Samso: 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.
Samso
Largest movements
- Tangible fixed assets +€56,293
up €56,293 (+1158.1%), from €4,861 to €61,154
of which Furniture and vehicles: +€55,124
- Cash +€28,713
up €28,713 (+18.0%), from €159,198 to €187,910
mainly Net result for the year (+€78,059) and Tax, wage and social debts (+€22,740)
- Reserves +€78,059
up €78,059 (+61.1%), from €127,732 to €205,791
- Tax, wage and social debts +€22,740
up €22,740 (+87.6%), from €25,966 to €48,706
of which Taxes: +€21,460
- Trade debts -€14,446
down €14,446 (-88.5%), from €16,318 to €1,872
- Gross operating margin +€19,608
up €19,608 (+21.0%), from €93,322 to €112,930
- Depreciation +€13,376
up €13,376 (+6949.5%), from €192 to €13,569
- Taxes +€1,694
up €1,694 (+8.9%), from €19,085 to €20,780
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 | €174,016 | €260,615 | +€86,599 | +49.8% |
| Fixed assets | 21/28 | €4,861 | €61,154 | +€56,293 | +1158.1% |
| Tangible fixed assets | 22/27 | €4,861 | €61,154 | +€56,293 | +1158.1% |
| Plant, machinery and equipment | 23 | €555 | €1,724 | +€1,169 | +210.7% |
| Furniture and vehicles | 24 | €4,306 | €59,430 | +€55,124 | +1280.2% |
| Current assets | 29/58 | €169,156 | €199,461 | +€30,305 | +17.9% |
| Amounts receivable within one year | 40/41 | €9,958 | €9,958 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,958 | €9,958 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €159,198 | €187,910 | +€28,713 | +18.0% |
| Deferred charges and accrued income | 490/1 | - | €1,592 | +€1,592 | |
| Total equity and liabilities | 10/49 | €174,016 | €260,615 | +€86,599 | +49.8% |
| Equity | 10/15 | €131,732 | €209,791 | +€78,059 | +59.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €127,732 | €205,791 | +€78,059 | +61.1% |
| Distributable reserves | 133 | €127,732 | €205,791 | +€78,059 | +61.1% |
| Amounts payable | 17/49 | €42,284 | €50,824 | +€8,540 | +20.2% |
| Amounts payable within one year | 42/48 | €42,284 | €50,578 | +€8,294 | +19.6% |
| Trade debts | 44 | €16,318 | €1,872 | -€14,446 | -88.5% |
| Suppliers | 440/4 | €16,318 | €1,872 | -€14,446 | -88.5% |
| Taxes, remuneration and social security | 45 | €25,966 | €48,706 | +€22,740 | +87.6% |
| Taxes | 450/3 | €25,966 | €47,426 | +€21,460 | +82.6% |
| Remuneration and social security | 454/9 | €0 | €1,280 | +€1,280 | |
| Accrued charges and deferred income | 492/3 | - | €246 | +€246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €13,569 | +€13,376 | +6949.5% |
| Other operating charges | 640/8 | €762 | €485 | -€277 | -36.3% |
| Gross operating margin | 9900 | €93,322 | €112,930 | +€19,608 | +21.0% |
| Operating profit (loss) | 9901 | €92,368 | €98,876 | +€6,508 | +7.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €42 | €40 | -€2 | -4.1% |
| Recurring financial charges | 65 | €42 | €40 | -€2 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €92,326 | €98,839 | +€6,513 | +7.1% |
| Income taxes | 67/77 | €19,085 | €20,780 | +€1,694 | +8.9% |
| Profit (loss) for the period | 9904 | €73,240 | €78,059 | +€4,818 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,240 | €78,059 | +€4,818 | +6.6% |
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 10 October 2026 via checked.be.