Samo Trading: 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.
Samo Trading
Largest movements
- Receivables within one year +€103,667
up €103,667 (+140%), from €73,797 to €177,464
of which Other amounts receivable: +€85,827
- Deferred charges and accrued income -€15,305
down €15,305 (-96.2%), from €15,914 to €609
- Tangible fixed assets +€2,042
up €2,042 (+139%), from €1,471 to €3,512
- Trade debts +€112,251
up €112,251 (+740%), from €15,164 to €127,416
- Advances received -€97,221
down €97,221 (-100%), from €97,221 to €0
- Profit (loss) carried forward +€27,943
up €27,943, from -€27,943 to €0
- Reserves +€22,860
new in 2025: €22,860
- Tax, wage and social debts +€19,766
up €19,766 (+2,388%), from €828 to €20,593
- Gross operating margin +€88,627
up €88,627, from -€23,296 to €65,331
- Taxes +€11,800
new in 2025: €11,800
- Write-downs +€1,248
new in 2025: €1,248
- Other operating charges +€1,085
up €1,085 (+1,029%), from €106 to €1,191
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 | €92,271 | €181,594 | +€89,323 | +96.8% |
| Fixed assets | 21/28 | €1,471 | €3,512 | +€2,042 | +139% |
| Tangible fixed assets | 22/27 | €1,471 | €3,512 | +€2,042 | +139% |
| Furniture and vehicles | 24 | €1,471 | €3,512 | +€2,042 | +139% |
| Current assets | 29/58 | €90,800 | €178,082 | +€87,281 | +96.1% |
| Amounts receivable within one year | 40/41 | €73,797 | €177,464 | +€103,667 | +140% |
| Trade receivables | 40 | €62,627 | €80,467 | +€17,840 | +28.5% |
| Other amounts receivable | 41 | €11,170 | €96,997 | +€85,827 | +768% |
| Cash at bank and in hand | 54/58 | €1,089 | €8 | -€1,081 | -99.3% |
| Deferred charges and accrued income | 490/1 | €15,914 | €609 | -€15,305 | -96.2% |
| Total equity and liabilities | 10/49 | €92,271 | €181,594 | +€89,323 | +96.8% |
| Equity | 10/15 | -€21,943 | €28,860 | +€50,803 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €22,860 | +€22,860 | |
| Distributable reserves | 133 | - | €22,860 | +€22,860 | |
| Profit (loss) carried forward | 14 | -€27,943 | €0 | +€27,943 | |
| Amounts payable | 17/49 | €114,214 | €152,734 | +€38,520 | +33.7% |
| Amounts payable within one year | 42/48 | €114,214 | €150,234 | +€36,020 | +31.5% |
| Trade debts | 44 | €15,164 | €127,416 | +€112,251 | +740% |
| Suppliers | 440/4 | €15,164 | €127,416 | +€112,251 | +740% |
| Advances received on contracts in progress | 46 | €97,221 | €0 | -€97,221 | -100% |
| Taxes, remuneration and social security | 45 | €828 | €20,593 | +€19,766 | +2,388% |
| Taxes | 450/3 | €828 | €20,593 | +€19,766 | +2,388% |
| Other amounts payable | 47/48 | €1,000 | €2,225 | +€1,225 | +123% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €658 | +€479 | +267% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,248 | +€1,248 | |
| Other operating charges | 640/8 | €106 | €1,191 | +€1,085 | +1,029% |
| Gross operating margin | 9900 | -€23,296 | €65,331 | +€88,627 | |
| Operating profit (loss) | 9901 | -€23,581 | €62,234 | +€85,815 | |
| Financial income | 75/76B | €76 | €695 | +€620 | +819% |
| Recurring financial income | 75 | €76 | €695 | +€620 | +819% |
| Financial charges | 65/66B | €102 | €327 | +€225 | +222% |
| Recurring financial charges | 65 | €102 | €327 | +€225 | +222% |
| Profit (loss) for the period before taxes | 9903 | -€23,607 | €62,603 | +€86,209 | |
| Income taxes | 67/77 | - | €11,800 | +€11,800 | |
| Profit (loss) for the period | 9904 | -€23,607 | €50,803 | +€74,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,607 | €50,803 | +€74,409 |
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 1 November 2026 via checked.be.