Sam'Eclair: 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'Eclair
Largest movements
- Tangible fixed assets +€42,167
up €42,167 (+521.2%), from €8,091 to €50,258
of which Furniture and vehicles: +€40,568
- Cash +€15,156
up €15,156 (+678.0%), from €2,235 to €17,391
mainly Debts after one year (+€34,023) and Trade debts (+€31,605)
- Receivables within one year +€14,937
up €14,937 (+51.7%), from €28,911 to €43,849
of which Trade receivables: +€12,924
- Debts after one year +€34,023
new in 2025: €34,023
- Trade debts +€31,605
up €31,605 (+145.3%), from €21,751 to €53,356
- Advances received +€12,697
new in 2025: €12,697
- Profit (loss) carried forward -€5,242
down €5,242 (-656.3%), from -€799 to -€6,040
- Tax, wage and social debts -€4,024
down €4,024 (-65.8%), from €6,115 to €2,090
of which Remuneration and social security: -€3,787
- Depreciation +€9,461
up €9,461 (+481.4%), from €1,965 to €11,426
- Staff costs +€2,010
up €2,010 (+13.1%), from €15,288 to €17,298
- Financial charges +€640
up €640 (+29.5%), from €2,166 to €2,805
- Gross operating margin -€603
down €603 (-2.2%), from €27,469 to €26,865
- Taxes -€386
no longer reported in 2025 (was €386)
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 | €39,238 | €111,683 | +€72,445 | +184.6% |
| Fixed assets | 21/28 | €8,091 | €50,443 | +€42,352 | +523.4% |
| Tangible fixed assets | 22/27 | €8,091 | €50,258 | +€42,167 | +521.2% |
| Furniture and vehicles | 24 | €8,091 | €48,659 | +€40,568 | +501.4% |
| Leasing and similar rights | 25 | - | €1,599 | +€1,599 | |
| Financial fixed assets | 28 | - | €184 | +€184 | |
| Current assets | 29/58 | €31,147 | €61,240 | +€30,094 | +96.6% |
| Amounts receivable within one year | 40/41 | €28,911 | €43,849 | +€14,937 | +51.7% |
| Trade receivables | 40 | €26,838 | €39,761 | +€12,924 | +48.2% |
| Other amounts receivable | 41 | €2,074 | €4,088 | +€2,014 | +97.1% |
| Cash at bank and in hand | 54/58 | €2,235 | €17,391 | +€15,156 | +678.0% |
| Total equity and liabilities | 10/49 | €39,238 | €111,683 | +€72,445 | +184.6% |
| Equity | 10/15 | €7,201 | €1,960 | -€5,242 | -72.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€799 | -€6,040 | -€5,242 | -656.3% |
| Amounts payable | 17/49 | €32,036 | €109,723 | +€77,687 | +242.5% |
| Amounts payable after more than one year | 17 | - | €34,023 | +€34,023 | |
| Financial debts | 170/4 | - | €34,023 | +€34,023 | |
| Amounts payable within one year | 42/48 | €32,036 | €75,019 | +€42,982 | +134.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,947 | +€3,947 | |
| Trade debts | 44 | €21,751 | €53,356 | +€31,605 | +145.3% |
| Suppliers | 440/4 | €21,751 | €53,356 | +€31,605 | +145.3% |
| Advances received on contracts in progress | 46 | - | €12,697 | +€12,697 | |
| Taxes, remuneration and social security | 45 | €6,115 | €2,090 | -€4,024 | -65.8% |
| Taxes | 450/3 | €874 | €636 | -€238 | -27.2% |
| Remuneration and social security | 454/9 | €5,241 | €1,454 | -€3,787 | -72.3% |
| Other amounts payable | 47/48 | €4,170 | €2,929 | -€1,242 | -29.8% |
| Accrued charges and deferred income | 492/3 | - | €682 | +€682 | |
| Remuneration, social security and pensions | 62 | €15,288 | €17,298 | +€2,010 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €11,426 | +€9,461 | +481.4% |
| Other operating charges | 640/8 | €469 | €613 | +€144 | +30.7% |
| Gross operating margin | 9900 | €27,469 | €26,865 | -€603 | -2.2% |
| Operating profit (loss) | 9901 | €9,745 | -€2,473 | -€12,218 | |
| Financial income | 75/76B | €124 | €37 | -€88 | -70.5% |
| Recurring financial income | 75 | €124 | €37 | -€88 | -70.5% |
| Financial charges | 65/66B | €2,166 | €2,805 | +€640 | +29.5% |
| Recurring financial charges | 65 | €2,166 | €2,805 | +€640 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €7,704 | -€5,242 | -€12,946 | |
| Income taxes | 67/77 | €386 | - | -€386 | |
| Profit (loss) for the period | 9904 | €7,318 | -€5,242 | -€12,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,318 | -€5,242 | -€12,560 |
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.