SAM DECOR: 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 DECOR
Largest movements
- Receivables within one year +€30,849
up €30,849 (+133%), from €23,120 to €53,968
of which Other amounts receivable: +€32,969
- Tangible fixed assets -€13,833
down €13,833 (-95.4%), from €14,506 to €673
- Debts after one year +€45,300
up €45,300 (+739%), from €6,128 to €51,428
- Profit (loss) carried forward -€26,059
down €26,059 (-2,222%), from -€1,173 to -€27,232
- Short-term financial debts +€17,688
up €17,688 (+208%), from €8,518 to €26,207
- Tax, wage and social debts -€17,355
down €17,355 (-98.6%), from €17,598 to €243
of which Remuneration and social security: -€16,879
- Trade debts -€2,981
down €2,981 (-73.2%), from €4,074 to €1,093
- Purchases and services +€51,989
up €51,989 (+34.0%), from €152,980 to €204,969
- Gross operating margin -€30,823
down €30,823, from €9,239 to -€21,584
- Turnover +€11,870
up €11,870 (+7.4%), from €159,479 to €171,349
- Depreciation -€7,663
down €7,663 (-91.9%), from €8,336 to €673
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,145 | €56,739 | +€16,593 | +41.3% |
| Fixed assets | 21/28 | €14,506 | €673 | -€13,833 | -95.4% |
| Tangible fixed assets | 22/27 | €14,506 | €673 | -€13,833 | -95.4% |
| Furniture and vehicles | 24 | €14,506 | €673 | -€13,833 | -95.4% |
| Current assets | 29/58 | €25,639 | €56,066 | +€30,426 | +119% |
| Amounts receivable within one year | 40/41 | €23,120 | €53,968 | +€30,849 | +133% |
| Trade receivables | 40 | €12,850 | €10,730 | -€2,120 | -16.5% |
| Other amounts receivable | 41 | €10,270 | €43,238 | +€32,969 | +321% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,097 | -€423 | -16.8% |
| Total equity and liabilities | 10/49 | €40,145 | €56,739 | +€16,593 | +41.3% |
| Equity | 10/15 | €3,827 | -€22,232 | -€26,059 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,173 | -€27,232 | -€26,059 | -2,222% |
| Amounts payable | 17/49 | €36,318 | €78,971 | +€42,653 | +117% |
| Amounts payable after more than one year | 17 | €6,128 | €51,428 | +€45,300 | +739% |
| Financial debts | 170/4 | €6,128 | €51,428 | +€45,300 | +739% |
| Amounts payable within one year | 42/48 | €30,190 | €27,543 | -€2,648 | -8.8% |
| Financial debts | 43 | €8,518 | €26,207 | +€17,688 | +208% |
| Credit institutions | 430/8 | €8,518 | €26,207 | +€17,688 | +208% |
| Trade debts | 44 | €4,074 | €1,093 | -€2,981 | -73.2% |
| Suppliers | 440/4 | €4,074 | €1,093 | -€2,981 | -73.2% |
| Taxes, remuneration and social security | 45 | €17,598 | €243 | -€17,355 | -98.6% |
| Taxes | 450/3 | €719 | €243 | -€476 | -66.2% |
| Remuneration and social security | 454/9 | €16,879 | - | -€16,879 | |
| Turnover | 70 | €159,479 | €171,349 | +€11,870 | +7.4% |
| Non-recurring operating income | 76A | €2,741 | €12,036 | +€9,296 | +339% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,980 | €204,969 | +€51,989 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,336 | €673 | -€7,663 | -91.9% |
| Other operating charges | 640/8 | €608 | €1,564 | +€956 | +157% |
| Gross operating margin | 9900 | €9,239 | -€21,584 | -€30,823 | |
| Operating profit (loss) | 9901 | €296 | -€23,821 | -€24,116 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,269 | €2,239 | +€970 | +76.4% |
| Recurring financial charges | 65 | €1,269 | €2,239 | +€970 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | -€972 | -€26,059 | -€25,087 | -2,581% |
| Income taxes | 67/77 | €719 | €0 | -€719 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,691 | -€26,059 | -€24,368 | -1,441% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,691 | -€26,059 | -€24,368 | -1,441% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.