SAM.ENG.CO: 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.ENG.CO
Largest movements
- Cash -€6,322
down €6,322 (-33.0%), from €19,172 to €12,850
mainly Contributions, distributions and other (-€8,666) and Receivables within one year (-€5,259)
- Receivables within one year +€5,259
up €5,259 (+19.9%), from €26,366 to €31,625
of which Trade receivables: +€16,941
- Trade debts -€4,777
down €4,777 (-88.9%), from €5,372 to €595
- Profit (loss) carried forward +€4,628
up €4,628 (+20.7%), from €22,411 to €27,039
- Tax, wage and social debts -€3,515
down €3,515 (-35.1%), from €10,016 to €6,501
- Other debts +€2,600
new in 2025: €2,600
- Turnover -€14,361
down €14,361 (-24.5%), from €58,657 to €44,296
- Purchases and services -€12,103
down €12,103 (-31.1%), from €38,907 to €26,805
- Taxes -€4,159
down €4,159 (-42.9%), from €9,692 to €5,533
- Depreciation -€2,155
no longer reported in 2025 (was €2,155)
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 | €45,539 | €44,475 | -€1,064 | -2.3% |
| Current assets | 29/58 | €45,539 | €44,475 | -€1,064 | -2.3% |
| Amounts receivable within one year | 40/41 | €26,366 | €31,625 | +€5,259 | +19.9% |
| Trade receivables | 40 | €8,984 | €25,925 | +€16,941 | +188.6% |
| Other amounts receivable | 41 | €17,382 | €5,700 | -€11,682 | -67.2% |
| Cash at bank and in hand | 54/58 | €19,172 | €12,850 | -€6,322 | -33.0% |
| Total equity and liabilities | 10/49 | €45,539 | €44,475 | -€1,064 | -2.3% |
| Equity | 10/15 | €30,150 | €34,778 | +€4,628 | +15.4% |
| Contributions | 10/11 | €5,879 | €5,879 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,411 | €27,039 | +€4,628 | +20.7% |
| Amounts payable | 17/49 | €15,388 | €9,696 | -€5,692 | -37.0% |
| Amounts payable within one year | 42/48 | €15,388 | €9,696 | -€5,692 | -37.0% |
| Trade debts | 44 | €5,372 | €595 | -€4,777 | -88.9% |
| Suppliers | 440/4 | €5,372 | €595 | -€4,777 | -88.9% |
| Taxes, remuneration and social security | 45 | €10,016 | €6,501 | -€3,515 | -35.1% |
| Taxes | 450/3 | €10,016 | €6,501 | -€3,515 | -35.1% |
| Other amounts payable | 47/48 | - | €2,600 | +€2,600 | |
| Turnover | 70 | €58,657 | €44,296 | -€14,361 | -24.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,907 | €26,805 | -€12,103 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | - | -€2,155 | |
| Other operating charges | 640/8 | €984 | €1,016 | +€32 | +3.3% |
| Non-recurring operating charges | 66A | €6,053 | €119 | -€5,934 | -98.0% |
| Gross operating margin | 9900 | €19,750 | €20,148 | +€398 | +2.0% |
| Operating profit (loss) | 9901 | €10,559 | €19,013 | +€8,454 | +80.1% |
| Financial income | 75/76B | €457 | - | -€457 | |
| Recurring financial income | 75 | €457 | - | -€457 | |
| Financial charges | 65/66B | €207 | €185 | -€22 | -10.6% |
| Recurring financial charges | 65 | €207 | €185 | -€22 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €10,808 | €18,828 | +€8,020 | +74.2% |
| Income taxes | 67/77 | €9,692 | €5,533 | -€4,159 | -42.9% |
| Profit (loss) for the period | 9904 | €1,116 | €13,295 | +€12,178 | +1090.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,116 | €13,295 | +€12,178 | +1090.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.