SAMDEAL: 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.
SAMDEAL
Largest movements
- Cash +€7,254
up €7,254 (+1683.6%), from €431 to €7,685
mainly Net result for the year (+€13,998) and Accrued charges and deferred income (+€718)
- Tangible fixed assets +€6,628
new in 2025: €6,628
- Receivables within one year +€805
new in 2025: €805
- Profit (loss) carried forward +€13,998
up €13,998 (+70.7%), from -€19,791 to -€5,792
- Accrued charges and deferred income +€718
new in 2025: €718
- Other debts -€448
down €448 (-27.6%), from €1,622 to €1,174
- Trade debts +€418
new in 2025: €418
- Turnover +€16,595
up €16,595 (+126.5%), from €13,120 to €29,715
- Gross operating margin +€11,052
up €11,052 (+309.6%), from €3,569 to €14,621
- Purchases and services +€5,543
up €5,543 (+58.0%), from €9,551 to €15,094
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 | €431 | €15,118 | +€14,687 | +3408.7% |
| Fixed assets | 21/28 | - | €6,628 | +€6,628 | |
| Tangible fixed assets | 22/27 | - | €6,628 | +€6,628 | |
| Plant, machinery and equipment | 23 | - | €6,628 | +€6,628 | |
| Current assets | 29/58 | €431 | €8,490 | +€8,059 | +1870.4% |
| Amounts receivable within one year | 40/41 | - | €805 | +€805 | |
| Trade receivables | 40 | - | €805 | +€805 | |
| Cash at bank and in hand | 54/58 | €431 | €7,685 | +€7,254 | +1683.6% |
| Total equity and liabilities | 10/49 | €431 | €15,118 | +€14,687 | +3408.7% |
| Equity | 10/15 | -€1,191 | €12,808 | +€13,998 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,791 | -€5,792 | +€13,998 | +70.7% |
| Amounts payable | 17/49 | €1,622 | €2,311 | +€689 | +42.5% |
| Amounts payable within one year | 42/48 | €1,622 | €1,593 | -€29 | -1.8% |
| Trade debts | 44 | - | €418 | +€418 | |
| Suppliers | 440/4 | - | €418 | +€418 | |
| Other amounts payable | 47/48 | €1,622 | €1,174 | -€448 | -27.6% |
| Accrued charges and deferred income | 492/3 | - | €718 | +€718 | |
| Turnover | 70 | €13,120 | €29,715 | +€16,595 | +126.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,551 | €15,094 | +€5,543 | +58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €112 | +€112 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,569 | €14,621 | +€11,052 | +309.6% |
| Operating profit (loss) | 9901 | €3,185 | €14,121 | +€10,936 | +343.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €323 | €124 | -€199 | -61.7% |
| Recurring financial charges | 65 | €323 | €124 | -€199 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €2,862 | €13,998 | +€11,136 | +389.1% |
| Profit (loss) for the period | 9904 | €2,862 | €13,998 | +€11,136 | +389.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,862 | €13,998 | +€11,136 | +389.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.