SAM ANNOUR: 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.
SAM ANNOUR
Largest movements
- Deferred charges and accrued income -€860
down €860 (-55.6%), from €1,546 to €686
- Cash +€589
up €589 (+101%), from €586 to €1,174
mainly Net result for the year (+€15,828) and Tax, wage and social debts (+€2,002)
- Receivables within one year +€286
up €286 (+6.2%), from €4,594 to €4,880
of which Trade receivables: +€385
- Tangible fixed assets +€182
up €182 (+9.1%), from €1,997 to €2,178
- Profit (loss) carried forward +€15,828
up €15,828 (+38.8%), from -€40,745 to -€24,916
- Other debts -€13,562
down €13,562 (-47.4%), from €28,607 to €15,045
- Current portion of long-term debt -€2,143
no longer reported in 2024 (was €2,143)
- Tax, wage and social debts +€2,002
up €2,002 (+123%), from €1,626 to €3,628
of which Taxes: +€1,266
- Trade debts -€1,510
down €1,510 (-40.0%), from €3,774 to €2,264
- Gross operating margin +€30,936
up €30,936 (+210%), from €14,704 to €45,640
- Staff costs +€7,890
up €7,890 (+38.0%), from €20,746 to €28,636
- Depreciation -€3,373
down €3,373 (-89.0%), from €3,790 to €417
- Other operating charges -€557
down €557 (-52.4%), from €1,064 to €506
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 | €10,043 | €10,240 | +€197 | +2.0% |
| Fixed assets | 21/28 | €2,568 | €2,749 | +€182 | +7.1% |
| Tangible fixed assets | 22/27 | €1,997 | €2,178 | +€182 | +9.1% |
| Furniture and vehicles | 24 | €1,997 | €2,178 | +€182 | +9.1% |
| Financial fixed assets | 28 | €571 | €571 | = | 0.0% |
| Current assets | 29/58 | €7,476 | €7,491 | +€15 | +0.2% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,594 | €4,880 | +€286 | +6.2% |
| Trade receivables | 40 | - | €385 | +€385 | |
| Other amounts receivable | 41 | €4,594 | €4,495 | -€99 | -2.2% |
| Cash at bank and in hand | 54/58 | €586 | €1,174 | +€589 | +101% |
| Deferred charges and accrued income | 490/1 | €1,546 | €686 | -€860 | -55.6% |
| Total equity and liabilities | 10/49 | €10,043 | €10,240 | +€197 | +2.0% |
| Equity | 10/15 | -€26,525 | -€10,697 | +€15,828 | +59.7% |
| Contributions | 10/11 | €12,597 | €12,597 | = | 0.0% |
| Capital | 10 | €12,597 | €12,597 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €5,995 | €5,995 | = | 0.0% |
| Reserves | 13 | €1,622 | €1,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,622 | €1,622 | = | 0.0% |
| Legal reserve | 130 | €1,622 | €1,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,745 | -€24,916 | +€15,828 | +38.8% |
| Amounts payable | 17/49 | €36,569 | €20,937 | -€15,632 | -42.7% |
| Amounts payable within one year | 42/48 | €36,149 | €20,937 | -€15,212 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €2,143 | - | -€2,143 | |
| Trade debts | 44 | €3,774 | €2,264 | -€1,510 | -40.0% |
| Suppliers | 440/4 | €3,774 | €2,264 | -€1,510 | -40.0% |
| Taxes, remuneration and social security | 45 | €1,626 | €3,628 | +€2,002 | +123% |
| Taxes | 450/3 | €119 | €1,385 | +€1,266 | +1,065% |
| Remuneration and social security | 454/9 | €1,507 | €2,244 | +€736 | +48.9% |
| Other amounts payable | 47/48 | €28,607 | €15,045 | -€13,562 | -47.4% |
| Accrued charges and deferred income | 492/3 | €419 | - | -€419 | |
| Remuneration, social security and pensions | 62 | €20,746 | €28,636 | +€7,890 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,790 | €417 | -€3,373 | -89.0% |
| Other operating charges | 640/8 | €1,064 | €506 | -€557 | -52.4% |
| Gross operating margin | 9900 | €14,704 | €45,640 | +€30,936 | +210% |
| Operating profit (loss) | 9901 | -€10,895 | €16,080 | +€26,975 | |
| Financial charges | 65/66B | €310 | €252 | -€59 | -18.9% |
| Recurring financial charges | 65 | €310 | €252 | -€59 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,206 | €15,828 | +€27,034 | |
| Income taxes | 67/77 | €102 | - | -€102 | |
| Profit (loss) for the period | 9904 | -€11,307 | €15,828 | +€27,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,307 | €15,828 | +€27,135 |
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 14 October 2026 via checked.be.