SAMSATI: 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.
SAMSATI
Largest movements
- Receivables within one year -€32,137
down €32,137 (-94.9%), from €33,858 to €1,721
of which Trade receivables: -€29,062
- Cash +€21,038
up €21,038 (+23.5%), from €89,706 to €110,744
mainly Receivables within one year (+€32,137) and Depreciation (+€2,509)
- Reserves -€7,000
down €7,000 (-6.5%), from €108,255 to €101,255
- Profit (loss) carried forward -€3,540
down €3,540 (-36.5%), from €9,701 to €6,161
- Tax, wage and social debts -€3,474
down €3,474 (-81.4%), from €4,268 to €794
- Other debts +€2,103
new in 2025: €2,103
- Gross operating margin -€58,896
down €58,896, from €58,007 to -€889
- Taxes -€20,779
down €20,779 (-99.4%), from €20,901 to €122
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 | €129,436 | €117,482 | -€11,954 | -9.2% |
| Fixed assets | 21/28 | €3,666 | €2,794 | -€871 | -23.8% |
| Tangible fixed assets | 22/27 | €3,666 | €2,794 | -€871 | -23.8% |
| Furniture and vehicles | 24 | €3,106 | €2,234 | -€871 | -28.1% |
| Other tangible fixed assets | 26 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €125,770 | €114,688 | -€11,083 | -8.8% |
| Amounts receivable within one year | 40/41 | €33,858 | €1,721 | -€32,137 | -94.9% |
| Trade receivables | 40 | €29,739 | €677 | -€29,062 | -97.7% |
| Other amounts receivable | 41 | €4,119 | €1,044 | -€3,075 | -74.7% |
| Cash at bank and in hand | 54/58 | €89,706 | €110,744 | +€21,038 | +23.5% |
| Deferred charges and accrued income | 490/1 | €2,206 | €2,222 | +€16 | +0.7% |
| Total equity and liabilities | 10/49 | €129,436 | €117,482 | -€11,954 | -9.2% |
| Equity | 10/15 | €124,156 | €113,616 | -€10,540 | -8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,255 | €101,255 | -€7,000 | -6.5% |
| Distributable reserves | 133 | €108,255 | €101,255 | -€7,000 | -6.5% |
| Profit (loss) carried forward | 14 | €9,701 | €6,161 | -€3,540 | -36.5% |
| Amounts payable | 17/49 | €5,280 | €3,866 | -€1,414 | -26.8% |
| Amounts payable within one year | 42/48 | €5,280 | €3,866 | -€1,414 | -26.8% |
| Trade debts | 44 | €1,011 | €968 | -€43 | -4.3% |
| Suppliers | 440/4 | €1,011 | €968 | -€43 | -4.3% |
| Taxes, remuneration and social security | 45 | €4,268 | €794 | -€3,474 | -81.4% |
| Taxes | 450/3 | €4,268 | €794 | -€3,474 | -81.4% |
| Other amounts payable | 47/48 | - | €2,103 | +€2,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €2,509 | +€525 | +26.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €58,007 | -€889 | -€58,896 | |
| Operating profit (loss) | 9901 | €55,636 | -€3,797 | -€59,433 | |
| Financial income | 75/76B | €357 | €628 | +€272 | +76.2% |
| Recurring financial income | 75 | €357 | €628 | +€272 | +76.2% |
| Financial charges | 65/66B | €142 | €248 | +€106 | +74.7% |
| Recurring financial charges | 65 | €142 | €248 | +€106 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €55,850 | -€3,418 | -€59,268 | |
| Income taxes | 67/77 | €20,901 | €122 | -€20,779 | -99.4% |
| Profit (loss) for the period | 9904 | €34,949 | -€3,540 | -€38,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,949 | -€3,540 | -€38,489 |
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 19 October 2026 via checked.be.