SAMTECH: what changed
Two fiscal 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.
SAMTECH
Largest movements
- Receivables within one year +€18,741
up €18,741 (+42.9%), from €43,682 to €62,423
of which Trade receivables: +€18,156
- Cash +€16,614
up €16,614 (+50.0%), from €33,231 to €49,845
mainly Net result for the year (+€33,466) and Other debts (+€16,446)
- Tangible fixed assets -€4,858
down €4,858 (-33.9%), from €14,334 to €9,476
- Deferred charges and accrued income +€4,557
new in 2025: €4,557
- Other debts +€16,446
new in 2025: €16,446
- Tax, wage and social debts +€13,362
up €13,362 (+134.9%), from €9,907 to €23,269
- Trade debts +€5,246
up €5,246 (+190.3%), from €2,756 to €8,002
- Gross operating margin +€52,355
up €52,355, from -€6,175 to €46,180
- Taxes +€6,955
up €6,955 (+5433.9%), from €128 to €7,083
- Depreciation +€2,593
up €2,593 (+114.5%), from €2,265 to €4,858
- Financial charges -€906
down €906 (-96.8%), from €936 to €30
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 | €91,247 | €126,301 | +€35,054 | +38.4% |
| Fixed assets | 21/28 | €14,334 | €9,476 | -€4,858 | -33.9% |
| Tangible fixed assets | 22/27 | €14,334 | €9,476 | -€4,858 | -33.9% |
| Furniture and vehicles | 24 | €14,334 | €9,476 | -€4,858 | -33.9% |
| Current assets | 29/58 | €76,913 | €116,825 | +€39,912 | +51.9% |
| Amounts receivable within one year | 40/41 | €43,682 | €62,423 | +€18,741 | +42.9% |
| Trade receivables | 40 | €11,065 | €29,222 | +€18,156 | +164.1% |
| Other amounts receivable | 41 | €32,616 | €33,201 | +€585 | +1.8% |
| Cash at bank and in hand | 54/58 | €33,231 | €49,845 | +€16,614 | +50.0% |
| Deferred charges and accrued income | 490/1 | - | €4,557 | +€4,557 | |
| Total equity and liabilities | 10/49 | €91,247 | €126,301 | +€35,054 | +38.4% |
| Equity | 10/15 | €78,584 | €78,584 | = | 0.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €66,084 | €66,084 | = | 0.0% |
| Distributable reserves | 133 | €66,084 | €66,084 | = | 0.0% |
| Amounts payable | 17/49 | €12,663 | €47,718 | +€35,054 | +276.8% |
| Amounts payable within one year | 42/48 | €12,663 | €47,718 | +€35,054 | +276.8% |
| Trade debts | 44 | €2,756 | €8,002 | +€5,246 | +190.3% |
| Suppliers | 440/4 | €2,756 | €8,002 | +€5,246 | +190.3% |
| Taxes, remuneration and social security | 45 | €9,907 | €23,269 | +€13,362 | +134.9% |
| Taxes | 450/3 | €9,907 | €23,269 | +€13,362 | +134.9% |
| Other amounts payable | 47/48 | - | €16,446 | +€16,446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €4,858 | +€2,593 | +114.5% |
| Other operating charges | 640/8 | €892 | €753 | -€139 | -15.6% |
| Gross operating margin | 9900 | -€6,175 | €46,180 | +€52,355 | |
| Operating profit (loss) | 9901 | -€9,331 | €40,570 | +€49,900 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €936 | €30 | -€906 | -96.8% |
| Recurring financial charges | 65 | €936 | €30 | -€906 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,267 | €40,550 | +€50,817 | |
| Income taxes | 67/77 | €128 | €7,083 | +€6,955 | +5433.9% |
| Profit (loss) for the period | 9904 | -€10,395 | €33,466 | +€43,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,395 | €33,466 | +€43,861 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.