SAM AUTO'S: what changed
Two fiscal 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 AUTO'S
Largest movements
- Stocks and contracts -€55,770
down €55,770 (-60.5%), from €92,122 to €36,352
- Cash -€34,060
down €34,060 (-40.3%), from €84,609 to €50,549
mainly Net result for the year (-€60,564) and Trade debts (-€26,975)
- Receivables within one year -€17,582
down €17,582 (-16.2%), from €108,731 to €91,149
of which Trade receivables: -€32,501
- Profit (loss) carried forward -€60,564
down €60,564 (-30.0%), from €202,181 to €141,618
- Trade debts -€26,975
down €26,975 (-60.0%), from €44,955 to €17,981
- Tax, wage and social debts -€19,874
down €19,874 (-53.5%), from €37,153 to €17,279
- Gross operating margin -€144,422
down €144,422, from €81,379 to -€63,043
- Taxes -€17,279
no longer reported in 2025 (was €17,279)
- Other operating charges -€3,113
down €3,113 (-94.7%), from €3,286 to €173
- Financial income +€2,741
up €2,741 (+409119.4%), from €1 to €2,742
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.
Cash bridge derived
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 | €285,790 | €178,378 | -€107,412 | -37.6% |
| Fixed assets | 21/28 | €327 | €327 | = | 0.0% |
| Tangible fixed assets | 22/27 | €327 | €327 | = | 0.0% |
| Furniture and vehicles | 24 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €285,463 | €178,050 | -€107,412 | -37.6% |
| Stocks and contracts in progress | 3 | €92,122 | €36,352 | -€55,770 | -60.5% |
| Stocks | 30/36 | €92,122 | €36,352 | -€55,770 | -60.5% |
| Amounts receivable within one year | 40/41 | €108,731 | €91,149 | -€17,582 | -16.2% |
| Trade receivables | 40 | €64,841 | €32,340 | -€32,501 | -50.1% |
| Other amounts receivable | 41 | €43,890 | €58,809 | +€14,919 | +34.0% |
| Cash at bank and in hand | 54/58 | €84,609 | €50,549 | -€34,060 | -40.3% |
| Total equity and liabilities | 10/49 | €285,790 | €178,378 | -€107,412 | -37.6% |
| Equity | 10/15 | €203,681 | €143,118 | -€60,564 | -29.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,181 | €141,618 | -€60,564 | -30.0% |
| Amounts payable | 17/49 | €82,108 | €35,260 | -€46,849 | -57.1% |
| Amounts payable within one year | 42/48 | €82,108 | €35,260 | -€46,849 | -57.1% |
| Trade debts | 44 | €44,955 | €17,981 | -€26,975 | -60.0% |
| Suppliers | 440/4 | €44,955 | €17,981 | -€26,975 | -60.0% |
| Taxes, remuneration and social security | 45 | €37,153 | €17,279 | -€19,874 | -53.5% |
| Taxes | 450/3 | €37,153 | €17,279 | -€19,874 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | - | -€436 | |
| Other operating charges | 640/8 | €3,286 | €173 | -€3,113 | -94.7% |
| Non-recurring operating charges | 66A | €4,083 | - | -€4,083 | |
| Gross operating margin | 9900 | €81,379 | -€63,043 | -€144,422 | |
| Operating profit (loss) | 9901 | €73,573 | -€63,215 | -€136,789 | |
| Financial income | 75/76B | €1 | €2,742 | +€2,741 | +409119.4% |
| Recurring financial income | 75 | €1 | €2,742 | +€2,741 | +409119.4% |
| Financial charges | 65/66B | €164 | €90 | -€74 | -45.2% |
| Recurring financial charges | 65 | €164 | €90 | -€74 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €73,409 | -€60,564 | -€133,973 | |
| Income taxes | 67/77 | €17,279 | - | -€17,279 | |
| Profit (loss) for the period | 9904 | €56,130 | -€60,564 | -€116,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,130 | -€60,564 | -€116,694 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.