S.A.M.I. CONSTRUCT: 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.
S.A.M.I. CONSTRUCT
Largest movements
- Cash -€70,603
down €70,603 (-97.1%), from €72,679 to €2,076
mainly Trade debts (-€155,456) and Contributions, distributions and other (-€6,200)
- Receivables within one year -€70,202
down €70,202 (-44.8%), from €156,611 to €86,410
of which Trade receivables: -€118,278
- Trade debts -€155,456
down €155,456 (-86.1%), from €180,570 to €25,113
- Profit (loss) carried forward +€20,852
up €20,852 (+49.1%), from €42,472 to €63,324
- Contributions -€6,200
no longer reported in 2023 (was €6,200)
- Gross operating margin -€6,611
down €6,611 (-25.5%), from €25,924 to €19,313
- Financial income +€1,987
new in 2023: €1,987
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,290 | €88,486 | -€140,804 | -61.4% |
| Current assets | 29/58 | €229,290 | €88,486 | -€140,804 | -61.4% |
| Amounts receivable within one year | 40/41 | €156,611 | €86,410 | -€70,202 | -44.8% |
| Trade receivables | 40 | €118,581 | €303 | -€118,278 | -99.7% |
| Other amounts receivable | 41 | €38,030 | €86,106 | +€48,076 | +126% |
| Cash at bank and in hand | 54/58 | €72,679 | €2,076 | -€70,603 | -97.1% |
| Total equity and liabilities | 10/49 | €229,290 | €88,486 | -€140,804 | -61.4% |
| Equity | 10/15 | €48,720 | €63,372 | +€14,652 | +30.1% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €48 | €48 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48 | €48 | = | 0.0% |
| Reserves not available under the articles | 1311 | €48 | €48 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,472 | €63,324 | +€20,852 | +49.1% |
| Amounts payable | 17/49 | €180,570 | €25,113 | -€155,456 | -86.1% |
| Amounts payable within one year | 42/48 | €180,570 | €25,113 | -€155,456 | -86.1% |
| Trade debts | 44 | €180,570 | €25,113 | -€155,456 | -86.1% |
| Suppliers | 440/4 | €180,570 | €25,113 | -€155,456 | -86.1% |
| Gross operating margin | 9900 | €25,924 | €19,313 | -€6,611 | -25.5% |
| Operating profit (loss) | 9901 | €25,924 | €19,313 | -€6,611 | -25.5% |
| Financial income | 75/76B | - | €1,987 | +€1,987 | |
| Recurring financial income | 75 | - | €1,987 | +€1,987 | |
| Financial charges | 65/66B | €493 | €447 | -€46 | -9.3% |
| Recurring financial charges | 65 | €493 | €447 | -€46 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €25,430 | €20,852 | -€4,578 | -18.0% |
| Profit (loss) for the period | 9904 | €25,430 | €20,852 | -€4,578 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,430 | €20,852 | -€4,578 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.