Sameho: 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.
Sameho
Largest movements
- Receivables within one year -€52,874
down €52,874 (-15.3%), from €346,113 to €293,238
of which Trade receivables: -€36,300
- Other debts -€33,962
down €33,962 (-5.1%), from €671,723 to €637,760
- Trade debts -€23,796
down €23,796 (-94.6%), from €25,151 to €1,355
- Gross operating margin -€73,453
down €73,453 (-58.9%), from €124,602 to €51,150
- Financial charges +€2,784
up €2,784 (+33.7%), from €8,259 to €11,043
- Staff costs +€1,861
up €1,861 (+4.9%), from €38,161 to €40,022
- Financial income +€1,355
up €1,355 (+2,145%), from €63 to €1,418
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 | €1,146,156 | €1,093,423 | -€52,733 | -4.6% |
| Fixed assets | 21/28 | €800,000 | €800,000 | = | 0.0% |
| Financial fixed assets | 28 | €800,000 | €800,000 | = | 0.0% |
| Current assets | 29/58 | €346,156 | €293,423 | -€52,733 | -15.2% |
| Amounts receivable within one year | 40/41 | €346,113 | €293,238 | -€52,874 | -15.3% |
| Trade receivables | 40 | €158,800 | €122,500 | -€36,300 | -22.9% |
| Other amounts receivable | 41 | €187,313 | €170,738 | -€16,574 | -8.8% |
| Cash at bank and in hand | 54/58 | €43 | €184 | +€141 | +330% |
| Total equity and liabilities | 10/49 | €1,146,156 | €1,093,423 | -€52,733 | -4.6% |
| Equity | 10/15 | €445,315 | €445,594 | +€279 | +0.1% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €226,715 | €226,994 | +€279 | +0.1% |
| Distributable reserves | 133 | €226,715 | €226,994 | +€279 | +0.1% |
| Amounts payable | 17/49 | €700,840 | €647,828 | -€53,012 | -7.6% |
| Amounts payable within one year | 42/48 | €700,840 | €646,808 | -€54,032 | -7.7% |
| Trade debts | 44 | €25,151 | €1,355 | -€23,796 | -94.6% |
| Suppliers | 440/4 | €25,151 | €1,355 | -€23,796 | -94.6% |
| Taxes, remuneration and social security | 45 | €3,967 | €7,693 | +€3,726 | +93.9% |
| Remuneration and social security | 454/9 | €3,967 | €7,693 | +€3,726 | +93.9% |
| Other amounts payable | 47/48 | €671,723 | €637,760 | -€33,962 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €1,020 | +€1,020 | |
| Remuneration, social security and pensions | 62 | €38,161 | €40,022 | +€1,861 | +4.9% |
| Other operating charges | 640/8 | €1,169 | €1,223 | +€55 | +4.7% |
| Gross operating margin | 9900 | €124,602 | €51,150 | -€73,453 | -58.9% |
| Operating profit (loss) | 9901 | €85,273 | €9,904 | -€75,368 | -88.4% |
| Financial income | 75/76B | €63 | €1,418 | +€1,355 | +2,145% |
| Recurring financial income | 75 | €63 | €1,418 | +€1,355 | +2,145% |
| Financial charges | 65/66B | €8,259 | €11,043 | +€2,784 | +33.7% |
| Recurring financial charges | 65 | €8,259 | €11,043 | +€2,784 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €77,077 | €279 | -€76,798 | -99.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €77,077 | €279 | -€76,798 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,077 | €279 | -€76,798 | -99.6% |
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 26 October 2026 via checked.be.