SAM & CHRIS CONSTRUCT: 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 & CHRIS CONSTRUCT
Largest movements
- Cash +€28,862
up €28,862 (+47.3%), from €61,044 to €89,906
mainly Other debts (+€44,776) and Net result for the year (+€23,399)
- Receivables within one year -€3,923
down €3,923 (-85.8%), from €4,574 to €651
of which Other amounts receivable: -€3,727
- Tangible fixed assets -€1,082
down €1,082 (-24.6%), from €4,395 to €3,312
of which Plant, machinery and equipment: -€623
- Other debts +€44,776
up €44,776 (+420%), from €10,655 to €55,430
- Profit (loss) carried forward -€41,601
down €41,601 (-91.3%), from €45,553 to €3,951
- Advances received +€12,664
new in 2025: €12,664
- Tax, wage and social debts +€9,384
up €9,384 (+226%), from €4,150 to €13,534
- Trade debts -€1,462
down €1,462 (-82.2%), from €1,778 to €316
- Gross operating margin +€5,851
up €5,851 (+22.6%), from €25,930 to €31,781
- Other operating charges +€1,187
new in 2025: €1,187
- Taxes +€1,077
up €1,077 (+22.2%), from €4,844 to €5,921
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 | €70,196 | €93,956 | +€23,760 | +33.8% |
| Fixed assets | 21/28 | €4,395 | €3,312 | -€1,082 | -24.6% |
| Tangible fixed assets | 22/27 | €4,395 | €3,312 | -€1,082 | -24.6% |
| Plant, machinery and equipment | 23 | €2,857 | €2,234 | -€623 | -21.8% |
| Furniture and vehicles | 24 | €1,537 | €1,078 | -€459 | -29.9% |
| Current assets | 29/58 | €65,801 | €90,643 | +€24,842 | +37.8% |
| Amounts receivable within one year | 40/41 | €4,574 | €651 | -€3,923 | -85.8% |
| Trade receivables | 40 | €584 | €388 | -€196 | -33.6% |
| Other amounts receivable | 41 | €3,990 | €263 | -€3,727 | -93.4% |
| Cash at bank and in hand | 54/58 | €61,044 | €89,906 | +€28,862 | +47.3% |
| Deferred charges and accrued income | 490/1 | €183 | €86 | -€96 | -52.7% |
| Total equity and liabilities | 10/49 | €70,196 | €93,956 | +€23,760 | +33.8% |
| Equity | 10/15 | €53,613 | €12,011 | -€41,601 | -77.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,553 | €3,951 | -€41,601 | -91.3% |
| Amounts payable | 17/49 | €16,583 | €81,944 | +€65,361 | +394% |
| Amounts payable within one year | 42/48 | €16,583 | €81,944 | +€65,361 | +394% |
| Trade debts | 44 | €1,778 | €316 | -€1,462 | -82.2% |
| Suppliers | 440/4 | €1,778 | €316 | -€1,462 | -82.2% |
| Advances received on contracts in progress | 46 | - | €12,664 | +€12,664 | |
| Taxes, remuneration and social security | 45 | €4,150 | €13,534 | +€9,384 | +226% |
| Taxes | 450/3 | €4,150 | €13,534 | +€9,384 | +226% |
| Other amounts payable | 47/48 | €10,655 | €55,430 | +€44,776 | +420% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,216 | -€265 | -17.9% |
| Other operating charges | 640/8 | - | €1,187 | +€1,187 | |
| Gross operating margin | 9900 | €25,930 | €31,781 | +€5,851 | +22.6% |
| Operating profit (loss) | 9901 | €24,449 | €29,378 | +€4,930 | +20.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -87.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -87.9% |
| Financial charges | 65/66B | €339 | €59 | -€280 | -82.6% |
| Recurring financial charges | 65 | €339 | €59 | -€280 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €24,111 | €29,319 | +€5,209 | +21.6% |
| Income taxes | 67/77 | €4,844 | €5,921 | +€1,077 | +22.2% |
| Profit (loss) for the period | 9904 | €19,267 | €23,399 | +€4,131 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,267 | €23,399 | +€4,131 | +21.4% |
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 18 October 2026 via checked.be.