 | €58,278 | -€3,217 | -5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,095 | €46,573 | -€2,523 | -5.1% |
| Distributable reserves | 133 | €49,095 | €46,573 | -€2,523 | -5.1% |
| Profit (loss) carried forward | 14 | €0 | -€695 | -€695 | |
| Amounts payable | 17/49 | €63,390 | €33,857 | -€29,532 | -46.6% |
| Amounts payable after more than one year | 17 | €24,435 | €11,921 | -€12,514 | -51.2% |
| Financial debts | 170/4 | €24,435 | €11,921 | -€12,514 | -51.2% |
| Amounts payable within one year | 42/48 | €36,689 | €20,436 | -€16,253 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €12,021 | €12,514 | +€493 | +4.1% |
| Trade debts | 44 | €10,279 | €1,873 | -€8,405 | -81.8% |
| Suppliers | 440/4 | €10,279 | €1,873 | -€8,405 | -81.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,390 | €6,049 | -€1,341 | -18.1% |
| Taxes | 450/3 | €5,590 | €6,049 | +€459 | +8.2% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €7,000 | €0 | -€7,000 | -100% |
| Accrued charges and deferred income | 492/3 | €2,266 | €1,500 | -€766 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,196 | €15,014 | -€182 | -1.2% |
| Other operating charges | 640/8 | €1,915 | €1,541 | -€374 | -19.5% |
| Gross operating margin | 9900 | €39,699 | €15,065 | -€24,635 | -62.1% |
| Operating profit (loss) | 9901 | €22,589 | -€1,490 | -€24,079 | |
| Financial income | 75/76B | €80 | €694 | +€614 | +766% |
| Recurring financial income | 75 | €80 | €694 | +€614 | +766% |
| Financial charges | 65/66B | €2,450 | €1,402 | -€1,048 | -42.8% |
| Recurring financial charges | 65 | €2,450 | €1,402 | -€1,048 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €20,219 | -€2,197 | -€22,416 | |
| Income taxes | 67/77 | €8,254 | €1,020 | -€7,234 | -87.6% |
| Profit (loss) for the period | 9904 | €11,965 | -€3,217 | -€15,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,965 | -€3,217 | -€15,183 |
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 22 October 2026 via checked.be.