SAM FOOD: 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 FOOD
Largest movements
- Cash +€201,372
up €201,372 (+10,473%), from €1,923 to €203,295
mainly Net result for the year (+€231,462) and Deferred charges and accrued income (+€53,947)
- Deferred charges and accrued income -€53,947
no longer reported in 2024 (was €53,947)
- Tangible fixed assets -€6,636
down €6,636 (-18.5%), from €35,859 to €29,223
of which Other tangible fixed assets: -€4,132
- Profit (loss) carried forward +€231,462
up €231,462 (+65.8%), from -€351,924 to -€120,462
- Trade debts -€54,170
down €54,170 (-15.7%), from €345,175 to €291,005
- Tax, wage and social debts -€45,000
down €45,000 (-99.5%), from €45,248 to €248
of which Remuneration and social security: -€40,511
- Debts after one year +€7,658
up €7,658 (+8.2%), from €93,700 to €101,359
- Staff costs -€150,414
no longer reported in 2024 (was €150,414)
- Gross operating margin +€90,894
up €90,894 (+60.6%), from €149,878 to €240,772
- Depreciation -€9,665
down €9,665 (-52.8%), from €18,301 to €8,636
- Financial charges -€3,818
down €3,818 (-85.0%), from €4,492 to €674
- Other operating charges -€3,455
no longer reported in 2024 (was €3,455)
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 | €138,401 | €278,351 | +€139,950 | +101% |
| Fixed assets | 21/28 | €36,359 | €29,723 | -€6,636 | -18.3% |
| Tangible fixed assets | 22/27 | €35,859 | €29,223 | -€6,636 | -18.5% |
| Plant, machinery and equipment | 23 | €1,529 | €2,748 | +€1,220 | +79.8% |
| Furniture and vehicles | 24 | €11,170 | €7,447 | -€3,723 | -33.3% |
| Other tangible fixed assets | 26 | €23,160 | €19,028 | -€4,132 | -17.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €102,042 | €248,627 | +€146,586 | +144% |
| Amounts receivable within one year | 40/41 | €46,171 | €45,332 | -€839 | -1.8% |
| Other amounts receivable | 41 | €46,171 | €45,332 | -€839 | -1.8% |
| Cash at bank and in hand | 54/58 | €1,923 | €203,295 | +€201,372 | +10,473% |
| Deferred charges and accrued income | 490/1 | €53,947 | - | -€53,947 | |
| Total equity and liabilities | 10/49 | €138,401 | €278,351 | +€139,950 | +101% |
| Equity | 10/15 | -€345,723 | -€114,261 | +€231,462 | +67.0% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Contributions outside capital | 11 | €6,201 | - | -€6,201 | |
| Other | 1109/19 | €6,201 | - | -€6,201 | |
| Profit (loss) carried forward | 14 | -€351,924 | -€120,462 | +€231,462 | +65.8% |
| Amounts payable | 17/49 | €484,124 | €392,612 | -€91,512 | -18.9% |
| Amounts payable after more than one year | 17 | €93,700 | €101,359 | +€7,658 | +8.2% |
| Other amounts payable | 178/9 | €93,700 | €101,359 | +€7,658 | +8.2% |
| Amounts payable within one year | 42/48 | €390,424 | €291,253 | -€99,170 | -25.4% |
| Trade debts | 44 | €345,175 | €291,005 | -€54,170 | -15.7% |
| Suppliers | 440/4 | €345,175 | €291,005 | -€54,170 | -15.7% |
| Taxes, remuneration and social security | 45 | €45,248 | €248 | -€45,000 | -99.5% |
| Taxes | 450/3 | €4,489 | - | -€4,489 | |
| Remuneration and social security | 454/9 | €40,759 | €248 | -€40,511 | -99.4% |
| Remuneration, social security and pensions | 62 | €150,414 | - | -€150,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,301 | €8,636 | -€9,665 | -52.8% |
| Other operating charges | 640/8 | €3,455 | - | -€3,455 | |
| Gross operating margin | 9900 | €149,878 | €240,772 | +€90,894 | +60.6% |
| Operating profit (loss) | 9901 | -€22,293 | €232,136 | +€254,429 | |
| Financial charges | 65/66B | €4,492 | €674 | -€3,818 | -85.0% |
| Recurring financial charges | 65 | €4,492 | €674 | -€3,818 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,785 | €231,462 | +€258,247 | |
| Profit (loss) for the period | 9904 | -€26,785 | €231,462 | +€258,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,785 | €231,462 | +€258,247 |
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.