SamCoTec: 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.
SamCoTec
Largest movements
- Receivables within one year +€508,316
up €508,316 (+3010.6%), from €16,884 to €525,201
of which Other amounts receivable: +€508,500
- Financial fixed assets -€289,000
down €289,000 (-100.0%), from €289,000 to €0
- Reserves +€107,538
up €107,538 (+62.2%), from €173,007 to €280,545
- Other debts +€89,878
up €89,878 (+786.2%), from €11,432 to €101,310
- Tax, wage and social debts +€47,260
up €47,260 (+283.9%), from €16,648 to €63,908
- Debts after one year -€25,661
down €25,661 (-16.1%), from €159,445 to €133,784
- Financial income +€219,500
new in 2025: €219,500
- Taxes +€48,734
up €48,734 (+256.2%), from €19,023 to €67,757
- Gross operating margin -€18,320
down €18,320 (-20.8%), from €88,144 to €69,824
- Financial charges -€2,113
down €2,113 (-16.5%), from €12,837 to €10,725
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 | €383,548 | €602,050 | +€218,502 | +57.0% |
| Fixed assets | 21/28 | €301,328 | €10,565 | -€290,763 | -96.5% |
| Tangible fixed assets | 22/27 | €12,328 | €10,565 | -€1,763 | -14.3% |
| Land and buildings | 22 | €12,328 | €10,565 | -€1,763 | -14.3% |
| Financial fixed assets | 28 | €289,000 | €0 | -€289,000 | -100.0% |
| Current assets | 29/58 | €82,220 | €591,486 | +€509,265 | +619.4% |
| Amounts receivable within one year | 40/41 | €16,884 | €525,201 | +€508,316 | +3010.6% |
| Trade receivables | 40 | €16,884 | €16,701 | -€184 | -1.1% |
| Other amounts receivable | 41 | - | €508,500 | +€508,500 | |
| Cash at bank and in hand | 54/58 | €64,559 | €65,496 | +€937 | +1.5% |
| Deferred charges and accrued income | 490/1 | €777 | €789 | +€12 | +1.6% |
| Total equity and liabilities | 10/49 | €383,548 | €602,050 | +€218,502 | +57.0% |
| Equity | 10/15 | €188,007 | €295,545 | +€107,538 | +57.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €173,007 | €280,545 | +€107,538 | +62.2% |
| Distributable reserves | 133 | €173,007 | €280,545 | +€107,538 | +62.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €195,541 | €306,506 | +€110,964 | +56.7% |
| Amounts payable after more than one year | 17 | €159,445 | €133,784 | -€25,661 | -16.1% |
| Financial debts | 170/4 | €159,445 | €133,784 | -€25,661 | -16.1% |
| Amounts payable within one year | 42/48 | €29,811 | €166,229 | +€136,418 | +457.6% |
| Trade debts | 44 | €1,731 | €1,011 | -€720 | -41.6% |
| Suppliers | 440/4 | €1,731 | €1,011 | -€720 | -41.6% |
| Taxes, remuneration and social security | 45 | €16,648 | €63,908 | +€47,260 | +283.9% |
| Taxes | 450/3 | €16,648 | €63,908 | +€47,260 | +283.9% |
| Other amounts payable | 47/48 | €11,432 | €101,310 | +€89,878 | +786.2% |
| Accrued charges and deferred income | 492/3 | €6,286 | €6,493 | +€207 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,763 | = | 0.0% |
| Other operating charges | 640/8 | €916 | €1,541 | +€625 | +68.3% |
| Gross operating margin | 9900 | €88,144 | €69,824 | -€18,320 | -20.8% |
| Operating profit (loss) | 9901 | €85,465 | €66,520 | -€18,945 | -22.2% |
| Financial income | 75/76B | - | €219,500 | +€219,500 | |
| Recurring financial income | 75 | - | €219,500 | +€219,500 | |
| Financial charges | 65/66B | €12,837 | €10,725 | -€2,113 | -16.5% |
| Recurring financial charges | 65 | €12,837 | €10,725 | -€2,113 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €72,627 | €275,295 | +€202,667 | +279.1% |
| Income taxes | 67/77 | €19,023 | €67,757 | +€48,734 | +256.2% |
| Profit (loss) for the period | 9904 | €53,604 | €207,538 | +€153,934 | +287.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,604 | €207,538 | +€153,934 | +287.2% |
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 29 September 2026 via checked.be.