MARIO 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.
MARIO SAM
Largest movements
- Receivables within one year -€9,272
down €9,272 (-55.4%), from €16,750 to €7,477
of which Trade receivables: -€9,233
- Cash -€4,171
down €4,171 (-42.0%), from €9,932 to €5,761
mainly Net result for the year (-€6,260) and Trade debts (-€4,640)
- Tangible fixed assets -€874
down €874 (-20.5%), from €4,254 to €3,380
of which Plant, machinery and equipment: -€1,198
- Profit (loss) carried forward -€6,260
down €6,260 (-21.9%), from -€28,559 to -€34,818
- Trade debts -€4,640
down €4,640 (-54.7%), from €8,486 to €3,846
- Debts after one year -€1,558
down €1,558 (-4.9%), from €31,960 to €30,402
of which Other amounts payable: -€2,300
- Tax, wage and social debts -€1,550
down €1,550 (-22.7%), from €6,820 to €5,270
of which Remuneration and social security: -€1,500
- Gross operating margin -€8,079
down €8,079, from €4,448 to -€3,630
- Depreciation +€815
up €815 (+73.7%), from €1,107 to €1,922
- Taxes -€542
no longer reported in 2024 (was €542)
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 | €31,884 | €17,877 | -€14,008 | -43.9% |
| Fixed assets | 21/28 | €4,254 | €3,380 | -€874 | -20.5% |
| Tangible fixed assets | 22/27 | €4,254 | €3,380 | -€874 | -20.5% |
| Plant, machinery and equipment | 23 | €2,647 | €1,448 | -€1,198 | -45.3% |
| Furniture and vehicles | 24 | €1,607 | €1,931 | +€324 | +20.2% |
| Current assets | 29/58 | €27,631 | €14,497 | -€13,134 | -47.5% |
| Amounts receivable within one year | 40/41 | €16,750 | €7,477 | -€9,272 | -55.4% |
| Trade receivables | 40 | €12,723 | €3,490 | -€9,233 | -72.6% |
| Other amounts receivable | 41 | €4,026 | €3,987 | -€39 | -1.0% |
| Cash at bank and in hand | 54/58 | €9,932 | €5,761 | -€4,171 | -42.0% |
| Deferred charges and accrued income | 490/1 | €949 | €1,259 | +€309 | +32.6% |
| Total equity and liabilities | 10/49 | €31,884 | €17,877 | -€14,008 | -43.9% |
| Equity | 10/15 | -€15,382 | -€21,641 | -€6,260 | -40.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €5,977 | €5,977 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,117 | €4,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,559 | -€34,818 | -€6,260 | -21.9% |
| Amounts payable | 17/49 | €47,266 | €39,518 | -€7,748 | -16.4% |
| Amounts payable after more than one year | 17 | €31,960 | €30,402 | -€1,558 | -4.9% |
| Advances received on contracts in progress | 176 | - | €742 | +€742 | |
| Other amounts payable | 178/9 | €31,960 | €29,660 | -€2,300 | -7.2% |
| Amounts payable within one year | 42/48 | €15,307 | €9,116 | -€6,190 | -40.4% |
| Trade debts | 44 | €8,486 | €3,846 | -€4,640 | -54.7% |
| Suppliers | 440/4 | €8,486 | €3,846 | -€4,640 | -54.7% |
| Taxes, remuneration and social security | 45 | €6,820 | €5,270 | -€1,550 | -22.7% |
| Taxes | 450/3 | €2,200 | €2,150 | -€50 | -2.3% |
| Remuneration and social security | 454/9 | €4,620 | €3,120 | -€1,500 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €1,922 | +€815 | +73.7% |
| Other operating charges | 640/8 | €466 | €444 | -€22 | -4.8% |
| Gross operating margin | 9900 | €4,448 | -€3,630 | -€8,079 | |
| Operating profit (loss) | 9901 | €2,875 | -€5,996 | -€8,872 | |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €258 | €263 | +€5 | +1.9% |
| Recurring financial charges | 65 | €258 | €263 | +€5 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €2,654 | -€6,260 | -€8,914 | |
| Income taxes | 67/77 | €542 | - | -€542 | |
| Profit (loss) for the period | 9904 | €2,112 | -€6,260 | -€8,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,112 | -€6,260 | -€8,371 |
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 17 October 2026 via checked.be.