SAMY.COM: 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.
SAMY.COM
Largest movements
- Tangible fixed assets -€6,664
down €6,664 (-37.6%), from €17,733 to €11,070
- Receivables within one year +€5,257
up €5,257 (+1907.9%), from €276 to €5,533
of which Trade receivables: +€5,294
- Receivables after one year +€3,827
up €3,827 (+17.3%), from €22,148 to €25,975
- Debts after one year -€7,603
down €7,603 (-59.2%), from €12,834 to €5,231
- Profit (loss) carried forward +€7,223
up €7,223 (+79.9%), from €9,042 to €16,266
- Tax, wage and social debts +€4,767
up €4,767 (+97.9%), from €4,867 to €9,634
- Trade debts -€2,110
down €2,110 (-66.9%), from €3,155 to €1,046
- Depreciation +€4,406
up €4,406 (+195.2%), from €2,258 to €6,664
- Gross operating margin +€3,980
up €3,980 (+25.1%), from €15,853 to €19,833
- Other operating charges -€2,002
down €2,002 (-56.1%), from €3,566 to €1,564
- Staff costs -€1,420
no longer reported in 2025 (was €1,420)
- Financial charges +€648
up €648 (+209.5%), from €309 to €957
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 | €40,219 | €42,779 | +€2,560 | +6.4% |
| Fixed assets | 21/28 | €17,733 | €11,070 | -€6,664 | -37.6% |
| Tangible fixed assets | 22/27 | €17,733 | €11,070 | -€6,664 | -37.6% |
| Furniture and vehicles | 24 | €17,733 | €11,070 | -€6,664 | -37.6% |
| Current assets | 29/58 | €22,486 | €31,710 | +€9,224 | +41.0% |
| Amounts receivable after more than one year | 29 | €22,148 | €25,975 | +€3,827 | +17.3% |
| Other amounts receivable | 291 | €22,148 | €25,975 | +€3,827 | +17.3% |
| Amounts receivable within one year | 40/41 | €276 | €5,533 | +€5,257 | +1907.9% |
| Trade receivables | 40 | - | €5,294 | +€5,294 | |
| Other amounts receivable | 41 | €276 | €239 | -€36 | -13.2% |
| Cash at bank and in hand | 54/58 | €2 | €0 | -€1 | -80.7% |
| Deferred charges and accrued income | 490/1 | €61 | €201 | +€141 | +232.6% |
| Total equity and liabilities | 10/49 | €40,219 | €42,779 | +€2,560 | +6.4% |
| Equity | 10/15 | €12,042 | €19,266 | +€7,223 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,042 | €16,266 | +€7,223 | +79.9% |
| Amounts payable | 17/49 | €28,177 | €23,514 | -€4,663 | -16.5% |
| Amounts payable after more than one year | 17 | €12,834 | €5,231 | -€7,603 | -59.2% |
| Financial debts | 170/4 | €12,834 | €5,231 | -€7,603 | -59.2% |
| Amounts payable within one year | 42/48 | €15,343 | €18,283 | +€2,940 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €7,321 | €7,603 | +€282 | +3.9% |
| Trade debts | 44 | €3,155 | €1,046 | -€2,110 | -66.9% |
| Suppliers | 440/4 | €3,155 | €1,046 | -€2,110 | -66.9% |
| Taxes, remuneration and social security | 45 | €4,867 | €9,634 | +€4,767 | +97.9% |
| Taxes | 450/3 | €4,867 | €9,634 | +€4,767 | +97.9% |
| Remuneration, social security and pensions | 62 | €1,420 | - | -€1,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,258 | €6,664 | +€4,406 | +195.2% |
| Other operating charges | 640/8 | €3,566 | €1,564 | -€2,002 | -56.1% |
| Gross operating margin | 9900 | €15,853 | €19,833 | +€3,980 | +25.1% |
| Operating profit (loss) | 9901 | €8,610 | €11,606 | +€2,996 | +34.8% |
| Financial income | 75/76B | €801 | €166 | -€635 | -79.3% |
| Recurring financial income | 75 | €801 | €166 | -€635 | -79.3% |
| Financial charges | 65/66B | €309 | €957 | +€648 | +209.5% |
| Recurring financial charges | 65 | €309 | €957 | +€648 | +209.5% |
| Profit (loss) for the period before taxes | 9903 | €9,101 | €10,814 | +€1,713 | +18.8% |
| Income taxes | 67/77 | €3,434 | €3,591 | +€157 | +4.6% |
| Profit (loss) for the period | 9904 | €5,667 | €7,223 | +€1,556 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,667 | €7,223 | +€1,556 | +27.5% |
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 11 October 2026 via checked.be.