SAMSOLUTIONS: 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.
SAMSOLUTIONS
Largest movements
- Receivables within one year +€27,532
up €27,532 (+85.1%), from €32,346 to €59,878
of which Trade receivables: +€29,840
- Deferred charges and accrued income +€21,734
up €21,734 (+201.5%), from €10,788 to €32,522
- Tangible fixed assets -€16,473
down €16,473 (-28.3%), from €58,137 to €41,663
of which Furniture and vehicles: -€14,916
- Cash -€10,442
down €10,442 (-20.1%), from €51,935 to €41,493
mainly Contributions, distributions and other (-€36,355) and Receivables within one year (-€27,532)
- Reserves -€35,377
down €35,377 (-37.6%), from €94,126 to €58,749
- Other debts +€27,695
up €27,695, from €0 to €27,695
- Debts after one year +€16,820
up €16,820 (+51.4%), from €32,731 to €49,551
- Current portion of long-term debt +€7,422
up €7,422 (+75.2%), from €9,872 to €17,294
- Tax, wage and social debts +€4,385
up €4,385 (+110.4%), from €3,974 to €8,359
of which Remuneration and social security: +€5,012
- Taxes -€5,240
down €5,240 (-59.6%), from €8,793 to €3,553
- Depreciation -€4,114
down €4,114 (-20.2%), from €20,385 to €16,270
- Other operating charges -€733
down €733 (-41.7%), from €1,755 to €1,023
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 | €154,306 | €176,657 | +€22,351 | +14.5% |
| Fixed assets | 21/28 | €58,137 | €41,663 | -€16,473 | -28.3% |
| Tangible fixed assets | 22/27 | €58,137 | €41,663 | -€16,473 | -28.3% |
| Plant, machinery and equipment | 23 | €2,191 | €1,642 | -€549 | -25.0% |
| Furniture and vehicles | 24 | €54,937 | €40,021 | -€14,916 | -27.2% |
| Other tangible fixed assets | 26 | €1,009 | €0 | -€1,009 | -100.0% |
| Current assets | 29/58 | €96,169 | €134,993 | +€38,824 | +40.4% |
| Stocks and contracts in progress | 3 | €1,100 | €1,100 | = | 0.0% |
| Stocks | 30/36 | €1,100 | €1,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,346 | €59,878 | +€27,532 | +85.1% |
| Trade receivables | 40 | €27,209 | €57,049 | +€29,840 | +109.7% |
| Other amounts receivable | 41 | €5,137 | €2,829 | -€2,308 | -44.9% |
| Cash at bank and in hand | 54/58 | €51,935 | €41,493 | -€10,442 | -20.1% |
| Deferred charges and accrued income | 490/1 | €10,788 | €32,522 | +€21,734 | +201.5% |
| Total equity and liabilities | 10/49 | €154,306 | €176,657 | +€22,351 | +14.5% |
| Equity | 10/15 | €95,126 | €59,749 | -€35,377 | -37.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,126 | €58,749 | -€35,377 | -37.6% |
| Distributable reserves | 133 | €94,126 | €58,749 | -€35,377 | -37.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,179 | €116,908 | +€57,728 | +97.5% |
| Amounts payable after more than one year | 17 | €32,731 | €49,551 | +€16,820 | +51.4% |
| Financial debts | 170/4 | €32,731 | €49,551 | +€16,820 | +51.4% |
| Amounts payable within one year | 42/48 | €26,449 | €67,340 | +€40,891 | +154.6% |
| Current portion of amounts payable after more than one year | 42 | €9,872 | €17,294 | +€7,422 | +75.2% |
| Financial debts | 43 | €1,853 | €12 | -€1,841 | -99.4% |
| Credit institutions | 430/8 | €1,853 | €12 | -€1,841 | -99.4% |
| Trade debts | 44 | €10,749 | €13,979 | +€3,230 | +30.0% |
| Suppliers | 440/4 | €10,749 | €13,979 | +€3,230 | +30.0% |
| Taxes, remuneration and social security | 45 | €3,974 | €8,359 | +€4,385 | +110.4% |
| Taxes | 450/3 | €3,974 | €3,346 | -€627 | -15.8% |
| Remuneration and social security | 454/9 | - | €5,012 | +€5,012 | |
| Other amounts payable | 47/48 | €0 | €27,695 | +€27,695 | |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Non-recurring operating income | 76A | - | €14,563 | +€14,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,385 | €16,270 | -€4,114 | -20.2% |
| Other operating charges | 640/8 | €1,755 | €1,023 | -€733 | -41.7% |
| Non-recurring operating charges | 66A | €0 | €26,123 | +€26,123 | |
| Gross operating margin | 9900 | €50,534 | €50,047 | -€487 | -1.0% |
| Operating profit (loss) | 9901 | €28,394 | €6,631 | -€21,763 | -76.6% |
| Financial income | 75/76B | €151 | €0 | -€151 | -99.7% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -99.7% |
| Financial charges | 65/66B | €1,752 | €2,100 | +€349 | +19.9% |
| Recurring financial charges | 65 | €1,752 | €2,100 | +€349 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €26,793 | €4,531 | -€22,262 | -83.1% |
| Income taxes | 67/77 | €8,793 | €3,553 | -€5,240 | -59.6% |
| Profit (loss) for the period | 9904 | €18,000 | €978 | -€17,022 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,000 | €978 | -€17,022 | -94.6% |
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 9 October 2026 via checked.be.