SAMUEL: 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.
SAMUEL
Largest movements
- Cash -€48
down €48 (-34.6%), from €138 to €90
mainly Trade debts (-€870) and Net result for the year (-€378)
- Other debts +€1,200
up €1,200 (+5.7%), from €21,112 to €22,312
- Trade debts -€870
down €870 (-72.3%), from €1,203 to €333
- Profit (loss) carried forward -€378
down €378 (-0.3%), from -€111,376 to -€111,754
- Gross operating margin +€324
up €324 (+49.3%), from -€657 to -€333
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 | €138 | €90 | -€48 | -34.6% |
| Current assets | 29/58 | €138 | €90 | -€48 | -34.6% |
| Cash at bank and in hand | 54/58 | €138 | €90 | -€48 | -34.6% |
| Total equity and liabilities | 10/49 | €138 | €90 | -€48 | -34.6% |
| Equity | 10/15 | -€105,176 | -€105,554 | -€378 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,376 | -€111,754 | -€378 | -0.3% |
| Amounts payable | 17/49 | €105,314 | €105,645 | +€330 | +0.3% |
| Amounts payable after more than one year | 17 | €83,000 | €83,000 | = | 0.0% |
| Financial debts | 170/4 | €83,000 | €83,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,314 | €22,645 | +€330 | +1.5% |
| Trade debts | 44 | €1,203 | €333 | -€870 | -72.3% |
| Suppliers | 440/4 | €1,203 | €333 | -€870 | -72.3% |
| Other amounts payable | 47/48 | €21,112 | €22,312 | +€1,200 | +5.7% |
| Gross operating margin | 9900 | -€657 | -€333 | +€324 | +49.3% |
| Operating profit (loss) | 9901 | -€657 | -€333 | +€324 | +49.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€702 | -€378 | +€324 | +46.1% |
| Profit (loss) for the period | 9904 | -€702 | -€378 | +€324 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€702 | -€378 | +€324 | +46.1% |
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 28 September 2026 via checked.be.