SAHM & PARTNERS: 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.
SAHM & PARTNERS
Largest movements
- Cash +€3,427
up €3,427 (+6.0%), from €57,573 to €61,000
mainly Net result for the year (+€10,289) and Other debts (+€4,296)
- Receivables within one year -€3,324
no longer reported in 2025 (was €3,324)
- Tax, wage and social debts -€14,847
down €14,847 (-75.7%), from €19,618 to €4,771
of which Taxes: -€15,055
- Profit (loss) carried forward +€10,289
new in 2025: €10,289
- Other debts +€4,296
new in 2025: €4,296
- Contributions +€2,000
up €2,000 (+66.7%), from €3,000 to €5,000
- Reserves -€1,451
down €1,451 (-4.5%), from €32,202 to €30,751
- Turnover +€34,422
new in 2025: €34,422
- Purchases and services +€22,365
new in 2025: €22,365
- Taxes -€1,250
down €1,250 (-50.0%), from €2,500 to €1,250
- Staff costs +€400
new in 2025: €400
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 | €60,971 | €61,000 | +€29 | 0.0% |
| Current assets | 29/58 | €60,971 | €61,000 | +€29 | 0.0% |
| Amounts receivable within one year | 40/41 | €3,324 | - | -€3,324 | |
| Trade receivables | 40 | €3,324 | - | -€3,324 | |
| Cash at bank and in hand | 54/58 | €57,573 | €61,000 | +€3,427 | +6.0% |
| Deferred charges and accrued income | 490/1 | €74 | - | -€74 | |
| Total equity and liabilities | 10/49 | €60,971 | €61,000 | +€29 | 0.0% |
| Equity | 10/15 | €35,202 | €46,040 | +€10,838 | +30.8% |
| Contributions | 10/11 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Reserves | 13 | €32,202 | €30,751 | -€1,451 | -4.5% |
| Distributable reserves | 133 | €32,202 | €30,751 | -€1,451 | -4.5% |
| Profit (loss) carried forward | 14 | - | €10,289 | +€10,289 | |
| Amounts payable | 17/49 | €25,769 | €14,960 | -€10,809 | -41.9% |
| Amounts payable within one year | 42/48 | €25,769 | €14,960 | -€10,809 | -41.9% |
| Trade debts | 44 | €6,151 | €5,894 | -€257 | -4.2% |
| Suppliers | 440/4 | €6,151 | €5,894 | -€257 | -4.2% |
| Taxes, remuneration and social security | 45 | €19,618 | €4,771 | -€14,847 | -75.7% |
| Taxes | 450/3 | €19,618 | €4,563 | -€15,055 | -76.7% |
| Remuneration and social security | 454/9 | - | €207 | +€207 | |
| Other amounts payable | 47/48 | - | €4,296 | +€4,296 | |
| Turnover | 70 | - | €34,422 | +€34,422 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €22,365 | +€22,365 | |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €11,925 | €12,057 | +€132 | +1.1% |
| Operating profit (loss) | 9901 | €11,925 | €11,658 | -€268 | -2.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €143 | €119 | -€24 | -16.5% |
| Recurring financial charges | 65 | €143 | €119 | -€24 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €11,782 | €11,539 | -€243 | -2.1% |
| Income taxes | 67/77 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Profit (loss) for the period | 9904 | €9,282 | €10,289 | +€1,007 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,282 | €10,289 | +€1,007 | +10.9% |
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 14 October 2026 via checked.be.