Hemato 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.
Hemato SAM
Largest movements
- Cash +€150,597
up €150,597 (+2,024%), from €7,439 to €158,036
mainly Current investments (+€96,518) and Net result for the year (+€64,578)
- Current investments -€96,518
down €96,518 (-49.1%), from €196,538 to €100,020
- Deferred charges and accrued income -€59,286
down €59,286 (-98.2%), from €60,353 to €1,066
- Receivables within one year +€54,336
up €54,336 (+692%), from €7,854 to €62,189
of which Trade receivables: +€62,189
- Reserves +€64,578
up €64,578 (+28.6%), from €225,615 to €290,192
- Tax, wage and social debts -€24,011
down €24,011 (-53.2%), from €45,168 to €21,156
- Other debts +€7,220
new in 2024: €7,220
- Gross operating margin -€43,831
down €43,831 (-31.9%), from €137,219 to €93,389
- Taxes -€8,950
down €8,950 (-24.5%), from €36,563 to €27,613
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 | €273,654 | €322,024 | +€48,370 | +17.7% |
| Fixed assets | 21/28 | €1,470 | €712 | -€758 | -51.6% |
| Tangible fixed assets | 22/27 | €1,470 | €712 | -€758 | -51.6% |
| Furniture and vehicles | 24 | €1,470 | €712 | -€758 | -51.6% |
| Current assets | 29/58 | €272,184 | €321,312 | +€49,128 | +18.0% |
| Amounts receivable within one year | 40/41 | €7,854 | €62,189 | +€54,336 | +692% |
| Trade receivables | 40 | - | €62,189 | +€62,189 | |
| Other amounts receivable | 41 | €7,854 | - | -€7,854 | |
| Current investments | 50/53 | €196,538 | €100,020 | -€96,518 | -49.1% |
| Cash at bank and in hand | 54/58 | €7,439 | €158,036 | +€150,597 | +2,024% |
| Deferred charges and accrued income | 490/1 | €60,353 | €1,066 | -€59,286 | -98.2% |
| Total equity and liabilities | 10/49 | €273,654 | €322,024 | +€48,370 | +17.7% |
| Equity | 10/15 | €228,115 | €292,692 | +€64,578 | +28.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €225,615 | €290,192 | +€64,578 | +28.6% |
| Distributable reserves | 133 | €225,615 | €290,192 | +€64,578 | +28.6% |
| Amounts payable | 17/49 | €45,540 | €29,332 | -€16,208 | -35.6% |
| Amounts payable within one year | 42/48 | €45,540 | €29,332 | -€16,208 | -35.6% |
| Trade debts | 44 | €372 | €956 | +€584 | +157% |
| Suppliers | 440/4 | €372 | €956 | +€584 | +157% |
| Taxes, remuneration and social security | 45 | €45,168 | €21,156 | -€24,011 | -53.2% |
| Taxes | 450/3 | €45,168 | €21,156 | -€24,011 | -53.2% |
| Other amounts payable | 47/48 | - | €7,220 | +€7,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €758 | = | 0.0% |
| Other operating charges | 640/8 | €329 | €614 | +€285 | +86.5% |
| Gross operating margin | 9900 | €137,219 | €93,389 | -€43,831 | -31.9% |
| Operating profit (loss) | 9901 | €136,132 | €92,017 | -€44,116 | -32.4% |
| Financial income | 75/76B | €18 | €911 | +€893 | +4,865% |
| Recurring financial income | 75 | €18 | €911 | +€893 | +4,865% |
| Financial charges | 65/66B | €977 | €737 | -€240 | -24.6% |
| Recurring financial charges | 65 | €977 | €737 | -€240 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €135,174 | €92,191 | -€42,983 | -31.8% |
| Income taxes | 67/77 | €36,563 | €27,613 | -€8,950 | -24.5% |
| Profit (loss) for the period | 9904 | €98,611 | €64,578 | -€34,033 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,611 | €64,578 | -€34,033 | -34.5% |
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 19 October 2026 via checked.be.