SAMLOGICS: 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.
SAMLOGICS
Largest movements
- Receivables within one year +€67,923
up €67,923 (+148.3%), from €45,805 to €113,728
of which Other amounts receivable: +€38,249
- Cash -€38,218
down €38,218 (-63.9%), from €59,798 to €21,580
mainly Receivables within one year (-€67,923) and Accrued charges and deferred income (-€600)
- Tangible fixed assets -€14,541
down €14,541 (-47.3%), from €30,762 to €16,221
of which Furniture and vehicles: -€13,169
- Profit (loss) carried forward +€10,165
up €10,165 (+11.2%), from €90,489 to €100,653
- Trade debts +€2,897
up €2,897 (+42.8%), from €6,765 to €9,662
- Tax, wage and social debts +€2,623
up €2,623 (+7.4%), from €35,628 to €38,250
of which Taxes: +€4,523
- Gross operating margin -€108,010
down €108,010 (-76.3%), from €141,575 to €33,565
- Taxes -€27,105
down €27,105 (-82.9%), from €32,678 to €5,573
- Financial charges -€1,442
down €1,442 (-50.8%), from €2,837 to €1,396
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 | €136,482 | €151,566 | +€15,084 | +11.1% |
| Fixed assets | 21/28 | €30,762 | €16,221 | -€14,541 | -47.3% |
| Tangible fixed assets | 22/27 | €30,762 | €16,221 | -€14,541 | -47.3% |
| Plant, machinery and equipment | 23 | €4,425 | €3,053 | -€1,372 | -31.0% |
| Furniture and vehicles | 24 | €26,338 | €13,169 | -€13,169 | -50.0% |
| Current assets | 29/58 | €105,719 | €135,345 | +€29,625 | +28.0% |
| Amounts receivable within one year | 40/41 | €45,805 | €113,728 | +€67,923 | +148.3% |
| Trade receivables | 40 | €7,951 | €37,625 | +€29,674 | +373.2% |
| Other amounts receivable | 41 | €37,854 | €76,103 | +€38,249 | +101.0% |
| Cash at bank and in hand | 54/58 | €59,798 | €21,580 | -€38,218 | -63.9% |
| Deferred charges and accrued income | 490/1 | €117 | €37 | -€80 | -68.3% |
| Total equity and liabilities | 10/49 | €136,482 | €151,566 | +€15,084 | +11.1% |
| Equity | 10/15 | €93,489 | €103,653 | +€10,165 | +10.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,489 | €100,653 | +€10,165 | +11.2% |
| Amounts payable | 17/49 | €42,993 | €47,913 | +€4,920 | +11.4% |
| Amounts payable within one year | 42/48 | €42,393 | €47,913 | +€5,520 | +13.0% |
| Trade debts | 44 | €6,765 | €9,662 | +€2,897 | +42.8% |
| Suppliers | 440/4 | €6,765 | €9,662 | +€2,897 | +42.8% |
| Taxes, remuneration and social security | 45 | €35,628 | €38,250 | +€2,623 | +7.4% |
| Taxes | 450/3 | €33,728 | €38,250 | +€4,523 | +13.4% |
| Remuneration and social security | 454/9 | €1,900 | €0 | -€1,900 | -100.0% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,401 | €14,541 | +€140 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,089 | +€1,089 | |
| Other operating charges | 640/8 | €1,397 | €1,034 | -€364 | -26.0% |
| Gross operating margin | 9900 | €141,575 | €33,565 | -€108,010 | -76.3% |
| Operating profit (loss) | 9901 | €125,776 | €16,901 | -€108,875 | -86.6% |
| Financial income | 75/76B | €227 | €232 | +€4 | +1.9% |
| Recurring financial income | 75 | €227 | €232 | +€4 | +1.9% |
| Financial charges | 65/66B | €2,837 | €1,396 | -€1,442 | -50.8% |
| Recurring financial charges | 65 | €2,837 | €1,396 | -€1,442 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €123,167 | €15,737 | -€107,429 | -87.2% |
| Income taxes | 67/77 | €32,678 | €5,573 | -€27,105 | -82.9% |
| Profit (loss) for the period | 9904 | €90,489 | €10,165 | -€80,324 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,489 | €10,165 | -€80,324 | -88.8% |
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 6 October 2026 via checked.be.