SAM-Drive: 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-Drive
Largest movements
- Tangible fixed assets -€148,221
down €148,221 (-27.0%), from €548,551 to €400,331
of which Furniture and vehicles: -€148,016
- Intangible fixed assets -€110,701
down €110,701 (-29.4%), from €376,112 to €265,410
- Receivables within one year +€28,589
up €28,589 (+53.7%), from €53,266 to €81,855
of which Trade receivables: +€28,487
- Debts after one year -€136,403
down €136,403 (-56.0%), from €243,766 to €107,362
- Profit (loss) carried forward -€119,575
down €119,575 (-9.0%), from -€1.3m to -€1.5m
- Tax, wage and social debts +€106,802
up €106,802 (+40.7%), from €262,126 to €368,928
of which Remuneration and social security: +€102,147
- Accrued charges and deferred income -€82,892
down €82,892 (-28.0%), from €296,226 to €213,333
- Trade debts +€13,015
up €13,015 (+9.4%), from €138,395 to €151,410
- Gross operating margin +€376,478
up €376,478 (+32.0%), from €1.2m to €1.6m
- Financial income -€146,406
down €146,406 (-99.8%), from €146,746 to €340
- Staff costs +€106,723
up €106,723 (+8.4%), from €1.3m to €1.4m
- Depreciation +€103,692
up €103,692 (+66.8%), from €155,230 to €258,922
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 | €1,155,871 | €927,177 | -€228,694 | -19.8% |
| Fixed assets | 21/28 | €924,753 | €665,831 | -€258,922 | -28.0% |
| Intangible fixed assets | 21 | €376,112 | €265,410 | -€110,701 | -29.4% |
| Tangible fixed assets | 22/27 | €548,551 | €400,331 | -€148,221 | -27.0% |
| Plant, machinery and equipment | 23 | €373 | €169 | -€205 | -54.8% |
| Furniture and vehicles | 24 | €548,178 | €400,162 | -€148,016 | -27.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €231,118 | €261,346 | +€30,228 | +13.1% |
| Amounts receivable within one year | 40/41 | €53,266 | €81,855 | +€28,589 | +53.7% |
| Trade receivables | 40 | €53,183 | €81,671 | +€28,487 | +53.6% |
| Other amounts receivable | 41 | €83 | €185 | +€102 | +123.0% |
| Cash at bank and in hand | 54/58 | €166,857 | €166,015 | -€842 | -0.5% |
| Deferred charges and accrued income | 490/1 | €10,995 | €13,476 | +€2,481 | +22.6% |
| Total equity and liabilities | 10/49 | €1,155,871 | €927,177 | -€228,694 | -19.8% |
| Equity | 10/15 | €25,000 | -€94,575 | -€119,575 | |
| Contributions | 10/11 | €971,353 | €971,353 | = | 0.0% |
| Reserves | 13 | €385,939 | €385,939 | = | 0.0% |
| Tax-exempt reserves | 132 | €385,939 | €385,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,332,292 | -€1,451,867 | -€119,575 | -9.0% |
| Amounts payable | 17/49 | €1,130,871 | €1,021,752 | -€109,119 | -9.6% |
| Amounts payable after more than one year | 17 | €243,766 | €107,362 | -€136,403 | -56.0% |
| Financial debts | 170/4 | €243,766 | €107,362 | -€136,403 | -56.0% |
| Amounts payable within one year | 42/48 | €590,880 | €701,057 | +€110,177 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €148,139 | €149,054 | +€915 | +0.6% |
| Trade debts | 44 | €138,395 | €151,410 | +€13,015 | +9.4% |
| Suppliers | 440/4 | €138,395 | €151,410 | +€13,015 | +9.4% |
| Taxes, remuneration and social security | 45 | €262,126 | €368,928 | +€106,802 | +40.7% |
| Taxes | 450/3 | €19,805 | €24,459 | +€4,655 | +23.5% |
| Remuneration and social security | 454/9 | €242,322 | €344,469 | +€102,147 | +42.2% |
| Other amounts payable | 47/48 | €42,219 | €31,664 | -€10,555 | -25.0% |
| Accrued charges and deferred income | 492/3 | €296,226 | €213,333 | -€82,892 | -28.0% |
| Remuneration, social security and pensions | 62 | €1,275,806 | €1,382,529 | +€106,723 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,230 | €258,922 | +€103,692 | +66.8% |
| Other operating charges | 640/8 | €14,426 | €2,881 | -€11,545 | -80.0% |
| Gross operating margin | 9900 | €1,175,648 | €1,552,126 | +€376,478 | +32.0% |
| Operating profit (loss) | 9901 | -€269,814 | -€92,206 | +€177,607 | +65.8% |
| Financial income | 75/76B | €146,746 | €340 | -€146,406 | -99.8% |
| Recurring financial income | 75 | €146,746 | €340 | -€146,406 | -99.8% |
| Financial charges | 65/66B | €20,932 | €27,709 | +€6,776 | +32.4% |
| Recurring financial charges | 65 | €20,932 | €27,709 | +€6,776 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€144,000 | -€119,575 | +€24,425 | +17.0% |
| Profit (loss) for the period | 9904 | -€144,000 | -€119,575 | +€24,425 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€144,000 | -€119,575 | +€24,425 | +17.0% |
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 8 October 2026 via checked.be.