SAMOAH: 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.
SAMOAH
Largest movements
- Tangible fixed assets -€11,188
down €11,188 (-3.3%), from €336,004 to €324,816
of which Land and buildings: -€13,795
- Receivables within one year -€7,156
down €7,156 (-63.5%), from €11,273 to €4,117
of which Other amounts receivable: -€9,190
- Stocks and contracts +€5,985
up €5,985 (+10.6%), from €56,504 to €62,489
- Debts after one year -€24,553
down €24,553 (-10.2%), from €240,383 to €215,830
- Trade debts +€13,591
up €13,591 (+78.5%), from €17,320 to €30,910
- Other debts -€11,615
down €11,615 (-28.5%), from €40,729 to €29,114
- Reserves +€9,046
up €9,046 (+805%), from €1,123 to €10,170
of which Distributable reserves: +€9,046
- Tax, wage and social debts +€6,138
up €6,138 (+74.5%), from €8,239 to €14,377
of which Remuneration and social security: +€3,198
- Staff costs -€12,582
down €12,582 (-19.5%), from €64,381 to €51,799
- Gross operating margin -€7,941
down €7,941 (-8.3%), from €95,933 to €87,992
- Taxes +€3,870
up €3,870 (+394%), from €983 to €4,853
- Financial charges +€1,204
up €1,204 (+24.8%), from €4,855 to €6,059
- Depreciation -€1,040
down €1,040 (-6.4%), from €16,143 to €15,103
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 | €430,140 | €417,139 | -€13,001 | -3.0% |
| Fixed assets | 21/28 | €336,942 | €324,904 | -€12,039 | -3.6% |
| Intangible fixed assets | 21 | €851 | - | -€851 | |
| Tangible fixed assets | 22/27 | €336,004 | €324,816 | -€11,188 | -3.3% |
| Land and buildings | 22 | €334,675 | €320,880 | -€13,795 | -4.1% |
| Plant, machinery and equipment | 23 | - | €3,058 | +€3,058 | |
| Furniture and vehicles | 24 | €1,329 | €878 | -€450 | -33.9% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €93,198 | €92,235 | -€963 | -1.0% |
| Stocks and contracts in progress | 3 | €56,504 | €62,489 | +€5,985 | +10.6% |
| Stocks | 30/36 | €56,504 | €62,489 | +€5,985 | +10.6% |
| Amounts receivable within one year | 40/41 | €11,273 | €4,117 | -€7,156 | -63.5% |
| Trade receivables | 40 | - | €2,034 | +€2,034 | |
| Other amounts receivable | 41 | €11,273 | €2,083 | -€9,190 | -81.5% |
| Cash at bank and in hand | 54/58 | €23,845 | €24,208 | +€363 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,576 | €1,421 | -€155 | -9.8% |
| Total equity and liabilities | 10/49 | €430,140 | €417,139 | -€13,001 | -3.0% |
| Equity | 10/15 | €94,748 | €101,863 | +€7,115 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,123 | €10,170 | +€9,046 | +805% |
| Non-distributable reserves | 130/1 | €1,123 | €1,123 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,123 | €1,123 | = | 0.0% |
| Distributable reserves | 133 | - | €9,046 | +€9,046 | |
| Profit (loss) carried forward | 14 | €58,487 | €57,687 | -€800 | -1.4% |
| Investment grants | 15 | €16,538 | €15,406 | -€1,131 | -6.8% |
| Amounts payable | 17/49 | €335,393 | €315,276 | -€20,117 | -6.0% |
| Amounts payable after more than one year | 17 | €240,383 | €215,830 | -€24,553 | -10.2% |
| Financial debts | 170/4 | €240,383 | €215,830 | -€24,553 | -10.2% |
| Amounts payable within one year | 42/48 | €95,009 | €98,954 | +€3,945 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €28,722 | €24,553 | -€4,169 | -14.5% |
| Trade debts | 44 | €17,320 | €30,910 | +€13,591 | +78.5% |
| Suppliers | 440/4 | €17,320 | €30,910 | +€13,591 | +78.5% |
| Taxes, remuneration and social security | 45 | €8,239 | €14,377 | +€6,138 | +74.5% |
| Taxes | 450/3 | €2,971 | €5,912 | +€2,941 | +99.0% |
| Remuneration and social security | 454/9 | €5,268 | €8,465 | +€3,198 | +60.7% |
| Other amounts payable | 47/48 | €40,729 | €29,114 | -€11,615 | -28.5% |
| Accrued charges and deferred income | 492/3 | - | €492 | +€492 | |
| Remuneration, social security and pensions | 62 | €64,381 | €51,799 | -€12,582 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,143 | €15,103 | -€1,040 | -6.4% |
| Other operating charges | 640/8 | €2,365 | €2,449 | +€83 | +3.5% |
| Non-recurring operating charges | 66A | €4,752 | - | -€4,752 | |
| Gross operating margin | 9900 | €95,933 | €87,992 | -€7,941 | -8.3% |
| Operating profit (loss) | 9901 | €8,291 | €18,641 | +€10,350 | +125% |
| Financial income | 75/76B | €1,714 | €1,317 | -€397 | -23.2% |
| Recurring financial income | 75 | €1,714 | €1,317 | -€397 | -23.2% |
| Financial charges | 65/66B | €4,855 | €6,059 | +€1,204 | +24.8% |
| Recurring financial charges | 65 | €4,855 | €6,059 | +€1,204 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €5,150 | €13,900 | +€8,750 | +170% |
| Income taxes | 67/77 | €983 | €4,853 | +€3,870 | +394% |
| Profit (loss) for the period | 9904 | €4,167 | €9,046 | +€4,879 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €4,167 | €9,046 | +€4,879 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.