SAMTATI: 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.
SAMTATI
Largest movements
- Cash +€33,544
up €33,544 (+102%), from €32,879 to €66,423
mainly Net result for the year (+€15,406) and Deferred charges and accrued income (+€14,326)
- Deferred charges and accrued income -€14,326
down €14,326 (-96.6%), from €14,823 to €497
- Receivables within one year -€13,641
down €13,641 (-60.3%), from €22,613 to €8,972
of which Other amounts receivable: -€9,891
- Reserves +€15,406
up €15,406 (+45.9%), from €33,600 to €49,006
- Accrued charges and deferred income -€4,746
no longer reported in 2025 (was €4,746)
- Tax, wage and social debts -€2,939
down €2,939 (-46.5%), from €6,326 to €3,386
- Trade debts -€2,330
down €2,330 (-32.2%), from €7,230 to €4,900
- Gross operating margin -€5,112
down €5,112 (-17.5%), from €29,237 to €24,125
- Taxes -€1,390
down €1,390 (-16.0%), from €8,709 to €7,319
- Other operating charges +€503
up €503 (+52.9%), from €952 to €1,455
- Financial income -€321
down €321 (-43.9%), from €732 to €411
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 | €70,501 | €75,892 | +€5,391 | +7.6% |
| Fixed assets | 21/28 | €187 | - | -€187 | |
| Tangible fixed assets | 22/27 | €187 | - | -€187 | |
| Furniture and vehicles | 24 | €187 | - | -€187 | |
| Current assets | 29/58 | €70,315 | €75,892 | +€5,578 | +7.9% |
| Amounts receivable within one year | 40/41 | €22,613 | €8,972 | -€13,641 | -60.3% |
| Trade receivables | 40 | €6,475 | €2,725 | -€3,750 | -57.9% |
| Other amounts receivable | 41 | €16,138 | €6,247 | -€9,891 | -61.3% |
| Cash at bank and in hand | 54/58 | €32,879 | €66,423 | +€33,544 | +102% |
| Deferred charges and accrued income | 490/1 | €14,823 | €497 | -€14,326 | -96.6% |
| Total equity and liabilities | 10/49 | €70,501 | €75,892 | +€5,391 | +7.6% |
| Equity | 10/15 | €52,200 | €67,606 | +€15,406 | +29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,600 | €49,006 | +€15,406 | +45.9% |
| Distributable reserves | 133 | €33,600 | €49,006 | +€15,406 | +45.9% |
| Amounts payable | 17/49 | €18,302 | €8,286 | -€10,015 | -54.7% |
| Amounts payable within one year | 42/48 | €13,555 | €8,286 | -€5,269 | -38.9% |
| Trade debts | 44 | €7,230 | €4,900 | -€2,330 | -32.2% |
| Suppliers | 440/4 | €7,230 | €4,900 | -€2,330 | -32.2% |
| Taxes, remuneration and social security | 45 | €6,326 | €3,386 | -€2,939 | -46.5% |
| Taxes | 450/3 | €6,326 | €3,386 | -€2,939 | -46.5% |
| Accrued charges and deferred income | 492/3 | €4,746 | - | -€4,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €187 | -€46 | -19.7% |
| Other operating charges | 640/8 | €952 | €1,455 | +€503 | +52.9% |
| Gross operating margin | 9900 | €29,237 | €24,125 | -€5,112 | -17.5% |
| Operating profit (loss) | 9901 | €28,053 | €22,483 | -€5,569 | -19.9% |
| Financial income | 75/76B | €732 | €411 | -€321 | -43.9% |
| Recurring financial income | 75 | €732 | €411 | -€321 | -43.9% |
| Financial charges | 65/66B | €135 | €169 | +€35 | +25.8% |
| Recurring financial charges | 65 | €135 | €169 | +€35 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €28,651 | €22,725 | -€5,925 | -20.7% |
| Income taxes | 67/77 | €8,709 | €7,319 | -€1,390 | -16.0% |
| Profit (loss) for the period | 9904 | €19,941 | €15,406 | -€4,535 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,941 | €15,406 | -€4,535 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.