Sam Constructions: 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 Constructions
Largest movements
- Cash -€6,191
down €6,191 (-62.3%), from €9,943 to €3,752
mainly Net result for the year (-€10,530) and Tax, wage and social debts (-€5,135)
- Receivables within one year -€2,214
down €2,214 (-9.1%), from €24,276 to €22,062
of which Trade receivables: -€6,070
- Reserves -€10,824
down €10,824 (-41.4%), from €26,176 to €15,352
- Advances received +€6,754
new in 2025: €6,754
- Tax, wage and social debts -€5,135
down €5,135 (-90.2%), from €5,694 to €560
of which Taxes: -€4,441
- Other debts +€1,593
up €1,593 (+1935.2%), from €82 to €1,675
- Trade debts -€959
down €959 (-63.4%), from €1,513 to €554
- Gross operating margin -€49,993
down €49,993 (-75.5%), from €66,195 to €16,201
- Taxes -€7,116
down €7,116 (-97.0%), from €7,334 to €218
- Depreciation -€2,114
down €2,114 (-84.9%), from €2,489 to €375
- Staff costs -€2,113
down €2,113 (-7.6%), from €27,880 to €25,767
- Other operating charges -€1,342
down €1,342 (-85.6%), from €1,568 to €226
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 | €36,465 | €28,188 | -€8,277 | -22.7% |
| Fixed assets | 21/28 | €1,399 | €1,422 | +€24 | +1.7% |
| Tangible fixed assets | 22/27 | €999 | €1,022 | +€24 | +2.4% |
| Plant, machinery and equipment | 23 | €999 | €681 | -€317 | -31.8% |
| Furniture and vehicles | 24 | - | €341 | +€341 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €35,067 | €26,766 | -€8,300 | -23.7% |
| Amounts receivable within one year | 40/41 | €24,276 | €22,062 | -€2,214 | -9.1% |
| Trade receivables | 40 | €23,143 | €17,073 | -€6,070 | -26.2% |
| Other amounts receivable | 41 | €1,132 | €4,988 | +€3,856 | +340.5% |
| Cash at bank and in hand | 54/58 | €9,943 | €3,752 | -€6,191 | -62.3% |
| Deferred charges and accrued income | 490/1 | €848 | €953 | +€105 | +12.4% |
| Total equity and liabilities | 10/49 | €36,465 | €28,188 | -€8,277 | -22.7% |
| Equity | 10/15 | €29,176 | €18,646 | -€10,530 | -36.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,176 | €15,352 | -€10,824 | -41.4% |
| Distributable reserves | 133 | €26,176 | €15,352 | -€10,824 | -41.4% |
| Profit (loss) carried forward | 14 | - | €294 | +€294 | |
| Amounts payable | 17/49 | €7,290 | €9,543 | +€2,253 | +30.9% |
| Amounts payable within one year | 42/48 | €7,290 | €9,543 | +€2,253 | +30.9% |
| Trade debts | 44 | €1,513 | €554 | -€959 | -63.4% |
| Suppliers | 440/4 | €1,513 | €554 | -€959 | -63.4% |
| Advances received on contracts in progress | 46 | - | €6,754 | +€6,754 | |
| Taxes, remuneration and social security | 45 | €5,694 | €560 | -€5,135 | -90.2% |
| Taxes | 450/3 | €4,945 | €504 | -€4,441 | -89.8% |
| Remuneration and social security | 454/9 | €750 | €56 | -€694 | -92.5% |
| Other amounts payable | 47/48 | €82 | €1,675 | +€1,593 | +1935.2% |
| Remuneration, social security and pensions | 62 | €27,880 | €25,767 | -€2,113 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,489 | €375 | -€2,114 | -84.9% |
| Other operating charges | 640/8 | €1,568 | €226 | -€1,342 | -85.6% |
| Gross operating margin | 9900 | €66,195 | €16,201 | -€49,993 | -75.5% |
| Operating profit (loss) | 9901 | €34,258 | -€10,166 | -€44,424 | |
| Financial income | 75/76B | €24 | €8 | -€16 | -66.9% |
| Recurring financial income | 75 | €24 | €8 | -€16 | -66.9% |
| Financial charges | 65/66B | €772 | €153 | -€619 | -80.1% |
| Recurring financial charges | 65 | €772 | €153 | -€619 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €33,510 | -€10,312 | -€43,821 | |
| Income taxes | 67/77 | €7,334 | €218 | -€7,116 | -97.0% |
| Profit (loss) for the period | 9904 | €26,176 | -€10,530 | -€36,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,176 | -€10,530 | -€36,706 |
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 5 October 2026 via checked.be.