SAM GOORIS: 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 GOORIS
Largest movements
- Cash -€146,222
down €146,222 (-28.1%), from €520,083 to €373,861
mainly Receivables within one year (-€139,210) and Other debts (-€135,529)
- Receivables within one year +€139,210
up €139,210 (+735.8%), from €18,921 to €158,131
of which Trade receivables: +€144,248
- Reserves +€175,045
up €175,045 (+59.6%), from €293,918 to €468,964
- Other debts -€135,529
down €135,529 (-97.3%), from €139,341 to €3,812
- Short-term financial debts -€29,186
down €29,186 (-69.8%), from €41,805 to €12,618
- Tax, wage and social debts -€19,917
down €19,917 (-42.7%), from €46,619 to €26,702
of which Taxes: -€22,862
- Gross operating margin -€48,049
down €48,049 (-11.7%), from €412,058 to €364,009
- Taxes -€6,732
down €6,732 (-6.1%), from €110,800 to €104,068
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 | €557,091 | €548,344 | -€8,747 | -1.6% |
| Fixed assets | 21/28 | €15,153 | €11,201 | -€3,951 | -26.1% |
| Tangible fixed assets | 22/27 | €15,153 | €11,201 | -€3,951 | -26.1% |
| Plant, machinery and equipment | 23 | €926 | €693 | -€234 | -25.2% |
| Furniture and vehicles | 24 | €9,072 | €6,301 | -€2,771 | -30.5% |
| Other tangible fixed assets | 26 | €5,154 | €4,207 | -€947 | -18.4% |
| Current assets | 29/58 | €541,938 | €537,143 | -€4,796 | -0.9% |
| Amounts receivable within one year | 40/41 | €18,921 | €158,131 | +€139,210 | +735.8% |
| Trade receivables | 40 | €6,056 | €150,304 | +€144,248 | +2381.8% |
| Other amounts receivable | 41 | €12,865 | €7,826 | -€5,038 | -39.2% |
| Cash at bank and in hand | 54/58 | €520,083 | €373,861 | -€146,222 | -28.1% |
| Deferred charges and accrued income | 490/1 | €2,935 | €5,151 | +€2,216 | +75.5% |
| Total equity and liabilities | 10/49 | €557,091 | €548,344 | -€8,747 | -1.6% |
| Equity | 10/15 | €312,510 | €487,556 | +€175,045 | +56.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €293,918 | €468,964 | +€175,045 | +59.6% |
| Distributable reserves | 133 | €293,918 | €468,964 | +€175,045 | +59.6% |
| Amounts payable | 17/49 | €244,581 | €60,789 | -€183,792 | -75.1% |
| Amounts payable within one year | 42/48 | €239,851 | €60,789 | -€179,062 | -74.7% |
| Financial debts | 43 | €41,805 | €12,618 | -€29,186 | -69.8% |
| Other loans | 439 | €41,805 | €12,618 | -€29,186 | -69.8% |
| Trade debts | 44 | €12,086 | €17,656 | +€5,570 | +46.1% |
| Suppliers | 440/4 | €12,086 | €17,656 | +€5,570 | +46.1% |
| Taxes, remuneration and social security | 45 | €46,619 | €26,702 | -€19,917 | -42.7% |
| Taxes | 450/3 | €46,619 | €23,757 | -€22,862 | -49.0% |
| Remuneration and social security | 454/9 | - | €2,945 | +€2,945 | |
| Other amounts payable | 47/48 | €139,341 | €3,812 | -€135,529 | -97.3% |
| Accrued charges and deferred income | 492/3 | €4,730 | - | -€4,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,832 | €5,455 | +€622 | +12.9% |
| Other operating charges | 640/8 | €1,206 | €1,675 | +€469 | +38.9% |
| Gross operating margin | 9900 | €412,058 | €364,009 | -€48,049 | -11.7% |
| Operating profit (loss) | 9901 | €406,019 | €356,880 | -€49,140 | -12.1% |
| Financial income | 75/76B | €2 | €1 | -€0 | -11.6% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -11.6% |
| Financial charges | 65/66B | €3,140 | €1,768 | -€1,372 | -43.7% |
| Recurring financial charges | 65 | €3,140 | €1,768 | -€1,372 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €402,881 | €355,113 | -€47,768 | -11.9% |
| Income taxes | 67/77 | €110,800 | €104,068 | -€6,732 | -6.1% |
| Profit (loss) for the period | 9904 | €292,081 | €251,045 | -€41,036 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €292,081 | €251,045 | -€41,036 | -14.0% |
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 9 October 2026 via checked.be.