SAMI PRO: 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 PRO
Largest movements
- Cash -€29,082
down €29,082 (-90.7%), from €32,056 to €2,975
mainly Debts after one year (-€25,182) and Receivables within one year (-€16,053)
- Tangible fixed assets -€28,233
down €28,233 (-23.7%), from €119,218 to €90,986
of which Furniture and vehicles: -€28,287
- Receivables within one year +€16,053
up €16,053 (+37.4%), from €42,960 to €59,012
of which Trade receivables: +€15,694
- Stocks and contracts +€5,933
up €5,933 (+12.1%), from €49,009 to €54,942
- Debts after one year -€25,182
down €25,182 (-31.1%), from €81,094 to €55,912
- Tax, wage and social debts -€15,942
down €15,942 (-36.6%), from €43,566 to €27,624
of which Taxes: -€16,726
- Profit (loss) carried forward +€5,808
up €5,808 (+9.4%), from €61,948 to €67,756
- Trade debts -€3,996
down €3,996 (-20.4%), from €19,556 to €15,560
- Short-term financial debts +€2,675
new in 2025: €2,675
- Gross operating margin -€29,585
down €29,585 (-24.2%), from €122,490 to €92,905
- Staff costs -€19,446
down €19,446 (-31.1%), from €62,539 to €43,093
- Other operating charges -€8,249
down €8,249 (-82.0%), from €10,063 to €1,814
- Depreciation +€7,303
up €7,303 (+28.7%), from €25,430 to €32,733
- Taxes -€3,504
down €3,504 (-68.1%), from €5,145 to €1,641
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 | €243,244 | €207,915 | -€35,329 | -14.5% |
| Fixed assets | 21/28 | €119,218 | €90,986 | -€28,233 | -23.7% |
| Tangible fixed assets | 22/27 | €119,218 | €90,986 | -€28,233 | -23.7% |
| Plant, machinery and equipment | 23 | - | €3,250 | +€3,250 | |
| Furniture and vehicles | 24 | €106,307 | €78,020 | -€28,287 | -26.6% |
| Other tangible fixed assets | 26 | €12,911 | €9,715 | -€3,196 | -24.8% |
| Current assets | 29/58 | €124,026 | €116,929 | -€7,096 | -5.7% |
| Stocks and contracts in progress | 3 | €49,009 | €54,942 | +€5,933 | +12.1% |
| Stocks | 30/36 | €49,009 | €54,942 | +€5,933 | +12.1% |
| Amounts receivable within one year | 40/41 | €42,960 | €59,012 | +€16,053 | +37.4% |
| Trade receivables | 40 | €42,960 | €58,654 | +€15,694 | +36.5% |
| Other amounts receivable | 41 | - | €359 | +€359 | |
| Cash at bank and in hand | 54/58 | €32,056 | €2,975 | -€29,082 | -90.7% |
| Total equity and liabilities | 10/49 | €243,244 | €207,915 | -€35,329 | -14.5% |
| Equity | 10/15 | €74,348 | €80,156 | +€5,808 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,948 | €67,756 | +€5,808 | +9.4% |
| Amounts payable | 17/49 | €168,896 | €127,759 | -€41,136 | -24.4% |
| Amounts payable after more than one year | 17 | €81,094 | €55,912 | -€25,182 | -31.1% |
| Financial debts | 170/4 | €81,094 | €55,912 | -€25,182 | -31.1% |
| Amounts payable within one year | 42/48 | €87,802 | €71,847 | -€15,954 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €24,046 | €25,182 | +€1,136 | +4.7% |
| Financial debts | 43 | - | €2,675 | +€2,675 | |
| Credit institutions | 430/8 | - | €2,675 | +€2,675 | |
| Trade debts | 44 | €19,556 | €15,560 | -€3,996 | -20.4% |
| Suppliers | 440/4 | €19,556 | €15,560 | -€3,996 | -20.4% |
| Taxes, remuneration and social security | 45 | €43,566 | €27,624 | -€15,942 | -36.6% |
| Taxes | 450/3 | €34,291 | €17,565 | -€16,726 | -48.8% |
| Remuneration and social security | 454/9 | €9,275 | €10,059 | +€784 | +8.5% |
| Other amounts payable | 47/48 | €633 | €806 | +€173 | +27.3% |
| Remuneration, social security and pensions | 62 | €62,539 | €43,093 | -€19,446 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,430 | €32,733 | +€7,303 | +28.7% |
| Other operating charges | 640/8 | €10,063 | €1,814 | -€8,249 | -82.0% |
| Gross operating margin | 9900 | €122,490 | €92,905 | -€29,585 | -24.2% |
| Operating profit (loss) | 9901 | €24,459 | €15,266 | -€9,193 | -37.6% |
| Financial income | 75/76B | €30 | €5 | -€25 | -84.0% |
| Recurring financial income | 75 | €30 | €5 | -€25 | -84.0% |
| Financial charges | 65/66B | €6,325 | €7,822 | +€1,497 | +23.7% |
| Recurring financial charges | 65 | €6,325 | €7,822 | +€1,497 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €18,164 | €7,449 | -€10,715 | -59.0% |
| Income taxes | 67/77 | €5,145 | €1,641 | -€3,504 | -68.1% |
| Profit (loss) for the period | 9904 | €13,018 | €5,808 | -€7,211 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,018 | €5,808 | -€7,211 | -55.4% |
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 4 October 2026 via checked.be.