SAMLINA: 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.
SAMLINA
Largest movements
- Deferred charges and accrued income +€173,221
new in 2025: €173,221
- Cash +€136,604
up €136,604 (+14,069%), from €971 to €137,575
mainly Net result for the year (+€317,451) and Tax, wage and social debts (+€99,116)
- Receivables within one year +€61,126
up €61,126 (+120%), from €51,143 to €112,269
of which Other amounts receivable: +€106,000
- Tangible fixed assets +€44,799
new in 2025: €44,799
- Profit (loss) carried forward +€317,450
up €317,450 (+893%), from €35,531 to €352,981
- Tax, wage and social debts +€99,116
up €99,116 (+1,099%), from €9,019 to €108,135
- Gross operating margin +€384,217
up €384,217 (+862%), from €44,560 to €428,777
- Taxes +€99,116
up €99,116 (+1,099%), from €9,019 to €108,135
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 | €52,114 | €467,864 | +€415,750 | +798% |
| Fixed assets | 21/28 | - | €44,799 | +€44,799 | |
| Tangible fixed assets | 22/27 | - | €44,799 | +€44,799 | |
| Furniture and vehicles | 24 | - | €44,799 | +€44,799 | |
| Current assets | 29/58 | €52,114 | €423,065 | +€370,951 | +712% |
| Amounts receivable within one year | 40/41 | €51,143 | €112,269 | +€61,126 | +120% |
| Trade receivables | 40 | €51,143 | €6,269 | -€44,874 | -87.7% |
| Other amounts receivable | 41 | - | €106,000 | +€106,000 | |
| Cash at bank and in hand | 54/58 | €971 | €137,575 | +€136,604 | +14,069% |
| Deferred charges and accrued income | 490/1 | - | €173,221 | +€173,221 | |
| Total equity and liabilities | 10/49 | €52,114 | €467,864 | +€415,750 | +798% |
| Equity | 10/15 | €36,531 | €353,981 | +€317,450 | +869% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,531 | €352,981 | +€317,450 | +893% |
| Amounts payable | 17/49 | €15,583 | €113,883 | +€98,300 | +631% |
| Amounts payable within one year | 42/48 | €15,583 | €113,883 | +€98,300 | +631% |
| Trade debts | 44 | - | €2,812 | +€2,812 | |
| Suppliers | 440/4 | - | €2,812 | +€2,812 | |
| Taxes, remuneration and social security | 45 | €9,019 | €108,135 | +€99,116 | +1,099% |
| Taxes | 450/3 | €9,019 | €108,135 | +€99,116 | +1,099% |
| Other amounts payable | 47/48 | €6,563 | €2,936 | -€3,627 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,200 | +€3,200 | |
| Gross operating margin | 9900 | €44,560 | €428,777 | +€384,217 | +862% |
| Operating profit (loss) | 9901 | €44,560 | €425,577 | +€381,017 | +855% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €10 | €45 | +€35 | +359% |
| Recurring financial charges | 65 | €10 | €45 | +€35 | +359% |
| Profit (loss) for the period before taxes | 9903 | €44,550 | €425,586 | +€381,036 | +855% |
| Income taxes | 67/77 | €9,019 | €108,135 | +€99,116 | +1,099% |
| Profit (loss) for the period | 9904 | €35,531 | €317,451 | +€281,920 | +793% |
| Profit (loss) for the period to be appropriated | 9905 | €35,531 | €317,451 | +€281,920 | +793% |
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 14 October 2026 via checked.be.