SAM DESIGN CARRELAGES: what changed
SAM DESIGN CARRELAGES
Largest movements
- Cash +€16,936
up €16,936 (+257%), from €6,600 to €23,536
mainly Net result for the year (+€54,036) and Other debts (+€21,000)
- Receivables within one year -€6,889
down €6,889 (-7.7%), from €89,976 to €83,087
of which Trade receivables: -€20,073
- Tangible fixed assets -€3,639
down €3,639 (-63.4%), from €5,744 to €2,105
of which Furniture and vehicles: -€3,091
- Trade debts -€24,315
down €24,315 (-56.8%), from €42,776 to €18,461
of which Suppliers: -€17,155
- Other debts +€21,000
up €21,000 (+58.4%), from €35,960 to €56,960
- Profit (loss) carried forward +€14,036
up €14,036 (+74.5%), from €18,843 to €32,879
- Tax, wage and social debts -€4,716
down €4,716 (-90.2%), from €5,229 to €513
- Gross operating margin +€28,624
up €28,624 (+82.5%), from €34,700 to €63,324
- Depreciation -€6,479
down €6,479 (-52.7%), from €12,292 to €5,813
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,308 | €111,313 | +€6,005 | +5.7% |
| Formation expenses | 20 | €556 | €463 | -€93 | -16.7% |
| Fixed assets | 21/28 | €5,744 | €2,105 | -€3,639 | -63.4% |
| Tangible fixed assets | 22/27 | €5,744 | €2,105 | -€3,639 | -63.4% |
| Plant, machinery and equipment | 23 | €883 | €335 | -€548 | -62.1% |
| Furniture and vehicles | 24 | €4,861 | €1,770 | -€3,091 | -63.6% |
| Current assets | 29/58 | €99,008 | €108,745 | +€9,737 | +9.8% |
| Amounts receivable within one year | 40/41 | €89,976 | €83,087 | -€6,889 | -7.7% |
| Trade receivables | 40 | €44,927 | €24,854 | -€20,073 | -44.7% |
| Other amounts receivable | 41 | €45,049 | €58,233 | +€13,184 | +29.3% |
| Cash at bank and in hand | 54/58 | €6,600 | €23,536 | +€16,936 | +257% |
| Deferred charges and accrued income | 490/1 | €2,432 | €2,122 | -€310 | -12.7% |
| Total equity and liabilities | 10/49 | €105,308 | €111,313 | +€6,005 | +5.7% |
| Equity | 10/15 | €21,343 | €35,379 | +€14,036 | +65.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,843 | €32,879 | +€14,036 | +74.5% |
| Amounts payable | 17/49 | €83,965 | €75,934 | -€8,031 | -9.6% |
| Amounts payable within one year | 42/48 | €83,965 | €75,934 | -€8,031 | -9.6% |
| Trade debts | 44 | €42,776 | €18,461 | -€24,315 | -56.8% |
| Suppliers | 440/4 | €35,616 | €18,461 | -€17,155 | -48.2% |
| Bills of exchange payable | 441 | €7,160 | - | -€7,160 | |
| Taxes, remuneration and social security | 45 | €5,229 | €513 | -€4,716 | -90.2% |
| Taxes | 450/3 | €5,229 | €513 | -€4,716 | -90.2% |
| Other amounts payable | 47/48 | €35,960 | €56,960 | +€21,000 | +58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,292 | €5,813 | -€6,479 | -52.7% |
| Other operating charges | 640/8 | €1,149 | €1,131 | -€18 | -1.6% |
| Gross operating margin | 9900 | €34,700 | €63,324 | +€28,624 | +82.5% |
| Operating profit (loss) | 9901 | €21,259 | €56,380 | +€35,121 | +165% |
| Financial charges | 65/66B | €575 | €310 | -€265 | -46.1% |
| Recurring financial charges | 65 | €575 | €310 | -€265 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €20,684 | €56,070 | +€35,386 | +171% |
| Income taxes | 67/77 | €1,454 | €2,034 | +€580 | +39.9% |
| Profit (loss) for the period | 9904 | €19,230 | €54,036 | +€34,806 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €19,230 | €54,036 | +€34,806 | +181% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.