SAM-COIF: 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-COIF
Largest movements
- Cash -€1,201
down €1,201 (-38.3%), from €3,133 to €1,932
mainly Receivables within one year (-€597) and Tax, wage and social debts (-€258)
- Receivables within one year +€597
up €597 (+3.7%), from €16,208 to €16,806
- Tax, wage and social debts -€258
down €258 (-9.3%), from €2,774 to €2,516
- Profit (loss) carried forward -€245
down €245 (-3.0%), from -€8,043 to -€8,288
- Purchases and services -€2,813
down €2,813 (-8.2%), from €34,357 to €31,544
- Turnover -€1,963
down €1,963 (-5.8%), from €34,033 to €32,070
- Gross operating margin +€850
up €850, from -€323 to €527
- Other operating charges +€565
up €565 (+349.7%), from €162 to €727
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 | €19,341 | €18,738 | -€603 | -3.1% |
| Current assets | 29/58 | €19,341 | €18,738 | -€603 | -3.1% |
| Amounts receivable within one year | 40/41 | €16,208 | €16,806 | +€597 | +3.7% |
| Other amounts receivable | 41 | €16,208 | €16,806 | +€597 | +3.7% |
| Cash at bank and in hand | 54/58 | €3,133 | €1,932 | -€1,201 | -38.3% |
| Total equity and liabilities | 10/49 | €19,341 | €18,738 | -€603 | -3.1% |
| Equity | 10/15 | €2,967 | €2,722 | -€245 | -8.3% |
| Contributions | 10/11 | €11,010 | €11,010 | = | 0.0% |
| Capital | 10 | €11,010 | €11,010 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €7,590 | €7,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,043 | -€8,288 | -€245 | -3.0% |
| Amounts payable | 17/49 | €16,374 | €16,016 | -€358 | -2.2% |
| Amounts payable after more than one year | 17 | €13,090 | €13,090 | = | 0.0% |
| Other amounts payable | 178/9 | €13,090 | €13,090 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,284 | €2,926 | -€358 | -10.9% |
| Trade debts | 44 | €510 | €410 | -€101 | -19.7% |
| Suppliers | 440/4 | €510 | €410 | -€101 | -19.7% |
| Taxes, remuneration and social security | 45 | €2,774 | €2,516 | -€258 | -9.3% |
| Taxes | 450/3 | €2,774 | €2,516 | -€258 | -9.3% |
| Turnover | 70 | €34,033 | €32,070 | -€1,963 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,357 | €31,544 | -€2,813 | -8.2% |
| Other operating charges | 640/8 | €162 | €727 | +€565 | +349.7% |
| Gross operating margin | 9900 | -€323 | €527 | +€850 | |
| Operating profit (loss) | 9901 | -€485 | -€200 | +€285 | +58.7% |
| Financial charges | 65/66B | €52 | €45 | -€7 | -13.9% |
| Recurring financial charges | 65 | €52 | €45 | -€7 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€537 | -€245 | +€292 | +54.4% |
| Profit (loss) for the period | 9904 | -€537 | -€245 | +€292 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€537 | -€245 | +€292 | +54.4% |
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 4 October 2026 via checked.be.