SAMTAX 2010: 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.
SAMTAX 2010
Largest movements
- Receivables within one year +€5,054
up €5,054 (+17.7%), from €28,537 to €33,592
of which Other amounts receivable: +€4,962
- Cash -€4,649
down €4,649 (-24.8%), from €18,724 to €14,075
- Tax, wage and social debts +€1,624
new in 2025: €1,624
- Profit (loss) carried forward -€1,218
down €1,218 (-3.1%), from €39,151 to €37,933
- Gross operating margin -€14,639
down €14,639, from €7,100 to -€7,538
- Taxes -€5,829
no longer reported in 2025 (was €5,829)
- Other operating charges +€1,229
new in 2025: €1,229
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,261 | €47,667 | +€405 | +0.9% |
| Current assets | 29/58 | €47,261 | €47,667 | +€405 | +0.9% |
| Amounts receivable within one year | 40/41 | €28,537 | €33,592 | +€5,054 | +17.7% |
| Trade receivables | 40 | €4,995 | €5,088 | +€93 | +1.9% |
| Other amounts receivable | 41 | €23,542 | €28,504 | +€4,962 | +21.1% |
| Cash at bank and in hand | 54/58 | €18,724 | €14,075 | -€4,649 | -24.8% |
| Total equity and liabilities | 10/49 | €47,261 | €47,667 | +€405 | +0.9% |
| Equity | 10/15 | €47,261 | €46,043 | -€1,218 | -2.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,151 | €37,933 | -€1,218 | -3.1% |
| Amounts payable | 17/49 | - | €1,624 | +€1,624 | |
| Amounts payable within one year | 42/48 | - | €1,624 | +€1,624 | |
| Taxes, remuneration and social security | 45 | - | €1,624 | +€1,624 | |
| Taxes | 450/3 | - | €1,624 | +€1,624 | |
| Other operating charges | 640/8 | - | €1,229 | +€1,229 | |
| Gross operating margin | 9900 | €7,100 | -€7,538 | -€14,639 | |
| Operating profit (loss) | 9901 | €7,100 | -€8,767 | -€15,867 | |
| Financial charges | 65/66B | €45 | €59 | +€14 | +30.6% |
| Recurring financial charges | 65 | €45 | €59 | +€14 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €7,055 | -€8,826 | -€15,881 | |
| Income taxes | 67/77 | €5,829 | - | -€5,829 | |
| Profit (loss) for the period | 9904 | €1,226 | -€8,826 | -€10,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,226 | -€8,826 | -€10,052 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.