SAM HOUSE: 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 HOUSE
Largest movements
- Receivables within one year -€15,786
down €15,786 (-18.5%), from €85,149 to €69,363
- Tangible fixed assets -€15,638
down €15,638 (-2.7%), from €588,767 to €573,129
- Debts after one year -€45,467
down €45,467 (-9.4%), from €481,697 to €436,230
- Other debts +€11,084
up €11,084 (+7.0%), from €158,850 to €169,935
- Gross operating margin -€4,346
down €4,346 (-12.1%), from €36,031 to €31,685
- Financial charges -€1,318
down €1,318 (-7.8%), from €16,837 to €15,519
- Financial income -€587
down €587 (-16.8%), from €3,496 to €2,908
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 | €678,487 | €646,168 | -€32,318 | -4.8% |
| Fixed assets | 21/28 | €588,767 | €573,129 | -€15,638 | -2.7% |
| Tangible fixed assets | 22/27 | €588,767 | €573,129 | -€15,638 | -2.7% |
| Land and buildings | 22 | €588,767 | €573,129 | -€15,638 | -2.7% |
| Current assets | 29/58 | €89,720 | €73,040 | -€16,681 | -18.6% |
| Amounts receivable within one year | 40/41 | €85,149 | €69,363 | -€15,786 | -18.5% |
| Other amounts receivable | 41 | €85,149 | €69,363 | -€15,786 | -18.5% |
| Cash at bank and in hand | 54/58 | €3,915 | €2,822 | -€1,093 | -27.9% |
| Deferred charges and accrued income | 490/1 | €657 | €854 | +€198 | +30.1% |
| Total equity and liabilities | 10/49 | €678,487 | €646,168 | -€32,318 | -4.8% |
| Equity | 10/15 | -€7,808 | -€6,778 | +€1,030 | +13.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,808 | -€21,778 | +€1,030 | +4.5% |
| Amounts payable | 17/49 | €686,294 | €652,946 | -€33,348 | -4.9% |
| Amounts payable after more than one year | 17 | €481,697 | €436,230 | -€45,467 | -9.4% |
| Financial debts | 170/4 | €481,697 | €436,230 | -€45,467 | -9.4% |
| Amounts payable within one year | 42/48 | €202,597 | €216,716 | +€14,119 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €43,747 | €45,467 | +€1,721 | +3.9% |
| Trade debts | 44 | - | €1,314 | +€1,314 | |
| Suppliers | 440/4 | - | €1,314 | +€1,314 | |
| Other amounts payable | 47/48 | €158,850 | €169,935 | +€11,084 | +7.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,638 | €15,638 | = | 0.0% |
| Other operating charges | 640/8 | €1,614 | €1,557 | -€57 | -3.5% |
| Gross operating margin | 9900 | €36,031 | €31,685 | -€4,346 | -12.1% |
| Operating profit (loss) | 9901 | €18,780 | €14,490 | -€4,290 | -22.8% |
| Financial income | 75/76B | €3,496 | €2,908 | -€587 | -16.8% |
| Recurring financial income | 75 | €3,496 | €2,908 | -€587 | -16.8% |
| Financial charges | 65/66B | €16,837 | €15,519 | -€1,318 | -7.8% |
| Recurring financial charges | 65 | €16,837 | €15,519 | -€1,318 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €5,438 | €1,880 | -€3,559 | -65.4% |
| Profit (loss) for the period | 9904 | €5,438 | €1,880 | -€3,559 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,438 | €1,880 | -€3,559 | -65.4% |
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 4 October 2026 via checked.be.