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
- Tangible fixed assets -€145,594
down €145,594 (-41.9%), from €347,639 to €202,045
of which Plant, machinery and equipment: -€90,718
- Receivables within one year +€62,498
up €62,498 (+33.5%), from €186,525 to €249,023
of which Other amounts receivable: +€162,778
- Stocks and contracts -€9,100
down €9,100 (-51.9%), from €17,540 to €8,440
- Debts after one year -€96,299
down €96,299 (-52.6%), from €182,943 to €86,643
- Current portion of long-term debt -€16,427
down €16,427 (-14.6%), from €112,726 to €96,299
- Reserves +€11,922
up €11,922 (+5.7%), from €209,237 to €221,159
of which Distributable reserves: +€11,922
- Trade debts +€11,491
up €11,491 (+43.3%), from €26,529 to €38,020
- Depreciation -€7,653
down €7,653 (-5.0%), from €153,451 to €145,797
- Financial charges -€7,070
down €7,070 (-41.3%), from €17,130 to €10,060
- Gross operating margin +€5,564
up €5,564 (+2.3%), from €237,928 to €243,492
- Taxes +€4,142
up €4,142 (+582.7%), from €711 to €4,853
- Other operating charges +€2,694
up €2,694 (+55.4%), from €4,860 to €7,554
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 | €575,539 | €481,414 | -€94,125 | -16.4% |
| Fixed assets | 21/28 | €348,033 | €202,045 | -€145,988 | -41.9% |
| Intangible fixed assets | 21 | €394 | - | -€394 | |
| Tangible fixed assets | 22/27 | €347,639 | €202,045 | -€145,594 | -41.9% |
| Plant, machinery and equipment | 23 | €232,802 | €142,084 | -€90,718 | -39.0% |
| Furniture and vehicles | 24 | €29,001 | €9,838 | -€19,162 | -66.1% |
| Leasing and similar rights | 25 | €85,836 | €50,122 | -€35,714 | -41.6% |
| Current assets | 29/58 | €227,506 | €279,369 | +€51,863 | +22.8% |
| Stocks and contracts in progress | 3 | €17,540 | €8,440 | -€9,100 | -51.9% |
| Stocks | 30/36 | €17,540 | €8,440 | -€9,100 | -51.9% |
| Amounts receivable within one year | 40/41 | €186,525 | €249,023 | +€62,498 | +33.5% |
| Trade receivables | 40 | €185,686 | €85,406 | -€100,280 | -54.0% |
| Other amounts receivable | 41 | €839 | €163,617 | +€162,778 | +19390.5% |
| Cash at bank and in hand | 54/58 | €23,441 | €21,906 | -€1,535 | -6.5% |
| Total equity and liabilities | 10/49 | €575,539 | €481,414 | -€94,125 | -16.4% |
| Equity | 10/15 | €215,437 | €227,359 | +€11,922 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €209,237 | €221,159 | +€11,922 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €207,377 | €219,299 | +€11,922 | +5.7% |
| Amounts payable | 17/49 | €360,102 | €254,054 | -€106,048 | -29.4% |
| Amounts payable after more than one year | 17 | €182,943 | €86,643 | -€96,299 | -52.6% |
| Financial debts | 170/4 | €182,943 | €86,643 | -€96,299 | -52.6% |
| Amounts payable within one year | 42/48 | €177,159 | €167,411 | -€9,748 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €112,726 | €96,299 | -€16,427 | -14.6% |
| Financial debts | 43 | €3,392 | - | -€3,392 | |
| Other loans | 439 | €3,392 | - | -€3,392 | |
| Trade debts | 44 | €26,529 | €38,020 | +€11,491 | +43.3% |
| Suppliers | 440/4 | €26,529 | €38,020 | +€11,491 | +43.3% |
| Taxes, remuneration and social security | 45 | €33,509 | €33,092 | -€417 | -1.2% |
| Taxes | 450/3 | €28,577 | €29,068 | +€491 | +1.7% |
| Remuneration and social security | 454/9 | €4,933 | €4,024 | -€908 | -18.4% |
| Other amounts payable | 47/48 | €1,004 | - | -€1,004 | |
| Remuneration, social security and pensions | 62 | €61,532 | €63,720 | +€2,188 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,451 | €145,797 | -€7,653 | -5.0% |
| Other operating charges | 640/8 | €4,860 | €7,554 | +€2,694 | +55.4% |
| Gross operating margin | 9900 | €237,928 | €243,492 | +€5,564 | +2.3% |
| Operating profit (loss) | 9901 | €18,086 | €26,420 | +€8,335 | +46.1% |
| Financial income | 75/76B | €116 | €415 | +€299 | +257.0% |
| Recurring financial income | 75 | €116 | €415 | +€299 | +257.0% |
| Financial charges | 65/66B | €17,130 | €10,060 | -€7,070 | -41.3% |
| Recurring financial charges | 65 | €17,130 | €10,060 | -€7,070 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €1,072 | €16,776 | +€15,704 | +1465.6% |
| Income taxes | 67/77 | €711 | €4,853 | +€4,142 | +582.7% |
| Profit (loss) for the period | 9904 | €361 | €11,922 | +€11,562 | +3206.0% |
| Profit (loss) for the period to be appropriated | 9905 | €361 | €11,922 | +€11,562 | +3206.0% |
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 11 October 2026 via checked.be.