SAM.CO: 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.CO
Largest movements
- Receivables after one year +€1.3m
new in 2025: €1.3m
- Receivables within one year -€1.3m
no longer reported in 2025 (was €1.3m)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€50,789
no longer reported in 2025 (was €50,789)
- Financial charges -€1,087
down €1,087 (-99.8%), from €1,089 to €2
- Gross operating margin +€281
up €281 (+16.2%), from -€1,736 to -€1,455
- Other operating charges -€180
no longer reported in 2025 (was €180)
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 | €1,320,265 | €1,320,219 | -€46 | 0.0% |
| Current assets | 29/58 | €1,320,265 | €1,320,219 | -€46 | 0.0% |
| Amounts receivable after more than one year | 29 | - | €1,320,219 | +€1.3m | |
| Other amounts receivable | 291 | - | €1,320,219 | +€1.3m | |
| Amounts receivable within one year | 40/41 | €1,320,219 | - | -€1.3m | |
| Other amounts receivable | 41 | €1,320,219 | - | -€1.3m | |
| Cash at bank and in hand | 54/58 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €1,320,265 | €1,320,219 | -€46 | 0.0% |
| Equity | 10/15 | €1,300,708 | €1,299,250 | -€1,457 | -0.1% |
| Contributions | 10/11 | €774,575 | €774,575 | = | 0.0% |
| Reserves | 13 | €526,133 | €524,675 | -€1,457 | -0.3% |
| Distributable reserves | 133 | €526,133 | €524,675 | -€1,457 | -0.3% |
| Amounts payable | 17/49 | €19,557 | €20,968 | +€1,411 | +7.2% |
| Amounts payable within one year | 42/48 | €19,557 | €20,968 | +€1,411 | +7.2% |
| Trade debts | 44 | - | €1,392 | +€1,392 | |
| Suppliers | 440/4 | - | €1,392 | +€1,392 | |
| Other amounts payable | 47/48 | €19,557 | €19,577 | +€20 | +0.1% |
| Other operating charges | 640/8 | €180 | - | -€180 | |
| Gross operating margin | 9900 | -€1,736 | -€1,455 | +€281 | +16.2% |
| Operating profit (loss) | 9901 | -€1,916 | -€1,455 | +€461 | +24.1% |
| Financial income | 75/76B | €50,789 | - | -€50,789 | |
| Recurring financial income | 75 | €50,789 | - | -€50,789 | |
| Financial charges | 65/66B | €1,089 | €2 | -€1,087 | -99.8% |
| Recurring financial charges | 65 | €1,089 | €2 | -€1,087 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €47,784 | -€1,457 | -€49,241 | |
| Profit (loss) for the period | 9904 | €47,784 | -€1,457 | -€49,241 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,784 | -€1,457 | -€49,241 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.