SamCarLogistics: 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.
SamCarLogistics
Largest movements
- Cash -€237,495
down €237,495 (-76.9%), from €308,807 to €71,312
mainly Investment in fixed assets (net) (-€290,580) and Current investments (-€142,372)
- Tangible fixed assets +€156,620
up €156,620 (+37.5%), from €418,042 to €574,661
of which Furniture and vehicles: +€202,182
- Current investments +€142,372
up €142,372 (+35.0%), from €406,452 to €548,824
- Receivables within one year +€39,941
up €39,941 (+55.1%), from €72,512 to €112,453
of which Other amounts receivable: +€32,617
- Debts after one year +€85,568
up €85,568 (+35.4%), from €241,825 to €327,393
- Tax, wage and social debts -€70,082
down €70,082 (-83.1%), from €84,319 to €14,237
of which Taxes: -€65,657
- Current portion of long-term debt +€63,455
up €63,455 (+75.9%), from €83,657 to €147,112
- Reserves +€19,000
up €19,000 (+2.5%), from €768,123 to €787,123
of which Distributable reserves: +€19,000
- Gross operating margin -€316,255
down €316,255 (-46.3%), from €683,469 to €367,214
- Staff costs -€127,533
down €127,533 (-48.5%), from €263,004 to €135,471
- Taxes -€68,408
down €68,408 (-73.0%), from €93,671 to €25,264
- Depreciation +€48,464
up €48,464 (+56.7%), from €85,497 to €133,961
- Financial income +€19,746
up €19,746 (+52.4%), from €37,680 to €57,426
of which Non-recurring financial income: +€39,720
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 | €1,219,658 | €1,319,741 | +€100,083 | +8.2% |
| Fixed assets | 21/28 | €418,042 | €574,661 | +€156,620 | +37.5% |
| Tangible fixed assets | 22/27 | €418,042 | €574,661 | +€156,620 | +37.5% |
| Plant, machinery and equipment | 23 | €1,484 | €652 | -€831 | -56.0% |
| Furniture and vehicles | 24 | €310,902 | €513,083 | +€202,182 | +65.0% |
| Leasing and similar rights | 25 | €103,740 | €59,280 | -€44,460 | -42.9% |
| Other tangible fixed assets | 26 | €1,916 | €1,646 | -€271 | -14.1% |
| Current assets | 29/58 | €801,616 | €745,079 | -€56,537 | -7.1% |
| Stocks and contracts in progress | 3 | €12,491 | €12,491 | = | 0.0% |
| Stocks | 30/36 | €12,491 | €12,491 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,512 | €112,453 | +€39,941 | +55.1% |
| Trade receivables | 40 | €72,512 | €79,836 | +€7,324 | +10.1% |
| Other amounts receivable | 41 | - | €32,617 | +€32,617 | |
| Current investments | 50/53 | €406,452 | €548,824 | +€142,372 | +35.0% |
| Cash at bank and in hand | 54/58 | €308,807 | €71,312 | -€237,495 | -76.9% |
| Deferred charges and accrued income | 490/1 | €1,354 | - | -€1,354 | |
| Total equity and liabilities | 10/49 | €1,219,658 | €1,319,741 | +€100,083 | +8.2% |
| Equity | 10/15 | €793,930 | €817,375 | +€23,445 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €768,123 | €787,123 | +€19,000 | +2.5% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €662,625 | €681,625 | +€19,000 | +2.9% |
| Profit (loss) carried forward | 14 | €13,407 | €17,852 | +€4,445 | +33.2% |
| Amounts payable | 17/49 | €425,728 | €502,365 | +€76,637 | +18.0% |
| Amounts payable after more than one year | 17 | €241,825 | €327,393 | +€85,568 | +35.4% |
| Financial debts | 170/4 | €241,825 | €327,393 | +€85,568 | +35.4% |
| Amounts payable within one year | 42/48 | €183,903 | €174,973 | -€8,931 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €83,657 | €147,112 | +€63,455 | +75.9% |
| Trade debts | 44 | €9,392 | €13,624 | +€4,232 | +45.1% |
| Suppliers | 440/4 | €9,392 | €13,624 | +€4,232 | +45.1% |
| Taxes, remuneration and social security | 45 | €84,319 | €14,237 | -€70,082 | -83.1% |
| Taxes | 450/3 | €76,828 | €11,171 | -€65,657 | -85.5% |
| Remuneration and social security | 454/9 | €7,490 | €3,065 | -€4,425 | -59.1% |
| Other amounts payable | 47/48 | €6,536 | - | -€6,536 | |
| Remuneration, social security and pensions | 62 | €263,004 | €135,471 | -€127,533 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,497 | €133,961 | +€48,464 | +56.7% |
| Other operating charges | 640/8 | €16,399 | €2,115 | -€14,284 | -87.1% |
| Gross operating margin | 9900 | €683,469 | €367,214 | -€316,255 | -46.3% |
| Operating profit (loss) | 9901 | €318,570 | €95,668 | -€222,902 | -70.0% |
| Financial income | 75/76B | €37,680 | €57,426 | +€19,746 | +52.4% |
| Recurring financial income | 75 | €37,680 | €17,706 | -€19,974 | -53.0% |
| Non-recurring financial income | 76B | - | €39,720 | +€39,720 | |
| Financial charges | 65/66B | €10,310 | €13,386 | +€3,076 | +29.8% |
| Recurring financial charges | 65 | €10,310 | €13,386 | +€3,076 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €345,940 | €139,709 | -€206,231 | -59.6% |
| Income taxes | 67/77 | €93,671 | €25,264 | -€68,408 | -73.0% |
| Profit (loss) for the period | 9904 | €252,269 | €114,445 | -€137,823 | -54.6% |
| Transfer to tax-exempt reserves | 689 | €52,625 | - | -€52,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €199,644 | €114,445 | -€85,198 | -42.7% |
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.