SAMCAR: 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.
SAMCAR
Largest movements
- Stocks and contracts -€143,240
down €143,240 (-39.4%), from €363,921 to €220,681
- Receivables within one year +€137,371
up €137,371 (+1473.1%), from €9,325 to €146,696
of which Trade receivables: +€137,971
- Cash -€51,716
down €51,716 (-81.2%), from €63,712 to €11,996
mainly Receivables within one year (-€137,371) and Net result for the year (-€56,790)
- Tangible fixed assets -€20,601
down €20,601 (-7.8%), from €265,752 to €245,151
- Profit (loss) carried forward -€56,790
down €56,790 (-49.5%), from €114,813 to €58,023
- Short-term financial debts -€48,495
down €48,495 (-36.7%), from €131,995 to €83,500
- Other debts +€40,496
up €40,496 (+62.2%), from €65,154 to €105,650
- Trade debts +€23,848
up €23,848 (+61.9%), from €38,527 to €62,375
- Debts after one year -€21,729
down €21,729 (-11.6%), from €188,102 to €166,373
- Gross operating margin -€65,147
down €65,147 (-54.6%), from €119,384 to €54,237
- Financial charges -€3,061
down €3,061 (-20.7%), from €14,763 to €11,702
- Staff costs +€2,527
up €2,527 (+3.9%), from €65,232 to €67,759
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 | €705,673 | €628,948 | -€76,725 | -10.9% |
| Fixed assets | 21/28 | €265,929 | €245,328 | -€20,601 | -7.7% |
| Tangible fixed assets | 22/27 | €265,752 | €245,151 | -€20,601 | -7.8% |
| Land and buildings | 22 | €200,137 | €190,137 | -€10,000 | -5.0% |
| Plant, machinery and equipment | 23 | €8,908 | €7,682 | -€1,226 | -13.8% |
| Furniture and vehicles | 24 | €22,461 | €17,959 | -€4,502 | -20.0% |
| Other tangible fixed assets | 26 | €34,246 | €29,373 | -€4,873 | -14.2% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €439,744 | €383,620 | -€56,124 | -12.8% |
| Stocks and contracts in progress | 3 | €363,921 | €220,681 | -€143,240 | -39.4% |
| Stocks | 30/36 | €363,921 | €220,681 | -€143,240 | -39.4% |
| Amounts receivable within one year | 40/41 | €9,325 | €146,696 | +€137,371 | +1473.1% |
| Trade receivables | 40 | €8,725 | €146,696 | +€137,971 | +1581.3% |
| Other amounts receivable | 41 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €63,712 | €11,996 | -€51,716 | -81.2% |
| Deferred charges and accrued income | 490/1 | €2,786 | €4,247 | +€1,461 | +52.4% |
| Total equity and liabilities | 10/49 | €705,673 | €628,948 | -€76,725 | -10.9% |
| Equity | 10/15 | €229,273 | €172,483 | -€56,790 | -24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,860 | €95,860 | = | 0.0% |
| Distributable reserves | 133 | €95,860 | €95,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,813 | €58,023 | -€56,790 | -49.5% |
| Amounts payable | 17/49 | €476,400 | €456,465 | -€19,935 | -4.2% |
| Amounts payable after more than one year | 17 | €188,102 | €166,373 | -€21,729 | -11.6% |
| Financial debts | 170/4 | €188,102 | €166,373 | -€21,729 | -11.6% |
| Amounts payable within one year | 42/48 | €285,483 | €290,092 | +€4,609 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €21,270 | €21,730 | +€460 | +2.2% |
| Financial debts | 43 | €131,995 | €83,500 | -€48,495 | -36.7% |
| Credit institutions | 430/8 | €131,995 | €83,500 | -€48,495 | -36.7% |
| Trade debts | 44 | €38,527 | €62,375 | +€23,848 | +61.9% |
| Suppliers | 440/4 | €38,527 | €62,375 | +€23,848 | +61.9% |
| Taxes, remuneration and social security | 45 | €28,537 | €16,837 | -€11,700 | -41.0% |
| Taxes | 450/3 | €17,882 | €9,605 | -€8,277 | -46.3% |
| Remuneration and social security | 454/9 | €10,655 | €7,232 | -€3,423 | -32.1% |
| Other amounts payable | 47/48 | €65,154 | €105,650 | +€40,496 | +62.2% |
| Accrued charges and deferred income | 492/3 | €2,815 | - | -€2,815 | |
| Remuneration, social security and pensions | 62 | €65,232 | €67,759 | +€2,527 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,154 | €24,902 | -€252 | -1.0% |
| Other operating charges | 640/8 | €6,160 | €6,732 | +€572 | +9.3% |
| Gross operating margin | 9900 | €119,384 | €54,237 | -€65,147 | -54.6% |
| Operating profit (loss) | 9901 | €22,838 | -€45,156 | -€67,994 | |
| Financial income | 75/76B | €231 | €155 | -€76 | -32.9% |
| Recurring financial income | 75 | €231 | €155 | -€76 | -32.9% |
| Financial charges | 65/66B | €14,763 | €11,702 | -€3,061 | -20.7% |
| Recurring financial charges | 65 | €14,763 | €11,702 | -€3,061 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €8,306 | -€56,703 | -€65,009 | |
| Income taxes | 67/77 | €800 | €87 | -€713 | -89.1% |
| Profit (loss) for the period | 9904 | €7,506 | -€56,790 | -€64,296 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,506 | -€56,790 | -€64,296 |
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 4 October 2026 via checked.be.