SAM & COMPAGNIE: 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 & COMPAGNIE
Largest movements
- Tangible fixed assets -€9,750
down €9,750 (-6.7%), from €146,550 to €136,800
- Debts after one year -€7,340
down €7,340 (-6.6%), from €110,420 to €103,080
- Profit (loss) carried forward -€2,507
down €2,507 (-3.2%), from -€78,353 to -€80,860
- Gross operating margin -€2,311
down €2,311 (-16.0%), from €14,434 to €12,123
- Depreciation +€1,950
up €1,950 (+25.0%), from €7,800 to €9,750
- Financial charges +€585
up €585 (+18.5%), from €3,166 to €3,751
- Other operating charges +€387
up €387 (+52.2%), from €742 to €1,129
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,817 | €137,920 | -€9,897 | -6.7% |
| Fixed assets | 21/28 | €146,550 | €136,800 | -€9,750 | -6.7% |
| Tangible fixed assets | 22/27 | €146,550 | €136,800 | -€9,750 | -6.7% |
| Land and buildings | 22 | €146,550 | €136,800 | -€9,750 | -6.7% |
| Current assets | 29/58 | €1,267 | €1,120 | -€147 | -11.6% |
| Cash at bank and in hand | 54/58 | €1,267 | €1,120 | -€147 | -11.6% |
| Total equity and liabilities | 10/49 | €147,817 | €137,920 | -€9,897 | -6.7% |
| Equity | 10/15 | -€59,753 | -€62,260 | -€2,507 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,353 | -€80,860 | -€2,507 | -3.2% |
| Amounts payable | 17/49 | €207,570 | €200,180 | -€7,390 | -3.6% |
| Amounts payable after more than one year | 17 | €110,420 | €103,080 | -€7,340 | -6.6% |
| Financial debts | 170/4 | €110,420 | €103,080 | -€7,340 | -6.6% |
| Amounts payable within one year | 42/48 | €97,150 | €97,099 | -€50 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €5,702 | €5,891 | +€190 | +3.3% |
| Trade debts | 44 | €1,406 | €1,406 | = | 0.0% |
| Suppliers | 440/4 | €1,406 | €1,406 | = | 0.0% |
| Other amounts payable | 47/48 | €90,042 | €89,802 | -€240 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €366 | €427 | +€61 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,800 | €9,750 | +€1,950 | +25.0% |
| Other operating charges | 640/8 | €742 | €1,129 | +€387 | +52.2% |
| Gross operating margin | 9900 | €14,434 | €12,123 | -€2,311 | -16.0% |
| Operating profit (loss) | 9901 | €5,892 | €1,244 | -€4,648 | -78.9% |
| Financial charges | 65/66B | €3,166 | €3,751 | +€585 | +18.5% |
| Recurring financial charges | 65 | €3,166 | €3,751 | +€585 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €2,727 | -€2,507 | -€5,233 | |
| Profit (loss) for the period | 9904 | €2,727 | -€2,507 | -€5,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,727 | -€2,507 | -€5,233 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.