S.A.M Bouw: what changed
What changed
S.A.M Bouw
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€179,350
2024 · -€128,593+€307,943
Equity
€8,774
2024 · -€170,576+€179,350
Cash
€19,646
2024 · €36,007-€16,362
Balance sheet total
€2.9m
2024 · €2.1m+€711,408
Largest movements
Assets
- Stocks and contracts +€715,210
up €715,210 (+34.7%), from €2.1m to €2.8m
Equity and liabilities
- Other debts -€1.1m
down €1.1m (-46.9%), from €2.3m to €1.2m
- Accrued charges and deferred income +€806,174
new in 2025: €806,174
- Current portion of long-term debt +€439,714
new in 2025: €439,714
- Trade debts +€269,368
up €269,368 (+3,723%), from €7,235 to €276,602
- Profit (loss) carried forward +€179,350
up €179,350 (+99.3%), from -€180,576 to -€1,226
Income statement
- Gross operating margin +€341,581
up €341,581, from -€128,243 to €213,338
- Financial charges +€32,791
up €32,791 (+40,734%), from €81 to €32,871
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€128,593
Gross operating margin
+€341,581
Depreciation
-€114
Other operating charges
-€879
Financial income
+€145
Financial charges
-€32,791
Result 2025
€179,350
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€460,456
Investment
+€4,380
Financing
+€439,714
Cash 2024
€36,007
From operations (derived)
-€460,456
Net result for the year
+€179,350
Depreciation
+€166
Stocks and contracts
-€715,210
Receivables within one year
-€13,286
Deferred charges and accrued income
-€3,819
Trade debts
+€269,368
Tax, wage and social debts
+€96,139
Other debts
-€1.1m
Accrued charges and deferred income
+€806,174
Investment (derived)
+€4,380
Investment in fixed assets (net)
+€4,380
Financing
+€439,714
Current portion of long-term debt
+€439,714
Cash 2025
€19,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,138,968 | €2,850,375 | +€711,408 | +33.3% |
| Fixed assets | 21/28 | €14,995 | €10,449 | -€4,546 | -30.3% |
| Tangible fixed assets | 22/27 | €14,995 | €10,449 | -€4,546 | -30.3% |
| Land and buildings | 22 | €5,413 | €5,247 | -€166 | -3.1% |
| Assets under construction and advance payments | 27 | €9,582 | €5,202 | -€4,380 | -45.7% |
| Current assets | 29/58 | €2,123,973 | €2,839,926 | +€715,953 | +33.7% |
| Stocks and contracts in progress | 3 | €2,063,847 | €2,779,057 | +€715,210 | +34.7% |
| Stocks | 30/36 | €2,063,847 | €2,779,057 | +€715,210 | +34.7% |
| Amounts receivable within one year | 40/41 | €24,119 | €37,404 | +€13,286 | +55.1% |
| Trade receivables | 40 | - | €37,164 | +€37,164 | |
| Other amounts receivable | 41 | €24,119 | €240 | -€23,879 | -99.0% |
| Cash at bank and in hand | 54/58 | €36,007 | €19,646 | -€16,362 | -45.4% |
| Deferred charges and accrued income | 490/1 | - | €3,819 | +€3,819 | |
| Total equity and liabilities | 10/49 | €2,138,968 | €2,850,375 | +€711,408 | +33.3% |
| Equity | 10/15 | -€170,576 | €8,774 | +€179,350 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,576 | -€1,226 | +€179,350 | +99.3% |
| Amounts payable | 17/49 | €2,309,544 | €2,841,602 | +€532,058 | +23.0% |
| Amounts payable within one year | 42/48 | €2,309,544 | €2,035,427 | -€274,116 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | - | €439,714 | +€439,714 | |
| Trade debts | 44 | €7,235 | €276,602 | +€269,368 | +3,723% |
| Suppliers | 440/4 | €7,235 | €276,602 | +€269,368 | +3,723% |
| Taxes, remuneration and social security | 45 | - | €96,139 | +€96,139 | |
| Taxes | 450/3 | - | €96,139 | +€96,139 | |
| Other amounts payable | 47/48 | €2,302,309 | €1,222,972 | -€1.1m | -46.9% |
| Accrued charges and deferred income | 492/3 | - | €806,174 | +€806,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €166 | +€114 | +218% |
| Other operating charges | 640/8 | €217 | €1,096 | +€879 | +405% |
| Gross operating margin | 9900 | -€128,243 | €213,338 | +€341,581 | |
| Operating profit (loss) | 9901 | -€128,512 | €212,077 | +€340,589 | |
| Financial income | 75/76B | €0 | €145 | +€145 | +361,575% |
| Recurring financial income | 75 | €0 | €145 | +€145 | +361,575% |
| Financial charges | 65/66B | €81 | €32,871 | +€32,791 | +40,734% |
| Recurring financial charges | 65 | €81 | €32,871 | +€32,791 | +40,734% |
| Profit (loss) for the period before taxes | 9903 | -€128,593 | €179,350 | +€307,943 | |
| Profit (loss) for the period | 9904 | -€128,593 | €179,350 | +€307,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,593 | €179,350 | +€307,943 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.