SAMMYTRANS: 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.
SAMMYTRANS
Largest movements
- Tangible fixed assets -€7,051
down €7,051 (-30.7%), from €22,988 to €15,937
of which Furniture and vehicles: -€6,113
- Cash +€3,013
up €3,013 (+6.1%), from €49,066 to €52,079
mainly Depreciation (+€7,051) and Tax, wage and social debts (+€2,412)
- Receivables within one year +€1,221
up €1,221 (+5.0%), from €24,454 to €25,675
of which Trade receivables: +€1,219
- Profit (loss) carried forward -€4,455
down €4,455 (-11.9%), from -€37,310 to -€41,765
- Tax, wage and social debts +€2,412
up €2,412 (+92.4%), from €2,610 to €5,022
- Gross operating margin +€7,417
up €7,417 (+82.2%), from €9,026 to €16,443
- Taxes -€2,158
down €2,158, from €1,187 to -€971
- Staff costs -€976
down €976 (-8.3%), from €11,708 to €10,732
- Depreciation +€887
up €887 (+14.4%), from €6,164 to €7,051
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 | €96,744 | €93,927 | -€2,816 | -2.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €23,223 | €16,172 | -€7,051 | -30.4% |
| Tangible fixed assets | 22/27 | €22,988 | €15,937 | -€7,051 | -30.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,639 | €3,701 | -€938 | -20.2% |
| Furniture and vehicles | 24 | €18,349 | €12,236 | -€6,113 | -33.3% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €73,521 | €77,755 | +€4,234 | +5.8% |
| Amounts receivable within one year | 40/41 | €24,454 | €25,675 | +€1,221 | +5.0% |
| Trade receivables | 40 | €24,442 | €25,661 | +€1,219 | +5.0% |
| Other amounts receivable | 41 | €12 | €14 | +€2 | +19.1% |
| Cash at bank and in hand | 54/58 | €49,066 | €52,079 | +€3,013 | +6.1% |
| Total equity and liabilities | 10/49 | €96,744 | €93,927 | -€2,816 | -2.9% |
| Equity | 10/15 | €93,311 | €88,856 | -€4,455 | -4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €110,621 | €110,621 | = | 0.0% |
| Distributable reserves | 133 | €110,621 | €110,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,310 | -€41,765 | -€4,455 | -11.9% |
| Amounts payable | 17/49 | €3,432 | €5,071 | +€1,639 | +47.7% |
| Amounts payable within one year | 42/48 | €3,432 | €5,071 | +€1,639 | +47.7% |
| Trade debts | 44 | €823 | €49 | -€774 | -94.1% |
| Suppliers | 440/4 | €823 | €49 | -€774 | -94.1% |
| Taxes, remuneration and social security | 45 | €2,610 | €5,022 | +€2,412 | +92.4% |
| Taxes | 450/3 | €2,610 | €5,022 | +€2,412 | +92.4% |
| Remuneration, social security and pensions | 62 | €11,708 | €10,732 | -€976 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,164 | €7,051 | +€887 | +14.4% |
| Other operating charges | 640/8 | €3,850 | €4,008 | +€159 | +4.1% |
| Gross operating margin | 9900 | €9,026 | €16,443 | +€7,417 | +82.2% |
| Operating profit (loss) | 9901 | -€12,696 | -€5,348 | +€7,347 | +57.9% |
| Financial income | 75/76B | €161 | €257 | +€95 | +58.9% |
| Recurring financial income | 75 | €161 | €257 | +€95 | +58.9% |
| Financial charges | 65/66B | €335 | €335 | -€1 | -0.1% |
| Recurring financial charges | 65 | €335 | €335 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,870 | -€5,427 | +€7,443 | +57.8% |
| Income taxes | 67/77 | €1,187 | -€971 | -€2,158 | |
| Profit (loss) for the period | 9904 | -€14,057 | -€4,455 | +€9,601 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,057 | -€4,455 | +€9,601 | +68.3% |
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 17 October 2026 via checked.be.