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
- Receivables within one year +€35,392
up €35,392 (+98.3%), from €36,019 to €71,411
- Cash +€22,266
up €22,266 (+27.8%), from €80,236 to €102,502
mainly Net result for the year (+€72,553)
- Tangible fixed assets +€14,896
new in 2025: €14,896
of which Furniture and vehicles: +€14,110
- Profit (loss) carried forward +€51,553
up €51,553 (+92.1%), from €55,966 to €107,519
- Reserves +€21,000
up €21,000 (+39.7%), from €52,847 to €73,847
of which Tax-exempt reserves: +€21,000
- Gross operating margin +€48,051
up €48,051 (+143.6%), from €33,461 to €81,512
- Financial charges +€5,732
new in 2025: €5,732
- Other operating charges +€3,166
new in 2025: €3,166
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 | €117,174 | €189,728 | +€72,553 | +61.9% |
| Fixed assets | 21/28 | - | €14,896 | +€14,896 | |
| Tangible fixed assets | 22/27 | - | €14,896 | +€14,896 | |
| Land and buildings | 22 | - | €786 | +€786 | |
| Furniture and vehicles | 24 | - | €14,110 | +€14,110 | |
| Current assets | 29/58 | €117,174 | €174,832 | +€57,657 | +49.2% |
| Amounts receivable within one year | 40/41 | €36,019 | €71,411 | +€35,392 | +98.3% |
| Other amounts receivable | 41 | €36,019 | €71,411 | +€35,392 | +98.3% |
| Cash at bank and in hand | 54/58 | €80,236 | €102,502 | +€22,266 | +27.8% |
| Deferred charges and accrued income | 490/1 | €919 | €919 | = | 0.0% |
| Total equity and liabilities | 10/49 | €117,174 | €189,728 | +€72,553 | +61.9% |
| Equity | 10/15 | €115,013 | €187,566 | +€72,553 | +63.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,847 | €73,847 | +€21,000 | +39.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,987 | €45,987 | +€21,000 | +84.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,966 | €107,519 | +€51,553 | +92.1% |
| Amounts payable | 17/49 | €2,161 | €2,161 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,161 | €2,161 | = | 0.0% |
| Trade debts | 44 | €2,161 | €2,161 | = | 0.0% |
| Suppliers | 440/4 | €2,161 | €2,161 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €62 | +€62 | |
| Other operating charges | 640/8 | - | €3,166 | +€3,166 | |
| Gross operating margin | 9900 | €33,461 | €81,512 | +€48,051 | +143.6% |
| Operating profit (loss) | 9901 | €33,461 | €78,285 | +€44,824 | +134.0% |
| Financial charges | 65/66B | - | €5,732 | +€5,732 | |
| Recurring financial charges | 65 | - | €5,732 | +€5,732 | |
| Profit (loss) for the period before taxes | 9903 | €33,461 | €72,553 | +€39,092 | +116.8% |
| Profit (loss) for the period | 9904 | €33,461 | €72,553 | +€39,092 | +116.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,461 | €72,553 | +€39,092 | +116.8% |
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.