SAMITOM: 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.
SAMITOM
Largest movements
- Cash +€8,101
up €8,101 (+81.3%), from €9,964 to €18,065
mainly Net result for the year (+€7,932) and Receivables within one year (+€6,852)
- Receivables within one year -€6,852
down €6,852 (-43.1%), from €15,882 to €9,030
of which Trade receivables: -€6,786
- Stocks and contracts -€1,608
down €1,608 (-100%), from €1,608 to €0
- Tangible fixed assets -€685
down €685 (-42.9%), from €1,598 to €913
of which Plant, machinery and equipment: -€540
- Trade debts -€2,129
down €2,129 (-97.2%), from €2,190 to €61
- Other debts +€2,077
up €2,077 (+28.9%), from €7,186 to €9,263
- Tax, wage and social debts -€1,782
down €1,782 (-61.5%), from €2,900 to €1,118
- Reserves +€789
up €789 (+8.5%), from €9,277 to €10,066
of which Distributable reserves: +€789
- Gross operating margin +€13,874
up €13,874, from -€2,019 to €11,855
- Taxes +€2,618
up €2,618, from €0 to €2,618
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 | €29,052 | €28,007 | -€1,045 | -3.6% |
| Fixed assets | 21/28 | €1,598 | €913 | -€685 | -42.9% |
| Tangible fixed assets | 22/27 | €1,598 | €913 | -€685 | -42.9% |
| Plant, machinery and equipment | 23 | €1,352 | €812 | -€540 | -39.9% |
| Furniture and vehicles | 24 | €246 | €101 | -€146 | -59.2% |
| Current assets | 29/58 | €27,454 | €27,095 | -€359 | -1.3% |
| Stocks and contracts in progress | 3 | €1,608 | €0 | -€1,608 | -100% |
| Stocks | 30/36 | €1,608 | €0 | -€1,608 | -100% |
| Amounts receivable within one year | 40/41 | €15,882 | €9,030 | -€6,852 | -43.1% |
| Trade receivables | 40 | €14,755 | €7,969 | -€6,786 | -46.0% |
| Other amounts receivable | 41 | €1,127 | €1,061 | -€66 | -5.8% |
| Cash at bank and in hand | 54/58 | €9,964 | €18,065 | +€8,101 | +81.3% |
| Total equity and liabilities | 10/49 | €29,052 | €28,007 | -€1,045 | -3.6% |
| Equity | 10/15 | €16,777 | €17,566 | +€789 | +4.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €9,277 | €10,066 | +€789 | +8.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €7,277 | €8,066 | +€789 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,276 | €10,441 | -€1,834 | -14.9% |
| Amounts payable within one year | 42/48 | €12,276 | €10,441 | -€1,834 | -14.9% |
| Trade debts | 44 | €2,190 | €61 | -€2,129 | -97.2% |
| Suppliers | 440/4 | €2,190 | €61 | -€2,129 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,900 | €1,118 | -€1,782 | -61.5% |
| Taxes | 450/3 | €2,900 | €1,118 | -€1,782 | -61.5% |
| Other amounts payable | 47/48 | €7,186 | €9,263 | +€2,077 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €685 | +€95 | +16.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €873 | €0 | -€873 | -100% |
| Gross operating margin | 9900 | -€2,019 | €11,855 | +€13,874 | |
| Operating profit (loss) | 9901 | -€3,988 | €10,650 | +€14,638 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €25 | €101 | +€76 | +300% |
| Recurring financial charges | 65 | €25 | €101 | +€76 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€4,013 | €10,550 | +€14,563 | |
| Income taxes | 67/77 | €0 | €2,618 | +€2,618 | |
| Profit (loss) for the period | 9904 | -€4,013 | €7,932 | +€11,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,013 | €7,932 | +€11,945 |
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 24 October 2026 via checked.be.