SAMEVA: 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.
SAMEVA
Largest movements
- Cash -€12,814
down €12,814 (-32.9%), from €38,926 to €26,112
mainly Net result for the year (-€36,645) and Other debts (-€4,288)
- Receivables within one year -€9,290
down €9,290 (-11.9%), from €78,076 to €68,786
- Tangible fixed assets -€5,733
down €5,733 (-35.8%), from €16,000 to €10,267
of which Furniture and vehicles: -€4,651
- Stocks and contracts -€1,900
down €1,900 (-33.2%), from €5,726 to €3,826
- Deferred charges and accrued income -€1,777
no longer reported in 2025 (was €1,777)
- Profit (loss) carried forward -€36,645
down €36,645 (-53.8%), from €68,086 to €31,441
- Tax, wage and social debts +€5,869
up €5,869 (+21.9%), from €26,810 to €32,679
of which Remuneration and social security: +€7,143
- Other debts -€4,288
down €4,288 (-74.1%), from €5,785 to €1,497
- Trade debts +€3,550
up €3,550 (+16.4%), from €21,639 to €25,189
- Staff costs +€14,912
up €14,912 (+12.5%), from €119,732 to €134,644
- Gross operating margin -€4,399
down €4,399 (-3.8%), from €114,542 to €110,143
- Other operating charges -€2,543
down €2,543 (-60.3%), from €4,218 to €1,675
- Depreciation -€1,819
down €1,819 (-24.1%), from €7,552 to €5,733
- Financial income -€1,703
down €1,703 (-84.4%), from €2,018 to €315
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 | €147,242 | €115,728 | -€31,514 | -21.4% |
| Fixed assets | 21/28 | €22,737 | €17,004 | -€5,733 | -25.2% |
| Tangible fixed assets | 22/27 | €16,000 | €10,267 | -€5,733 | -35.8% |
| Furniture and vehicles | 24 | €13,164 | €8,513 | -€4,651 | -35.3% |
| Other tangible fixed assets | 26 | €2,836 | €1,754 | -€1,082 | -38.2% |
| Financial fixed assets | 28 | €6,737 | €6,737 | = | 0.0% |
| Current assets | 29/58 | €124,505 | €98,724 | -€25,781 | -20.7% |
| Stocks and contracts in progress | 3 | €5,726 | €3,826 | -€1,900 | -33.2% |
| Stocks | 30/36 | €5,726 | €3,826 | -€1,900 | -33.2% |
| Amounts receivable within one year | 40/41 | €78,076 | €68,786 | -€9,290 | -11.9% |
| Other amounts receivable | 41 | €78,076 | €68,786 | -€9,290 | -11.9% |
| Cash at bank and in hand | 54/58 | €38,926 | €26,112 | -€12,814 | -32.9% |
| Deferred charges and accrued income | 490/1 | €1,777 | - | -€1,777 | |
| Total equity and liabilities | 10/49 | €147,242 | €115,728 | -€31,514 | -21.4% |
| Equity | 10/15 | €88,546 | €51,901 | -€36,645 | -41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,086 | €31,441 | -€36,645 | -53.8% |
| Amounts payable | 17/49 | €58,696 | €63,827 | +€5,131 | +8.7% |
| Amounts payable after more than one year | 17 | €4,462 | €4,462 | = | 0.0% |
| Other amounts payable | 178/9 | €4,462 | €4,462 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,234 | €59,365 | +€5,131 | +9.5% |
| Trade debts | 44 | €21,639 | €25,189 | +€3,550 | +16.4% |
| Suppliers | 440/4 | €21,639 | €25,189 | +€3,550 | +16.4% |
| Taxes, remuneration and social security | 45 | €26,810 | €32,679 | +€5,869 | +21.9% |
| Taxes | 450/3 | €14,853 | €13,579 | -€1,274 | -8.6% |
| Remuneration and social security | 454/9 | €11,957 | €19,100 | +€7,143 | +59.7% |
| Other amounts payable | 47/48 | €5,785 | €1,497 | -€4,288 | -74.1% |
| Non-recurring operating income | 76A | €7,396 | €3,431 | -€3,965 | -53.6% |
| Remuneration, social security and pensions | 62 | €119,732 | €134,644 | +€14,912 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,552 | €5,733 | -€1,819 | -24.1% |
| Other operating charges | 640/8 | €4,218 | €1,675 | -€2,543 | -60.3% |
| Gross operating margin | 9900 | €114,542 | €110,143 | -€4,399 | -3.8% |
| Operating profit (loss) | 9901 | -€16,960 | -€31,909 | -€14,949 | -88.1% |
| Financial income | 75/76B | €2,018 | €315 | -€1,703 | -84.4% |
| Recurring financial income | 75 | €2,018 | €315 | -€1,703 | -84.4% |
| Financial charges | 65/66B | €5,837 | €5,004 | -€833 | -14.3% |
| Recurring financial charges | 65 | €5,719 | €5,004 | -€715 | -12.5% |
| Non-recurring financial charges | 66B | €118 | - | -€118 | |
| Profit (loss) for the period before taxes | 9903 | -€20,779 | -€36,598 | -€15,819 | -76.1% |
| Income taxes | 67/77 | €161 | €47 | -€114 | -70.8% |
| Profit (loss) for the period | 9904 | -€20,940 | -€36,645 | -€15,705 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,940 | -€36,645 | -€15,705 | -75.0% |
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 5 October 2026 via checked.be.