SAMRA: 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.
SAMRA
Largest movements
- Receivables within one year +€16,479
up €16,479 (+291%), from €5,660 to €22,139
of which Trade receivables: +€21,908
- Cash -€7,311
down €7,311 (-23.4%), from €31,242 to €23,931
mainly Tax, wage and social debts (-€21,182) and Receivables within one year (-€16,479)
- Tangible fixed assets -€6,125
down €6,125 (-41.9%), from €14,619 to €8,494
of which Furniture and vehicles: -€5,920
- Stocks and contracts -€5,496
down €5,496 (-2.0%), from €270,505 to €265,009
- Tax, wage and social debts -€21,182
down €21,182 (-40.9%), from €51,815 to €30,634
of which Remuneration and social security: -€17,949
- Profit (loss) carried forward +€20,585
up €20,585 (+23.5%), from €87,681 to €108,266
- Short-term financial debts +€19,424
up €19,424 (+55.7%), from €34,856 to €54,281
- Trade debts -€12,817
down €12,817 (-8.1%), from €157,430 to €144,614
- Current portion of long-term debt -€5,999
down €5,999 (-53.7%), from €11,162 to €5,164
- Turnover +€556,095
up €556,095 (+10.7%), from €5.2m to €5.7m
- Purchases and services +€545,004
up €545,004 (+10.6%), from €5.1m to €5.7m
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 | €353,938 | €350,794 | -€3,145 | -0.9% |
| Fixed assets | 21/28 | €45,666 | €39,540 | -€6,125 | -13.4% |
| Tangible fixed assets | 22/27 | €14,619 | €8,494 | -€6,125 | -41.9% |
| Furniture and vehicles | 24 | €14,181 | €8,262 | -€5,920 | -41.7% |
| Other tangible fixed assets | 26 | €438 | €233 | -€206 | -46.9% |
| Financial fixed assets | 28 | €31,046 | €31,046 | = | 0.0% |
| Current assets | 29/58 | €308,273 | €311,253 | +€2,980 | +1.0% |
| Stocks and contracts in progress | 3 | €270,505 | €265,009 | -€5,496 | -2.0% |
| Stocks | 30/36 | €270,505 | €265,009 | -€5,496 | -2.0% |
| Amounts receivable within one year | 40/41 | €5,660 | €22,139 | +€16,479 | +291% |
| Trade receivables | 40 | - | €21,908 | +€21,908 | |
| Other amounts receivable | 41 | €5,660 | €232 | -€5,428 | -95.9% |
| Cash at bank and in hand | 54/58 | €31,242 | €23,931 | -€7,311 | -23.4% |
| Deferred charges and accrued income | 490/1 | €865 | €174 | -€691 | -79.9% |
| Total equity and liabilities | 10/49 | €353,938 | €350,794 | -€3,145 | -0.9% |
| Equity | 10/15 | €91,681 | €112,266 | +€20,585 | +22.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,681 | €108,266 | +€20,585 | +23.5% |
| Amounts payable | 17/49 | €262,258 | €238,528 | -€23,730 | -9.0% |
| Amounts payable after more than one year | 17 | €5,164 | - | -€5,164 | |
| Financial debts | 170/4 | €5,164 | - | -€5,164 | |
| Amounts payable within one year | 42/48 | €257,094 | €238,528 | -€18,566 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €11,162 | €5,164 | -€5,999 | -53.7% |
| Financial debts | 43 | €34,856 | €54,281 | +€19,424 | +55.7% |
| Credit institutions | 430/8 | €34,856 | €54,281 | +€19,424 | +55.7% |
| Trade debts | 44 | €157,430 | €144,614 | -€12,817 | -8.1% |
| Suppliers | 440/4 | €157,430 | €144,614 | -€12,817 | -8.1% |
| Taxes, remuneration and social security | 45 | €51,815 | €30,634 | -€21,182 | -40.9% |
| Taxes | 450/3 | €15,612 | €12,380 | -€3,232 | -20.7% |
| Remuneration and social security | 454/9 | €36,204 | €18,254 | -€17,949 | -49.6% |
| Other amounts payable | 47/48 | €1,829 | €3,836 | +€2,006 | +110% |
| Turnover | 70 | €5,191,781 | €5,747,876 | +€556,095 | +10.7% |
| Non-recurring operating income | 76A | €524 | - | -€524 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,121,515 | €5,666,519 | +€545,004 | +10.6% |
| Remuneration, social security and pensions | 62 | €36,047 | €42,620 | +€6,573 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €6,125 | -€3,988 | -39.4% |
| Other operating charges | 640/8 | €5,841 | €6,592 | +€752 | +12.9% |
| Non-recurring operating charges | 66A | - | €820 | +€820 | |
| Gross operating margin | 9900 | €87,807 | €98,940 | +€11,133 | +12.7% |
| Operating profit (loss) | 9901 | €35,806 | €42,782 | +€6,976 | +19.5% |
| Financial charges | 65/66B | €10,930 | €14,160 | +€3,230 | +29.6% |
| Recurring financial charges | 65 | €10,930 | €14,160 | +€3,230 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €24,877 | €28,622 | +€3,746 | +15.1% |
| Income taxes | 67/77 | €8,332 | €8,037 | -€295 | -3.5% |
| Profit (loss) for the period | 9904 | €16,544 | €20,585 | +€4,041 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,544 | €20,585 | +€4,041 | +24.4% |
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 15 October 2026 via checked.be.