SAM COIFF: 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 COIFF
Largest movements
- Cash +€559
up €559 (+9.1%), from €6,135 to €6,694
mainly Deferred charges and accrued income (+€423) and Tax, wage and social debts (+€229)
- Deferred charges and accrued income -€423
no longer reported in 2025 (was €423)
- Stocks and contracts -€175
down €175 (-36.8%), from €475 to €300
- Trade debts -€384
down €384 (-83.4%), from €460 to €76
- Tax, wage and social debts +€229
up €229 (+4.7%), from €4,906 to €5,135
- Profit (loss) carried forward +€116
up €116 (+0.7%), from -€16,933 to -€16,817
- Gross operating margin -€3,825
down €3,825 (-89.3%), from €4,283 to €458
- Taxes -€521
no longer reported in 2025 (was €521)
- Other operating charges +€100
up €100 (+87.8%), from €114 to €214
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 | €7,033 | €6,994 | -€39 | -0.6% |
| Current assets | 29/58 | €7,033 | €6,994 | -€39 | -0.6% |
| Stocks and contracts in progress | 3 | €475 | €300 | -€175 | -36.8% |
| Stocks | 30/36 | €475 | €300 | -€175 | -36.8% |
| Cash at bank and in hand | 54/58 | €6,135 | €6,694 | +€559 | +9.1% |
| Deferred charges and accrued income | 490/1 | €423 | - | -€423 | |
| Total equity and liabilities | 10/49 | €7,033 | €6,994 | -€39 | -0.6% |
| Equity | 10/15 | €1,667 | €1,783 | +€116 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,933 | -€16,817 | +€116 | +0.7% |
| Amounts payable | 17/49 | €5,366 | €5,211 | -€155 | -2.9% |
| Amounts payable within one year | 42/48 | €5,366 | €5,211 | -€155 | -2.9% |
| Trade debts | 44 | €460 | €76 | -€384 | -83.4% |
| Suppliers | 440/4 | €460 | €76 | -€384 | -83.4% |
| Taxes, remuneration and social security | 45 | €4,906 | €5,135 | +€229 | +4.7% |
| Taxes | 450/3 | €4,906 | €5,135 | +€229 | +4.7% |
| Other operating charges | 640/8 | €114 | €214 | +€100 | +87.8% |
| Gross operating margin | 9900 | €4,283 | €458 | -€3,825 | -89.3% |
| Operating profit (loss) | 9901 | €4,169 | €244 | -€3,925 | -94.1% |
| Financial charges | 65/66B | €153 | €128 | -€26 | -16.7% |
| Recurring financial charges | 65 | €153 | €128 | -€26 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €4,016 | €116 | -€3,900 | -97.1% |
| Income taxes | 67/77 | €521 | - | -€521 | |
| Profit (loss) for the period | 9904 | €3,494 | €116 | -€3,378 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,494 | €116 | -€3,378 | -96.7% |
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 15 October 2026 via checked.be.