SAMOLA: 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.
SAMOLA
Largest movements
- Stocks and contracts +€15,897
up €15,897 (+2684.3%), from €592 to €16,489
- Cash -€11,458
down €11,458 (-13.5%), from €85,114 to €73,656
mainly Stocks and contracts (-€15,897) and Receivables within one year (-€4,472)
- Tangible fixed assets -€5,277
down €5,277 (-11.8%), from €44,651 to €39,374
of which Plant, machinery and equipment: -€4,848
- Receivables within one year +€4,472
up €4,472 (+19.7%), from €22,750 to €27,222
of which Trade receivables: +€7,806
- Tax, wage and social debts +€2,558
up €2,558 (+760.4%), from €336 to €2,895
- Gross operating margin +€16,770
up €16,770, from -€7,220 to €9,550
- Financial income +€1,007
up €1,007 (+563.8%), from €179 to €1,186
- Depreciation +€706
up €706 (+15.4%), from €4,571 to €5,277
- Other operating charges +€629
up €629 (+14.6%), from €4,303 to €4,932
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 | €155,387 | €159,211 | +€3,824 | +2.5% |
| Fixed assets | 21/28 | €44,701 | €39,374 | -€5,327 | -11.9% |
| Tangible fixed assets | 22/27 | €44,651 | €39,374 | -€5,277 | -11.8% |
| Land and buildings | 22 | €38,363 | €37,934 | -€429 | -1.1% |
| Plant, machinery and equipment | 23 | €6,288 | €1,440 | -€4,848 | -77.1% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €110,686 | €119,838 | +€9,151 | +8.3% |
| Stocks and contracts in progress | 3 | €592 | €16,489 | +€15,897 | +2684.3% |
| Stocks | 30/36 | €592 | €16,489 | +€15,897 | +2684.3% |
| Amounts receivable within one year | 40/41 | €22,750 | €27,222 | +€4,472 | +19.7% |
| Trade receivables | 40 | €17,904 | €25,710 | +€7,806 | +43.6% |
| Other amounts receivable | 41 | €4,846 | €1,512 | -€3,334 | -68.8% |
| Cash at bank and in hand | 54/58 | €85,114 | €73,656 | -€11,458 | -13.5% |
| Deferred charges and accrued income | 490/1 | €2,230 | €2,471 | +€241 | +10.8% |
| Total equity and liabilities | 10/49 | €155,387 | €159,211 | +€3,824 | +2.5% |
| Equity | 10/15 | €153,436 | €153,921 | +€485 | +0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €91,000 | €91,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €84,000 | €84,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €436 | €921 | +€485 | +111.1% |
| Amounts payable | 17/49 | €1,951 | €5,291 | +€3,340 | +171.2% |
| Amounts payable within one year | 42/48 | €1,951 | €4,858 | +€2,907 | +149.0% |
| Trade debts | 44 | €1,614 | €1,963 | +€349 | +21.6% |
| Suppliers | 440/4 | €1,614 | €1,963 | +€349 | +21.6% |
| Taxes, remuneration and social security | 45 | €336 | €2,895 | +€2,558 | +760.4% |
| Taxes | 450/3 | €336 | €2,895 | +€2,558 | +760.4% |
| Accrued charges and deferred income | 492/3 | - | €433 | +€433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,571 | €5,277 | +€706 | +15.4% |
| Other operating charges | 640/8 | €4,303 | €4,932 | +€629 | +14.6% |
| Gross operating margin | 9900 | -€7,220 | €9,550 | +€16,770 | |
| Operating profit (loss) | 9901 | -€16,095 | -€660 | +€15,435 | +95.9% |
| Financial income | 75/76B | €179 | €1,186 | +€1,007 | +563.8% |
| Recurring financial income | 75 | €179 | €1,186 | +€1,007 | +563.8% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,956 | €485 | +€16,440 | |
| Profit (loss) for the period | 9904 | -€15,956 | €485 | +€16,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,956 | €485 | +€16,440 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.