SAM CAR: 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 CAR
Largest movements
- Tangible fixed assets +€21,767
up €21,767 (+103.0%), from €21,126 to €42,893
of which Furniture and vehicles: +€21,953
- Receivables within one year -€18,290
down €18,290 (-22.3%), from €81,841 to €63,552
of which Other amounts receivable: -€10,093
- Cash -€16,198
down €16,198 (-38.2%), from €42,449 to €26,251
mainly Investment in fixed assets (net) (-€32,967) and Trade debts (-€18,781)
- Deferred charges and accrued income +€3,435
new in 2025: €3,435
- Trade debts -€18,781
down €18,781 (-27.4%), from €68,501 to €49,721
- Tax, wage and social debts +€6,762
new in 2025: €6,762
- Profit (loss) carried forward +€3,164
up €3,164 (+5.3%), from €59,580 to €62,744
- Gross operating margin -€20,965
down €20,965 (-48.0%), from €43,637 to €22,672
- Staff costs -€11,727
down €11,727 (-78.2%), from €14,988 to €3,261
- Depreciation -€3,419
down €3,419 (-23.4%), from €14,618 to €11,200
- Taxes -€1,786
down €1,786 (-56.3%), from €3,173 to €1,387
- Other operating charges +€960
up €960 (+37.7%), from €2,549 to €3,509
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 | €145,633 | €136,348 | -€9,285 | -6.4% |
| Fixed assets | 21/28 | €21,343 | €43,110 | +€21,767 | +102.0% |
| Tangible fixed assets | 22/27 | €21,126 | €42,893 | +€21,767 | +103.0% |
| Plant, machinery and equipment | 23 | €185 | €0 | -€185 | -100.0% |
| Furniture and vehicles | 24 | €20,940 | €42,893 | +€21,953 | +104.8% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €124,290 | €93,238 | -€31,052 | -25.0% |
| Amounts receivable within one year | 40/41 | €81,841 | €63,552 | -€18,290 | -22.3% |
| Trade receivables | 40 | €43,436 | €35,239 | -€8,197 | -18.9% |
| Other amounts receivable | 41 | €38,405 | €28,312 | -€10,093 | -26.3% |
| Cash at bank and in hand | 54/58 | €42,449 | €26,251 | -€16,198 | -38.2% |
| Deferred charges and accrued income | 490/1 | - | €3,435 | +€3,435 | |
| Total equity and liabilities | 10/49 | €145,633 | €136,348 | -€9,285 | -6.4% |
| Equity | 10/15 | €72,701 | €75,865 | +€3,164 | +4.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €121 | €121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €121 | €121 | = | 0.0% |
| Reserves not available under the articles | 1311 | €121 | €121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,580 | €62,744 | +€3,164 | +5.3% |
| Amounts payable | 17/49 | €72,931 | €60,483 | -€12,449 | -17.1% |
| Amounts payable within one year | 42/48 | €72,931 | €60,483 | -€12,449 | -17.1% |
| Trade debts | 44 | €68,501 | €49,721 | -€18,781 | -27.4% |
| Suppliers | 440/4 | €68,501 | €49,721 | -€18,781 | -27.4% |
| Taxes, remuneration and social security | 45 | - | €6,762 | +€6,762 | |
| Taxes | 450/3 | - | €6,762 | +€6,762 | |
| Other amounts payable | 47/48 | €4,430 | €4,000 | -€430 | -9.7% |
| Remuneration, social security and pensions | 62 | €14,988 | €3,261 | -€11,727 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,618 | €11,200 | -€3,419 | -23.4% |
| Other operating charges | 640/8 | €2,549 | €3,509 | +€960 | +37.7% |
| Gross operating margin | 9900 | €43,637 | €22,672 | -€20,965 | -48.0% |
| Operating profit (loss) | 9901 | €11,482 | €4,703 | -€6,779 | -59.0% |
| Financial charges | 65/66B | €505 | €152 | -€353 | -69.9% |
| Recurring financial charges | 65 | €505 | €152 | -€353 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €10,977 | €4,551 | -€6,427 | -58.5% |
| Income taxes | 67/77 | €3,173 | €1,387 | -€1,786 | -56.3% |
| Profit (loss) for the period | 9904 | €7,804 | €3,164 | -€4,641 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,804 | €3,164 | -€4,641 | -59.5% |
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 28 September 2026 via checked.be.