Belga Sam: 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.
What changed
Belga Sam
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€214
2024 · -€115-€99
Equity
€9,072
2024 · €9,286-€214
Cash
-
not filed
Balance sheet total
€9,101
2024 · €9,315-€214
Largest movements
Assets
- Receivables within one year -€214
down €214 (-2.3%), from €9,315 to €9,101
Equity and liabilities
- Profit (loss) carried forward -€214
down €214 (-5.9%), from -€3,601 to -€3,815
Income statement
- Other operating charges +€214
new in 2025: €214
- Financial charges -€115
no longer reported in 2025 (was €115)
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.
Result 2024
-€115
Other operating charges
-€214
Financial charges
+€115
Result 2025
-€214
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,315 | €9,101 | -€214 | -2.3% |
| Current assets | 29/58 | €9,315 | €9,101 | -€214 | -2.3% |
| Amounts receivable within one year | 40/41 | €9,315 | €9,101 | -€214 | -2.3% |
| Other amounts receivable | 41 | €9,315 | €9,101 | -€214 | -2.3% |
| Total equity and liabilities | 10/49 | €9,315 | €9,101 | -€214 | -2.3% |
| Equity | 10/15 | €9,286 | €9,072 | -€214 | -2.3% |
| Contributions | 10/11 | €12,887 | €12,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,601 | -€3,815 | -€214 | -5.9% |
| Amounts payable | 17/49 | €29 | €29 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29 | €29 | = | 0.0% |
| Financial debts | 43 | €29 | €29 | = | 0.0% |
| Credit institutions | 430/8 | €29 | €29 | = | 0.0% |
| Other operating charges | 640/8 | - | €214 | +€214 | |
| Operating profit (loss) | 9901 | - | -€214 | -€214 | |
| Financial charges | 65/66B | €115 | - | -€115 | |
| Recurring financial charges | 65 | €115 | - | -€115 | |
| Profit (loss) for the period before taxes | 9903 | -€115 | -€214 | -€99 | -85.8% |
| Profit (loss) for the period | 9904 | -€115 | -€214 | -€99 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€115 | -€214 | -€99 | -85.8% |
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.