HOME PROJET 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.
HOME PROJET SAM
Largest movements
- Stocks and contracts +€202,741
new in 2025: €202,741
- Receivables within one year +€44,785
up €44,785 (+125%), from €35,889 to €80,674
of which Other amounts receivable: +€37,236
- Cash +€5,851
up €5,851 (+587%), from €996 to €6,847
mainly Debts after one year (+€250,688) and Net result for the year (+€3,038)
- Debts after one year +€250,688
new in 2025: €250,688
- Profit (loss) carried forward +€3,038
up €3,038 (+15.0%), from €20,251 to €23,289
- Gross operating margin +€6,219
up €6,219, from -€702 to €5,517
- Financial charges +€2,825
up €2,825, from -€346 to €2,479
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.
Derived cash bridge
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 | €44,259 | €297,636 | +€253,377 | +572% |
| Fixed assets | 21/28 | €7,374 | €7,374 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,324 | €7,324 | = | 0.0% |
| Land and buildings | 22 | €7,324 | €7,324 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €36,885 | €290,262 | +€253,377 | +687% |
| Stocks and contracts in progress | 3 | - | €202,741 | +€202,741 | |
| Stocks | 30/36 | - | €202,741 | +€202,741 | |
| Amounts receivable within one year | 40/41 | €35,889 | €80,674 | +€44,785 | +125% |
| Trade receivables | 40 | - | €7,549 | +€7,549 | |
| Other amounts receivable | 41 | €35,889 | €73,125 | +€37,236 | +104% |
| Cash at bank and in hand | 54/58 | €996 | €6,847 | +€5,851 | +587% |
| Total equity and liabilities | 10/49 | €44,259 | €297,636 | +€253,377 | +572% |
| Equity | 10/15 | €42,274 | €45,312 | +€3,038 | +7.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,023 | €2,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,023 | €2,023 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,023 | €2,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,251 | €23,289 | +€3,038 | +15.0% |
| Amounts payable | 17/49 | €1,985 | €252,324 | +€250,339 | +12,612% |
| Amounts payable after more than one year | 17 | - | €250,688 | +€250,688 | |
| Financial debts | 170/4 | - | €250,688 | +€250,688 | |
| Amounts payable within one year | 42/48 | €1,985 | €1,636 | -€349 | -17.6% |
| Trade debts | 44 | €364 | €15 | -€349 | -95.9% |
| Suppliers | 440/4 | €364 | €15 | -€349 | -95.9% |
| Other amounts payable | 47/48 | €1,621 | €1,621 | = | 0.0% |
| Gross operating margin | 9900 | -€702 | €5,517 | +€6,219 | |
| Operating profit (loss) | 9901 | -€702 | €5,517 | +€6,219 | |
| Financial charges | 65/66B | -€346 | €2,479 | +€2,825 | |
| Recurring financial charges | 65 | -€346 | €2,479 | +€2,825 | |
| Profit (loss) for the period before taxes | 9903 | -€356 | €3,038 | +€3,394 | |
| Profit (loss) for the period | 9904 | -€356 | €3,038 | +€3,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€356 | €3,038 | +€3,394 |
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 1 November 2026 via checked.be.