SAM & CO HOLDING: what changed
What changed
SAM & CO HOLDING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€24,173
2024 · €55,434-€31,261
Equity
€165,627
2024 · €141,453+€24,173
Cash
€23,626
2024 · €17,927+€5,699
Balance sheet total
€594,652
2024 · €593,599+€1,052
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€32,287
down €32,287 (-42.4%), from €76,095 to €43,807
- Reserves +€24,173
new in 2025: €24,173
Income statement
- Gross operating margin -€22,572
down €22,572 (-39.1%), from €57,736 to €35,164
- Financial income -€15,000
no longer reported in 2025 (was €15,000)
- Taxes -€6,371
down €6,371 (-47.3%), from €13,478 to €7,107
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€55,434
Gross operating margin
-€22,572
Depreciation
-€129
Other operating charges
-€128
Financial income
-€15,000
Financial charges
+€197
Taxes
+€6,371
Result 2025
€24,173
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,475
Investment
-€1,263
Financing
-€28,513
Cash 2024
€17,927
From operations (derived)
+€35,475
Net result for the year
+€24,173
Depreciation
+€632
Receivables within one year
+€5,549
Deferred charges and accrued income
-€272
Trade debts
+€2,260
Tax, wage and social debts
-€1,021
Other debts
+€3,233
Accrued charges and deferred income
+€921
Investment (derived)
-€1,263
Investment in fixed assets (net)
-€1,263
Financing
-€28,513
Debts after one year
-€32,287
Current portion of long-term debt
-€271
Short-term financial debts
+€4,045
Cash 2025
€23,626
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,599 | €594,652 | +€1,052 | +0.2% |
| Fixed assets | 21/28 | €563,708 | €564,339 | +€631 | +0.1% |
| Tangible fixed assets | 22/27 | €958 | €1,589 | +€631 | +65.8% |
| Furniture and vehicles | 24 | €958 | €1,589 | +€631 | +65.8% |
| Financial fixed assets | 28 | €562,750 | €562,750 | = | 0.0% |
| Current assets | 29/58 | €29,891 | €30,313 | +€422 | +1.4% |
| Amounts receivable within one year | 40/41 | €11,964 | €6,415 | -€5,549 | -46.4% |
| Trade receivables | 40 | €10,406 | - | -€10,406 | |
| Other amounts receivable | 41 | €1,558 | €6,415 | +€4,857 | +312% |
| Cash at bank and in hand | 54/58 | €17,927 | €23,626 | +€5,699 | +31.8% |
| Deferred charges and accrued income | 490/1 | - | €272 | +€272 | |
| Total equity and liabilities | 10/49 | €593,599 | €594,652 | +€1,052 | +0.2% |
| Equity | 10/15 | €141,453 | €165,627 | +€24,173 | +17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €24,173 | +€24,173 | |
| Distributable reserves | 133 | - | €24,173 | +€24,173 | |
| Profit (loss) carried forward | 14 | €136,453 | €136,453 | = | 0.0% |
| Amounts payable | 17/49 | €452,146 | €429,025 | -€23,121 | -5.1% |
| Amounts payable after more than one year | 17 | €76,095 | €43,807 | -€32,287 | -42.4% |
| Financial debts | 170/4 | €76,095 | €43,807 | -€32,287 | -42.4% |
| Amounts payable within one year | 42/48 | €376,051 | €384,297 | +€8,246 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €32,558 | €32,287 | -€271 | -0.8% |
| Financial debts | 43 | - | €4,045 | +€4,045 | |
| Credit institutions | 430/8 | - | €4,045 | +€4,045 | |
| Trade debts | 44 | €2,102 | €4,362 | +€2,260 | +108% |
| Suppliers | 440/4 | €2,102 | €4,362 | +€2,260 | +108% |
| Taxes, remuneration and social security | 45 | €6,614 | €5,593 | -€1,021 | -15.4% |
| Taxes | 450/3 | €5,364 | €5,593 | +€229 | +4.3% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €334,777 | €338,010 | +€3,233 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €921 | +€921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €632 | +€129 | +25.7% |
| Other operating charges | 640/8 | €387 | €515 | +€128 | +33.0% |
| Gross operating margin | 9900 | €57,736 | €35,164 | -€22,572 | -39.1% |
| Operating profit (loss) | 9901 | €56,845 | €34,016 | -€22,829 | -40.2% |
| Financial income | 75/76B | €15,000 | - | -€15,000 | |
| Recurring financial income | 75 | €15,000 | - | -€15,000 | |
| Financial charges | 65/66B | €2,934 | €2,736 | -€197 | -6.7% |
| Recurring financial charges | 65 | €2,934 | €2,736 | -€197 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €68,912 | €31,280 | -€37,631 | -54.6% |
| Income taxes | 67/77 | €13,478 | €7,107 | -€6,371 | -47.3% |
| Profit (loss) for the period | 9904 | €55,434 | €24,173 | -€31,261 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,434 | €24,173 | -€31,261 | -56.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.