SAMOSOFT: 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.
SAMOSOFT
Largest movements
- Tangible fixed assets -€6,794
down €6,794 (-36.4%), from €18,652 to €11,858
of which Plant, machinery and equipment: -€5,488
- Cash -€1,852
down €1,852 (-93.5%), from €1,980 to €128
mainly Other debts (-€29,150) and Tax, wage and social debts (-€7,646)
- Other debts -€29,150
no longer reported in 2025 (was €29,150)
- Reserves +€13,740
up €13,740 (+143.2%), from €9,597 to €23,337
of which Distributable reserves: +€13,740
- Short-term financial debts +€9,447
up €9,447 (+44.7%), from €21,142 to €30,589
- Tax, wage and social debts -€7,646
down €7,646 (-29.2%), from €26,222 to €18,576
of which Remuneration and social security: -€7,852
- Current portion of long-term debt +€3,420
up €3,420 (+58.5%), from €5,847 to €9,267
- Other operating charges -€2,154
down €2,154 (-61.4%), from €3,510 to €1,356
- Gross operating margin -€1,627
down €1,627 (-3.7%), from €44,166 to €42,539
- Taxes +€1,338
up €1,338 (+15.5%), from €8,619 to €9,957
- Depreciation -€1,113
down €1,113 (-10.1%), from €10,993 to €9,880
- Financial charges -€889
down €889 (-13.6%), from €6,517 to €5,628
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 | €115,289 | €104,618 | -€10,671 | -9.3% |
| Fixed assets | 21/28 | €18,802 | €12,008 | -€6,794 | -36.1% |
| Tangible fixed assets | 22/27 | €18,652 | €11,858 | -€6,794 | -36.4% |
| Land and buildings | 22 | €5,972 | €5,032 | -€940 | -15.7% |
| Plant, machinery and equipment | 23 | €9,512 | €4,024 | -€5,488 | -57.7% |
| Furniture and vehicles | 24 | €3,168 | €2,802 | -€366 | -11.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €96,487 | €92,610 | -€3,877 | -4.0% |
| Stocks and contracts in progress | 3 | €154 | €60 | -€94 | -61.2% |
| Stocks | 30/36 | €154 | €60 | -€94 | -61.2% |
| Amounts receivable within one year | 40/41 | €93,188 | €92,234 | -€954 | -1.0% |
| Trade receivables | 40 | - | €12,525 | +€12,525 | |
| Other amounts receivable | 41 | €93,188 | €79,709 | -€13,479 | -14.5% |
| Cash at bank and in hand | 54/58 | €1,980 | €128 | -€1,852 | -93.5% |
| Deferred charges and accrued income | 490/1 | €1,165 | €188 | -€977 | -83.9% |
| Total equity and liabilities | 10/49 | €115,289 | €104,618 | -€10,671 | -9.3% |
| Equity | 10/15 | €15,801 | €29,541 | +€13,740 | +87.0% |
| Contributions | 10/11 | €6,204 | €6,204 | = | 0.0% |
| Contributions outside capital | 11 | €6,204 | €6,204 | = | 0.0% |
| Other | 1109/19 | €6,204 | €6,204 | = | 0.0% |
| Reserves | 13 | €9,597 | €23,337 | +€13,740 | +143.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,529 | €3,529 | = | 0.0% |
| Distributable reserves | 133 | €4,208 | €17,948 | +€13,740 | +326.5% |
| Amounts payable | 17/49 | €99,488 | €75,077 | -€24,411 | -24.5% |
| Amounts payable after more than one year | 17 | €2,640 | €3,930 | +€1,290 | +48.9% |
| Financial debts | 170/4 | €2,640 | €3,930 | +€1,290 | +48.9% |
| Amounts payable within one year | 42/48 | €96,848 | €70,637 | -€26,211 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €5,847 | €9,267 | +€3,420 | +58.5% |
| Financial debts | 43 | €21,142 | €30,589 | +€9,447 | +44.7% |
| Credit institutions | 430/8 | €21,142 | €30,589 | +€9,447 | +44.7% |
| Trade debts | 44 | €14,487 | €12,204 | -€2,283 | -15.8% |
| Suppliers | 440/4 | €14,487 | €12,204 | -€2,283 | -15.8% |
| Taxes, remuneration and social security | 45 | €26,222 | €18,576 | -€7,646 | -29.2% |
| Taxes | 450/3 | €18,371 | €18,576 | +€206 | +1.1% |
| Remuneration and social security | 454/9 | €7,852 | - | -€7,852 | |
| Other amounts payable | 47/48 | €29,150 | - | -€29,150 | |
| Accrued charges and deferred income | 492/3 | - | €510 | +€510 | |
| Remuneration, social security and pensions | 62 | €1,978 | €1,978 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,993 | €9,880 | -€1,113 | -10.1% |
| Other operating charges | 640/8 | €3,510 | €1,356 | -€2,154 | -61.4% |
| Gross operating margin | 9900 | €44,166 | €42,539 | -€1,627 | -3.7% |
| Operating profit (loss) | 9901 | €27,685 | €29,325 | +€1,640 | +5.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,517 | €5,628 | -€889 | -13.6% |
| Recurring financial charges | 65 | €6,517 | €5,628 | -€889 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €21,169 | €23,697 | +€2,528 | +11.9% |
| Income taxes | 67/77 | €8,619 | €9,957 | +€1,338 | +15.5% |
| Profit (loss) for the period | 9904 | €12,549 | €13,740 | +€1,190 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,549 | €13,740 | +€1,190 | +9.5% |
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 9 October 2026 via checked.be.