Samoth: 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.
Samoth
Largest movements
- Cash +€28,435
up €28,435 (+48.0%), from €59,203 to €87,638
mainly Net result for the year (+€58,521) and Other debts (+€28,984)
- Tangible fixed assets +€5,421
new in 2025: €5,421
of which Furniture and vehicles: +€2,719
- Receivables within one year +€4,217
up €4,217 (+382.9%), from €1,101 to €5,319
of which Other amounts receivable: +€3,007
- Deferred charges and accrued income +€2,412
up €2,412 (+135.1%), from €1,785 to €4,197
- Intangible fixed assets -€1,713
down €1,713 (-100.0%), from €1,713 to €0
- Other debts +€28,984
up €28,984 (+55.8%), from €51,910 to €80,895
- Trade debts +€5,267
up €5,267 (+487.0%), from €1,081 to €6,348
- Reserves +€3,521
up €3,521 (+34.0%), from €10,365 to €13,886
- Tax, wage and social debts +€1,270
up €1,270 (+108.2%), from €1,174 to €2,444
of which Taxes: +€1,993
- Gross operating margin +€12,593
up €12,593 (+19.0%), from €66,356 to €78,949
- Taxes +€3,126
up €3,126 (+21.8%), from €14,362 to €17,487
- Depreciation -€909
down €909 (-30.3%), from €3,000 to €2,091
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 | €64,802 | €103,574 | +€38,772 | +59.8% |
| Fixed assets | 21/28 | €1,713 | €5,421 | +€3,708 | +216.5% |
| Intangible fixed assets | 21 | €1,713 | €0 | -€1,713 | -100.0% |
| Tangible fixed assets | 22/27 | - | €5,421 | +€5,421 | |
| Plant, machinery and equipment | 23 | - | €2,702 | +€2,702 | |
| Furniture and vehicles | 24 | - | €2,719 | +€2,719 | |
| Current assets | 29/58 | €63,089 | €98,153 | +€35,064 | +55.6% |
| Amounts receivable within one year | 40/41 | €1,101 | €5,319 | +€4,217 | +382.9% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €1,101 | €4,109 | +€3,007 | +273.0% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,203 | €87,638 | +€28,435 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,785 | €4,197 | +€2,412 | +135.1% |
| Total equity and liabilities | 10/49 | €64,802 | €103,574 | +€38,772 | +59.8% |
| Equity | 10/15 | €10,366 | €13,887 | +€3,521 | +34.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €10,365 | €13,886 | +€3,521 | +34.0% |
| Distributable reserves | 133 | €10,365 | €13,886 | +€3,521 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,436 | €89,687 | +€35,251 | +64.8% |
| Amounts payable within one year | 42/48 | €54,165 | €89,687 | +€35,521 | +65.6% |
| Trade debts | 44 | €1,081 | €6,348 | +€5,267 | +487.0% |
| Suppliers | 440/4 | €1,081 | €6,348 | +€5,267 | +487.0% |
| Taxes, remuneration and social security | 45 | €1,174 | €2,444 | +€1,270 | +108.2% |
| Taxes | 450/3 | €281 | €2,274 | +€1,993 | +709.0% |
| Remuneration and social security | 454/9 | €893 | €170 | -€723 | -81.0% |
| Other amounts payable | 47/48 | €51,910 | €80,895 | +€28,984 | +55.8% |
| Accrued charges and deferred income | 492/3 | €270 | €0 | -€270 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €2,091 | -€909 | -30.3% |
| Other operating charges | 640/8 | €925 | €862 | -€63 | -6.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,356 | €78,949 | +€12,593 | +19.0% |
| Operating profit (loss) | 9901 | €62,431 | €75,996 | +€13,566 | +21.7% |
| Financial income | 75/76B | €34 | €192 | +€158 | +462.0% |
| Recurring financial income | 75 | €34 | €192 | +€158 | +462.0% |
| Financial charges | 65/66B | €190 | €180 | -€10 | -5.5% |
| Recurring financial charges | 65 | €190 | €180 | -€10 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €62,275 | €76,008 | +€13,734 | +22.1% |
| Income taxes | 67/77 | €14,362 | €17,487 | +€3,126 | +21.8% |
| Profit (loss) for the period | 9904 | €47,913 | €58,521 | +€10,608 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,913 | €58,521 | +€10,608 | +22.1% |
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 9 October 2026 via checked.be.