SAMO: 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.
SAMO
Largest movements
- Cash +€93
new in 2025: €93
mainly Tax, wage and social debts (+€9,353) and Trade debts (+€4,744)
- Profit (loss) carried forward -€13,956
down €13,956 (-13.4%), from -€104,425 to -€118,381
- Tax, wage and social debts +€9,353
up €9,353 (+102.9%), from €9,090 to €18,443
of which Remuneration and social security: +€9,000
- Trade debts +€4,744
up €4,744 (+376.8%), from €1,259 to €6,003
- Accrued charges and deferred income +€1,848
new in 2025: €1,848
- Other debts -€1,042
down €1,042 (-1.4%), from €75,461 to €74,419
- Gross operating margin -€1,885
down €1,885 (-16.7%), from -€11,261 to -€13,146
- Other operating charges +€657
new in 2025: €657
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 | €2,699 | €2,792 | +€93 | +3.4% |
| Fixed assets | 21/28 | €2,223 | €2,223 | = | 0.0% |
| Financial fixed assets | 28 | €2,223 | €2,223 | = | 0.0% |
| Current assets | 29/58 | €476 | €569 | +€93 | +19.5% |
| Stocks and contracts in progress | 3 | €476 | €476 | = | 0.0% |
| Stocks | 30/36 | €476 | €476 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €2,699 | €2,792 | +€93 | +3.4% |
| Equity | 10/15 | -€83,965 | -€97,921 | -€13,956 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,425 | -€118,381 | -€13,956 | -13.4% |
| Amounts payable | 17/49 | €86,664 | €100,713 | +€14,049 | +16.2% |
| Amounts payable within one year | 42/48 | €86,664 | €98,865 | +€12,201 | +14.1% |
| Financial debts | 43 | €854 | - | -€854 | |
| Credit institutions | 430/8 | €854 | - | -€854 | |
| Trade debts | 44 | €1,259 | €6,003 | +€4,744 | +376.8% |
| Suppliers | 440/4 | €1,259 | €6,003 | +€4,744 | +376.8% |
| Taxes, remuneration and social security | 45 | €9,090 | €18,443 | +€9,353 | +102.9% |
| Taxes | 450/3 | €9,090 | €9,443 | +€353 | +3.9% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €75,461 | €74,419 | -€1,042 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €1,848 | +€1,848 | |
| Other operating charges | 640/8 | - | €657 | +€657 | |
| Gross operating margin | 9900 | -€11,261 | -€13,146 | -€1,885 | -16.7% |
| Operating profit (loss) | 9901 | -€11,261 | -€13,803 | -€2,542 | -22.6% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €156 | €153 | -€3 | -1.9% |
| Recurring financial charges | 65 | €156 | €153 | -€3 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,411 | -€13,956 | -€2,545 | -22.3% |
| Profit (loss) for the period | 9904 | -€11,411 | -€13,956 | -€2,545 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,411 | -€13,956 | -€2,545 | -22.3% |
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 30 September 2026 via checked.be.