SAMSERVICE: 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.
SAMSERVICE
Largest movements
- Receivables within one year +€6,494
up €6,494 (+104%), from €6,229 to €12,723
of which Other amounts receivable: +€8,296
- Cash +€5,776
up €5,776 (+915%), from €632 to €6,407
mainly Net result for the year (+€8,368) and Tax, wage and social debts (+€2,403)
- Tangible fixed assets -€325
no longer reported in 2025 (was €325)
- Profit (loss) carried forward +€8,368
up €8,368 (+1,566%), from €534 to €8,903
- Tax, wage and social debts +€2,403
new in 2025: €2,403
- Trade debts +€1,173
up €1,173 (+2,290%), from €51 to €1,225
- Gross operating margin +€15,577
up €15,577, from -€1,973 to €13,604
- Other operating charges +€2,267
up €2,267 (+500%), from €453 to €2,720
- Taxes +€2,131
new in 2025: €2,131
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 | €7,186 | €19,130 | +€11,944 | +166% |
| Fixed assets | 21/28 | €325 | - | -€325 | |
| Tangible fixed assets | 22/27 | €325 | - | -€325 | |
| Furniture and vehicles | 24 | €325 | - | -€325 | |
| Current assets | 29/58 | €6,861 | €19,130 | +€12,269 | +179% |
| Amounts receivable within one year | 40/41 | €6,229 | €12,723 | +€6,494 | +104% |
| Trade receivables | 40 | €2,172 | €369 | -€1,802 | -83.0% |
| Other amounts receivable | 41 | €4,058 | €12,354 | +€8,296 | +204% |
| Cash at bank and in hand | 54/58 | €632 | €6,407 | +€5,776 | +915% |
| Total equity and liabilities | 10/49 | €7,186 | €19,130 | +€11,944 | +166% |
| Equity | 10/15 | €7,134 | €15,503 | +€8,368 | +117% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €534 | €8,903 | +€8,368 | +1,566% |
| Amounts payable | 17/49 | €51 | €3,627 | +€3,576 | +6,980% |
| Amounts payable within one year | 42/48 | €51 | €3,627 | +€3,576 | +6,980% |
| Trade debts | 44 | €51 | €1,225 | +€1,173 | +2,290% |
| Suppliers | 440/4 | €51 | €1,225 | +€1,173 | +2,290% |
| Taxes, remuneration and social security | 45 | - | €2,403 | +€2,403 | |
| Taxes | 450/3 | - | €2,403 | +€2,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €325 | -€77 | -19.2% |
| Other operating charges | 640/8 | €453 | €2,720 | +€2,267 | +500% |
| Gross operating margin | 9900 | -€1,973 | €13,604 | +€15,577 | |
| Operating profit (loss) | 9901 | -€2,828 | €10,559 | +€13,387 | |
| Financial charges | 65/66B | €102 | €60 | -€42 | -40.9% |
| Recurring financial charges | 65 | €102 | €60 | -€42 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,930 | €10,499 | +€13,429 | |
| Income taxes | 67/77 | - | €2,131 | +€2,131 | |
| Profit (loss) for the period | 9904 | -€2,930 | €8,368 | +€11,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,930 | €8,368 | +€11,298 |
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 14 October 2026 via checked.be.