DRG SAM GROUP: 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.
DRG SAM GROUP
Largest movements
- Receivables within one year +€35,494
up €35,494 (+105%), from €33,955 to €69,449
of which Trade receivables: +€28,574
- Deferred charges and accrued income +€4,387
new in 2024: €4,387
- Cash -€1,581
down €1,581 (-53.1%), from €2,978 to €1,397
mainly Receivables within one year (-€35,494) and Advances received (-€11,000)
- Trade debts +€37,074
up €37,074 (+7,415%), from €500 to €37,574
- Profit (loss) carried forward +€19,729
up €19,729 (+194%), from €10,158 to €29,887
- Advances received -€11,000
no longer reported in 2024 (was €11,000)
- Accrued charges and deferred income -€8,520
no longer reported in 2024 (was €8,520)
- Tax, wage and social debts +€1,017
up €1,017 (+57.9%), from €1,755 to €2,772
- Turnover -€184,955
no longer reported in 2024 (was €184,955)
- Purchases and services -€181,294
no longer reported in 2024 (was €181,294)
- Gross operating margin +€21,687
up €21,687 (+592%), from €3,661 to €25,348
- Taxes +€4,697
up €4,697 (+1,026%), from €458 to €5,155
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,933 | €75,233 | +€38,300 | +104% |
| Current assets | 29/58 | €36,933 | €75,233 | +€38,300 | +104% |
| Amounts receivable within one year | 40/41 | €33,955 | €69,449 | +€35,494 | +105% |
| Trade receivables | 40 | €33,955 | €62,529 | +€28,574 | +84.2% |
| Other amounts receivable | 41 | - | €6,920 | +€6,920 | |
| Cash at bank and in hand | 54/58 | €2,978 | €1,397 | -€1,581 | -53.1% |
| Deferred charges and accrued income | 490/1 | - | €4,387 | +€4,387 | |
| Total equity and liabilities | 10/49 | €36,933 | €75,233 | +€38,300 | +104% |
| Equity | 10/15 | €15,158 | €34,887 | +€19,729 | +130% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,158 | €29,887 | +€19,729 | +194% |
| Amounts payable | 17/49 | €21,775 | €40,346 | +€18,571 | +85.3% |
| Amounts payable within one year | 42/48 | €13,255 | €40,346 | +€27,091 | +204% |
| Trade debts | 44 | €500 | €37,574 | +€37,074 | +7,415% |
| Suppliers | 440/4 | €500 | €37,574 | +€37,074 | +7,415% |
| Advances received on contracts in progress | 46 | €11,000 | - | -€11,000 | |
| Taxes, remuneration and social security | 45 | €1,755 | €2,772 | +€1,017 | +57.9% |
| Taxes | 450/3 | €1,755 | €2,772 | +€1,017 | +57.9% |
| Accrued charges and deferred income | 492/3 | €8,520 | - | -€8,520 | |
| Turnover | 70 | €184,955 | - | -€184,955 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,294 | - | -€181,294 | |
| Other operating charges | 640/8 | €70 | €180 | +€110 | +157% |
| Gross operating margin | 9900 | €3,661 | €25,348 | +€21,687 | +592% |
| Operating profit (loss) | 9901 | €3,591 | €25,168 | +€21,577 | +601% |
| Financial charges | 65/66B | €165 | €284 | +€119 | +72.1% |
| Recurring financial charges | 65 | €165 | €284 | +€119 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €3,426 | €24,884 | +€21,458 | +626% |
| Income taxes | 67/77 | €458 | €5,155 | +€4,697 | +1,026% |
| Profit (loss) for the period | 9904 | €2,968 | €19,729 | +€16,761 | +565% |
| Profit (loss) for the period to be appropriated | 9905 | €2,968 | €19,729 | +€16,761 | +565% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.