SAMI: 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.
SAMI
Largest movements
- Cash -€72,885
down €72,885 (-96.5%), from €75,543 to €2,658
mainly Receivables within one year (-€59,119) and Net result for the year (-€11,340)
- Receivables within one year +€59,119
up €59,119 (+1892.6%), from €3,124 to €62,243
of which Other amounts receivable: +€55,804
- Reserves -€11,340
down €11,340 (-19.7%), from €57,659 to €46,320
of which Distributable reserves: -€11,340
- Tax, wage and social debts -€2,127
no longer reported in 2025 (was €2,127)
of which Taxes: -€1,827
- Purchases and services +€223,495
new in 2025: €223,495
- Turnover +€212,202
new in 2025: €212,202
- Gross operating margin -€20,930
down €20,930, from €11,637 to -€9,292
- Other operating charges -€6,909
down €6,909 (-89.4%), from €7,731 to €823
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 | €78,686 | €64,920 | -€13,766 | -17.5% |
| Fixed assets | 21/28 | €19 | €19 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €78,667 | €64,901 | -€13,766 | -17.5% |
| Amounts receivable within one year | 40/41 | €3,124 | €62,243 | +€59,119 | +1892.6% |
| Trade receivables | 40 | - | €3,315 | +€3,315 | |
| Other amounts receivable | 41 | €3,124 | €58,927 | +€55,804 | +1786.5% |
| Cash at bank and in hand | 54/58 | €75,543 | €2,658 | -€72,885 | -96.5% |
| Total equity and liabilities | 10/49 | €78,686 | €64,920 | -€13,766 | -17.5% |
| Equity | 10/15 | €76,259 | €64,920 | -€11,340 | -14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,659 | €46,320 | -€11,340 | -19.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €55,799 | €44,460 | -€11,340 | -20.3% |
| Amounts payable | 17/49 | €2,427 | - | -€2,427 | |
| Amounts payable within one year | 42/48 | €2,427 | - | -€2,427 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,127 | - | -€2,127 | |
| Taxes | 450/3 | €1,827 | - | -€1,827 | |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €300 | - | -€300 | |
| Turnover | 70 | - | €212,202 | +€212,202 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €223,495 | +€223,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | - | -€917 | |
| Other operating charges | 640/8 | €7,731 | €823 | -€6,909 | -89.4% |
| Gross operating margin | 9900 | €11,637 | -€9,292 | -€20,930 | |
| Operating profit (loss) | 9901 | €2,989 | -€10,115 | -€13,104 | |
| Financial charges | 65/66B | €1,525 | €1,225 | -€300 | -19.7% |
| Recurring financial charges | 65 | €1,525 | €1,225 | -€300 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €1,465 | -€11,340 | -€12,804 | |
| Income taxes | 67/77 | €127 | - | -€127 | |
| Profit (loss) for the period | 9904 | €1,338 | -€11,340 | -€12,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,338 | -€11,340 | -€12,678 |
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 29 September 2026 via checked.be.