SAMOZA: 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.
SAMOZA
Largest movements
- Receivables after one year +€10,913
up €10,913 (+56.1%), from €19,469 to €30,381
- Deferred charges and accrued income -€5,103
no longer reported in 2025 (was €5,103)
- Receivables within one year -€2,566
down €2,566 (-4.4%), from €58,757 to €56,192
- Tangible fixed assets -€1,185
down €1,185 (-23.3%), from €5,090 to €3,905
- Profit (loss) carried forward +€4,425
up €4,425 (+5.7%), from €77,184 to €81,610
- Accrued charges and deferred income -€2,282
down €2,282 (-46.1%), from €4,950 to €2,668
- Gross operating margin -€1,949
down €1,949 (-24.2%), from €8,046 to €6,097
- Other operating charges +€446
new in 2025: €446
- Depreciation -€100
down €100 (-7.8%), from €1,285 to €1,185
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,420 | €90,478 | +€2,058 | +2.3% |
| Fixed assets | 21/28 | €5,090 | €3,905 | -€1,185 | -23.3% |
| Tangible fixed assets | 22/27 | €5,090 | €3,905 | -€1,185 | -23.3% |
| Land and buildings | 22 | €5,090 | €3,905 | -€1,185 | -23.3% |
| Current assets | 29/58 | €83,330 | €86,573 | +€3,243 | +3.9% |
| Amounts receivable after more than one year | 29 | €19,469 | €30,381 | +€10,913 | +56.1% |
| Other amounts receivable | 291 | €19,469 | €30,381 | +€10,913 | +56.1% |
| Amounts receivable within one year | 40/41 | €58,757 | €56,192 | -€2,566 | -4.4% |
| Other amounts receivable | 41 | €58,757 | €56,192 | -€2,566 | -4.4% |
| Deferred charges and accrued income | 490/1 | €5,103 | - | -€5,103 | |
| Total equity and liabilities | 10/49 | €88,420 | €90,478 | +€2,058 | +2.3% |
| Equity | 10/15 | €83,384 | €87,810 | +€4,425 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,184 | €81,610 | +€4,425 | +5.7% |
| Amounts payable | 17/49 | €5,035 | €2,668 | -€2,367 | -47.0% |
| Amounts payable within one year | 42/48 | €85 | - | -€85 | |
| Other amounts payable | 47/48 | €85 | - | -€85 | |
| Accrued charges and deferred income | 492/3 | €4,950 | €2,668 | -€2,282 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €1,185 | -€100 | -7.8% |
| Other operating charges | 640/8 | - | €446 | +€446 | |
| Gross operating margin | 9900 | €8,046 | €6,097 | -€1,949 | -24.2% |
| Operating profit (loss) | 9901 | €6,761 | €4,465 | -€2,295 | -34.0% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | €6,761 | €4,425 | -€2,335 | -34.5% |
| Profit (loss) for the period | 9904 | €6,761 | €4,425 | -€2,335 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,761 | €4,425 | -€2,335 | -34.5% |
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 20 October 2026 via checked.be.