Sam Consult: 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 Consult
Largest movements
- Tangible fixed assets -€51,829
down €51,829 (-4.1%), from €1.3m to €1.2m
of which Land and buildings: -€75,059
- Profit (loss) carried forward +€98,273
up €98,273 (+75.8%), from -€129,646 to -€31,373
- Debts after one year -€97,753
down €97,753 (-14.8%), from €662,674 to €564,922
- Other debts -€77,053
down €77,053 (-32.3%), from €238,442 to €161,389
- Trade debts +€21,093
up €21,093 (+125.9%), from €16,747 to €37,840
- Gross operating margin +€101,988
up €101,988 (+328.3%), from €31,070 to €133,058
- Financial charges -€12,270
down €12,270 (-68.2%), from €17,982 to €5,713
- Other operating charges +€4,403
up €4,403 (+96.5%), from €4,564 to €8,967
- Depreciation +€4,207
up €4,207 (+11.8%), from €35,745 to €39,952
From the 2022 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.
Cash bridge derived
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,305,271 | €1,251,147 | -€54,124 | -4.1% |
| Fixed assets | 21/28 | €1,273,534 | €1,221,705 | -€51,829 | -4.1% |
| Tangible fixed assets | 22/27 | €1,273,534 | €1,221,705 | -€51,829 | -4.1% |
| Land and buildings | 22 | €1,226,376 | €1,151,317 | -€75,059 | -6.1% |
| Other tangible fixed assets | 26 | €47,158 | €70,388 | +€23,230 | +49.3% |
| Current assets | 29/58 | €31,737 | €29,442 | -€2,295 | -7.2% |
| Amounts receivable within one year | 40/41 | - | €6,442 | +€6,442 | |
| Other amounts receivable | 41 | - | €6,442 | +€6,442 | |
| Cash at bank and in hand | 54/58 | €31,737 | €23,000 | -€8,737 | -27.5% |
| Total equity and liabilities | 10/49 | €1,305,271 | €1,251,147 | -€54,124 | -4.1% |
| Equity | 10/15 | €355,814 | €454,087 | +€98,273 | +27.6% |
| Contributions | 10/11 | €474,600 | €474,600 | = | 0.0% |
| Capital | 10 | €474,600 | - | -€474,600 | |
| Issued capital | 100 | €474,600 | - | -€474,600 | |
| Contributions outside capital | 11 | - | €474,600 | +€474,600 | |
| Other | 1109/19 | - | €474,600 | +€474,600 | |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,860 | €10,860 | = | 0.0% |
| Legal reserve | 130 | €10,860 | - | -€10,860 | |
| Reserves not available under the articles | 1311 | - | €10,860 | +€10,860 | |
| Profit (loss) carried forward | 14 | -€129,646 | -€31,373 | +€98,273 | +75.8% |
| Amounts payable | 17/49 | €949,457 | €797,060 | -€152,398 | -16.1% |
| Amounts payable after more than one year | 17 | €662,674 | €564,922 | -€97,753 | -14.8% |
| Financial debts | 170/4 | €662,674 | €564,922 | -€97,753 | -14.8% |
| Amounts payable within one year | 42/48 | €286,783 | €232,138 | -€54,645 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €31,594 | €32,909 | +€1,315 | +4.2% |
| Trade debts | 44 | €16,747 | €37,840 | +€21,093 | +125.9% |
| Suppliers | 440/4 | €16,747 | €37,840 | +€21,093 | +125.9% |
| Other amounts payable | 47/48 | €238,442 | €161,389 | -€77,053 | -32.3% |
| Non-recurring operating income | 76A | - | €64,964 | +€64,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,745 | €39,952 | +€4,207 | +11.8% |
| Other operating charges | 640/8 | €4,564 | €8,967 | +€4,403 | +96.5% |
| Gross operating margin | 9900 | €31,070 | €133,058 | +€101,988 | +328.3% |
| Operating profit (loss) | 9901 | -€9,239 | €84,139 | +€93,378 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €17,982 | €5,713 | -€12,270 | -68.2% |
| Recurring financial charges | 65 | €17,982 | €5,713 | -€12,270 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,221 | €78,428 | +€105,649 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€27,221 | €78,428 | +€105,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,221 | €78,428 | +€105,649 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.