SAM EN MINA: 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 EN MINA
Largest movements
- Cash +€38,595
up €38,595 (+1,206%), from €3,200 to €41,794
mainly Net result for the year (+€30,597) and Tax, wage and social debts (+€17,118)
- Stocks and contracts -€2,984
down €2,984 (-76.1%), from €3,920 to €936
- Receivables within one year +€1,250
up €1,250 (+3.5%), from €35,580 to €36,831
- Reserves +€30,597
up €30,597 (+212%), from €14,463 to €45,060
- Tax, wage and social debts +€17,118
up €17,118 (+583%), from €2,937 to €20,054
of which Taxes: +€15,381
- Trade debts -€8,194
down €8,194 (-74.3%), from €11,021 to €2,827
- Current portion of long-term debt -€2,660
down €2,660 (-37.6%), from €7,079 to €4,419
- Gross operating margin +€40,028
up €40,028 (+258%), from €15,536 to €55,564
- Taxes +€14,428
up €14,428 (+863%), from €1,673 to €16,101
- Staff costs +€6,272
new in 2024: €6,272
- Other operating charges -€3,603
down €3,603 (-59.2%), from €6,084 to €2,481
- Financial charges -€3,568
down €3,568 (-96.9%), from €3,681 to €114
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,700 | €79,560 | +€36,860 | +86.3% |
| Current assets | 29/58 | €42,700 | €79,560 | +€36,860 | +86.3% |
| Stocks and contracts in progress | 3 | €3,920 | €936 | -€2,984 | -76.1% |
| Stocks | 30/36 | €3,920 | €936 | -€2,984 | -76.1% |
| Amounts receivable within one year | 40/41 | €35,580 | €36,831 | +€1,250 | +3.5% |
| Other amounts receivable | 41 | €35,580 | €36,831 | +€1,250 | +3.5% |
| Cash at bank and in hand | 54/58 | €3,200 | €41,794 | +€38,595 | +1,206% |
| Total equity and liabilities | 10/49 | €42,700 | €79,560 | +€36,860 | +86.3% |
| Equity | 10/15 | €21,663 | €52,260 | +€30,597 | +141% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €14,463 | €45,060 | +€30,597 | +212% |
| Distributable reserves | 133 | €14,463 | €45,060 | +€30,597 | +212% |
| Amounts payable | 17/49 | €21,037 | €27,300 | +€6,264 | +29.8% |
| Amounts payable within one year | 42/48 | €21,037 | €27,300 | +€6,264 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €7,079 | €4,419 | -€2,660 | -37.6% |
| Trade debts | 44 | €11,021 | €2,827 | -€8,194 | -74.3% |
| Suppliers | 440/4 | €11,021 | €2,827 | -€8,194 | -74.3% |
| Taxes, remuneration and social security | 45 | €2,937 | €20,054 | +€17,118 | +583% |
| Taxes | 450/3 | €2,937 | €18,317 | +€15,381 | +524% |
| Remuneration and social security | 454/9 | - | €1,737 | +€1,737 | |
| Remuneration, social security and pensions | 62 | - | €6,272 | +€6,272 | |
| Other operating charges | 640/8 | €6,084 | €2,481 | -€3,603 | -59.2% |
| Gross operating margin | 9900 | €15,536 | €55,564 | +€40,028 | +258% |
| Operating profit (loss) | 9901 | €9,452 | €46,811 | +€37,359 | +395% |
| Financial income | 75/76B | €38 | €1 | -€38 | -98.6% |
| Recurring financial income | 75 | €38 | €1 | -€38 | -98.6% |
| Financial charges | 65/66B | €3,681 | €114 | -€3,568 | -96.9% |
| Recurring financial charges | 65 | €3,681 | €114 | -€3,568 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €5,809 | €46,698 | +€40,889 | +704% |
| Income taxes | 67/77 | €1,673 | €16,101 | +€14,428 | +863% |
| Profit (loss) for the period | 9904 | €4,136 | €30,597 | +€26,461 | +640% |
| Profit (loss) for the period to be appropriated | 9905 | €4,136 | €30,597 | +€26,461 | +640% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.