SAM CHAUFFAGE: 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 CHAUFFAGE
Largest movements
- Cash -€2,940
down €2,940 (-19.2%), from €15,302 to €12,361
mainly Other debts (-€1,576) and Trade debts (-€1,537)
- Tangible fixed assets -€1,658
down €1,658 (-56.1%), from €2,958 to €1,300
of which Furniture and vehicles: -€1,750
- Receivables within one year +€1,176
up €1,176 (+4.4%), from €27,011 to €28,188
of which Other amounts receivable: +€1,388
- Deferred charges and accrued income +€738
up €738 (+393%), from €188 to €926
- Other debts -€1,576
down €1,576 (-96.8%), from €1,628 to €53
- Trade debts -€1,537
down €1,537 (-23.1%), from €6,649 to €5,112
- Tax, wage and social debts -€1,227
down €1,227 (-73.5%), from €1,669 to €442
- Reserves +€1,000
up €1,000 (+5.9%), from €16,860 to €17,860
- Profit (loss) carried forward +€655
up €655 (+26.7%), from €2,453 to €3,108
- Gross operating margin -€1,189
down €1,189 (-13.2%), from €9,008 to €7,819
- Financial charges +€1,011
up €1,011 (+108%), from €938 to €1,950
of which Financial charges: +€836
- Depreciation -€390
down €390 (-15.5%), from €2,512 to €2,122
- Taxes +€127
new in 2024: €127
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 | €46,459 | €43,775 | -€2,684 | -5.8% |
| Fixed assets | 21/28 | €2,958 | €1,300 | -€1,658 | -56.1% |
| Tangible fixed assets | 22/27 | €2,958 | €1,300 | -€1,658 | -56.1% |
| Plant, machinery and equipment | 23 | €733 | €825 | +€92 | +12.5% |
| Furniture and vehicles | 24 | €2,225 | €475 | -€1,750 | -78.7% |
| Current assets | 29/58 | €43,501 | €42,475 | -€1,026 | -2.4% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,011 | €28,188 | +€1,176 | +4.4% |
| Trade receivables | 40 | €23,263 | €23,051 | -€212 | -0.9% |
| Other amounts receivable | 41 | €3,748 | €5,136 | +€1,388 | +37.0% |
| Cash at bank and in hand | 54/58 | €15,302 | €12,361 | -€2,940 | -19.2% |
| Deferred charges and accrued income | 490/1 | €188 | €926 | +€738 | +393% |
| Total equity and liabilities | 10/49 | €46,459 | €43,775 | -€2,684 | -5.8% |
| Equity | 10/15 | €36,513 | €38,168 | +€1,655 | +4.5% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €17,860 | +€1,000 | +5.9% |
| Distributable reserves | 133 | €16,860 | €17,860 | +€1,000 | +5.9% |
| Profit (loss) carried forward | 14 | €2,453 | €3,108 | +€655 | +26.7% |
| Amounts payable | 17/49 | €9,946 | €5,607 | -€4,340 | -43.6% |
| Amounts payable within one year | 42/48 | €9,946 | €5,607 | -€4,340 | -43.6% |
| Trade debts | 44 | €6,649 | €5,112 | -€1,537 | -23.1% |
| Suppliers | 440/4 | €6,649 | €5,112 | -€1,537 | -23.1% |
| Taxes, remuneration and social security | 45 | €1,669 | €442 | -€1,227 | -73.5% |
| Taxes | 450/3 | €1,669 | €442 | -€1,227 | -73.5% |
| Other amounts payable | 47/48 | €1,628 | €53 | -€1,576 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €2,122 | -€390 | -15.5% |
| Other operating charges | 640/8 | €1,325 | €1,290 | -€34 | -2.6% |
| Non-recurring operating charges | 66A | €2,437 | €931 | -€1,505 | -61.8% |
| Gross operating margin | 9900 | €9,008 | €7,819 | -€1,189 | -13.2% |
| Operating profit (loss) | 9901 | €2,735 | €3,476 | +€741 | +27.1% |
| Financial income | 75/76B | €179 | €256 | +€77 | +42.9% |
| Recurring financial income | 75 | €179 | €256 | +€77 | +42.9% |
| Financial charges | 65/66B | €938 | €1,950 | +€1,011 | +108% |
| Recurring financial charges | 65 | €303 | €1,140 | +€836 | +276% |
| Non-recurring financial charges | 66B | €635 | €810 | +€175 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €1,976 | €1,782 | -€194 | -9.8% |
| Income taxes | 67/77 | - | €127 | +€127 | |
| Profit (loss) for the period | 9904 | €1,976 | €1,655 | -€321 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,976 | €1,655 | -€321 | -16.2% |
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 19 October 2026 via checked.be.