Samika: 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.
Samika
Largest movements
- Cash +€41,400
up €41,400 (+43.1%), from €96,136 to €137,536
mainly Net result for the year (+€77,811) and Depreciation (+€17,327)
- Tangible fixed assets +€22,011
up €22,011 (+27.2%), from €80,876 to €102,887
of which Furniture and vehicles: +€30,197
- Financial fixed assets +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€77,811
up €77,811 (+49.4%), from €157,587 to €235,398
- Other debts -€22,847
down €22,847 (-89.2%), from €25,613 to €2,765
- Trade debts -€9,625
down €9,625 (-86.2%), from €11,162 to €1,537
- Debts after one year +€9,388
new in 2025: €9,388
- Tax, wage and social debts +€7,259
up €7,259 (+82.6%), from €8,791 to €16,049
of which Taxes: +€7,584
- Gross operating margin +€26,891
up €26,891 (+28.0%), from €96,097 to €122,987
- Depreciation +€9,012
up €9,012 (+108%), from €8,315 to €17,327
- Other operating charges +€8,263
up €8,263 (+481%), from €1,716 to €9,979
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 | €217,653 | €283,931 | +€66,278 | +30.5% |
| Fixed assets | 21/28 | €80,876 | €107,887 | +€27,011 | +33.4% |
| Tangible fixed assets | 22/27 | €80,876 | €102,887 | +€22,011 | +27.2% |
| Land and buildings | 22 | €77,000 | €69,913 | -€7,088 | -9.2% |
| Plant, machinery and equipment | 23 | €2,133 | €1,034 | -€1,099 | -51.5% |
| Furniture and vehicles | 24 | €1,743 | €31,940 | +€30,197 | +1,733% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €136,777 | €176,044 | +€39,267 | +28.7% |
| Amounts receivable within one year | 40/41 | €40,640 | €38,508 | -€2,133 | -5.2% |
| Trade receivables | 40 | €18,150 | €18,967 | +€817 | +4.5% |
| Other amounts receivable | 41 | €22,490 | €19,541 | -€2,949 | -13.1% |
| Cash at bank and in hand | 54/58 | €96,136 | €137,536 | +€41,400 | +43.1% |
| Total equity and liabilities | 10/49 | €217,653 | €283,931 | +€66,278 | +30.5% |
| Equity | 10/15 | €172,087 | €249,898 | +€77,811 | +45.2% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,587 | €235,398 | +€77,811 | +49.4% |
| Amounts payable | 17/49 | €45,565 | €34,033 | -€11,533 | -25.3% |
| Amounts payable after more than one year | 17 | - | €9,388 | +€9,388 | |
| Financial debts | 170/4 | - | €9,388 | +€9,388 | |
| Amounts payable within one year | 42/48 | €45,565 | €24,645 | -€20,920 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,293 | +€4,293 | |
| Trade debts | 44 | €11,162 | €1,537 | -€9,625 | -86.2% |
| Suppliers | 440/4 | €11,162 | €1,537 | -€9,625 | -86.2% |
| Taxes, remuneration and social security | 45 | €8,791 | €16,049 | +€7,259 | +82.6% |
| Taxes | 450/3 | €8,465 | €16,049 | +€7,584 | +89.6% |
| Remuneration and social security | 454/9 | €326 | - | -€326 | |
| Other amounts payable | 47/48 | €25,613 | €2,765 | -€22,847 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,315 | €17,327 | +€9,012 | +108% |
| Other operating charges | 640/8 | €1,716 | €9,979 | +€8,263 | +481% |
| Gross operating margin | 9900 | €96,097 | €122,987 | +€26,891 | +28.0% |
| Operating profit (loss) | 9901 | €86,065 | €95,682 | +€9,616 | +11.2% |
| Financial income | 75/76B | €297 | €1,021 | +€724 | +243% |
| Recurring financial income | 75 | €297 | €1,021 | +€724 | +243% |
| Financial charges | 65/66B | €379 | €976 | +€597 | +158% |
| Recurring financial charges | 65 | €379 | €976 | +€597 | +158% |
| Profit (loss) for the period before taxes | 9903 | €85,984 | €95,727 | +€9,743 | +11.3% |
| Income taxes | 67/77 | €17,565 | €17,916 | +€351 | +2.0% |
| Profit (loss) for the period | 9904 | €68,419 | €77,811 | +€9,392 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,419 | €77,811 | +€9,392 | +13.7% |
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 16 October 2026 via checked.be.