SAM-INVEST: what changed
What changed
SAM-INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€29,095
2024 · -€23,162-€5,933
Equity
€154,421
2024 · €183,516-€29,095
Cash
€233
2024 · €12,602-€12,369
Balance sheet total
€331,940
2024 · €376,175-€44,236
Largest movements
Assets
- Tangible fixed assets -€30,735
down €30,735 (-12.1%), from €254,797 to €224,062
of which Land and buildings: -€27,501
- Cash -€12,369
down €12,369 (-98.2%), from €12,602 to €233
mainly Net result for the year (-€29,095) and Debts after one year (-€9,491)
Equity and liabilities
- Profit (loss) carried forward -€29,095
down €29,095 (-44.1%), from -€66,002 to -€95,096
- Debts after one year -€9,491
down €9,491 (-8.8%), from €107,299 to €97,808
- Accrued charges and deferred income -€5,427
down €5,427 (-15.9%), from €34,085 to €28,657
Income statement
- Gross operating margin -€7,076
down €7,076 (-44.7%), from €15,831 to €8,755
- Other operating charges -€569
down €569 (-13.7%), from €4,153 to €3,585
- Financial charges -€484
down €484 (-8.9%), from €5,471 to €4,987
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€23,162
Gross operating margin
-€7,076
Depreciation
-€0
Other operating charges
+€569
Financial income
+€35
Financial charges
+€484
Taxes
+€55
Result 2025
-€29,095
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,091
Investment
€0
Financing
-€9,278
Cash 2024
€12,602
From operations (derived)
-€3,091
Net result for the year
-€29,095
Depreciation
+€30,735
Receivables within one year
+€3,099
Deferred charges and accrued income
-€1,967
Trade debts
-€724
Tax, wage and social debts
+€260
Other debts
+€28
Accrued charges and deferred income
-€5,427
Financing
-€9,278
Debts after one year
-€9,491
Current portion of long-term debt
+€213
Cash 2025
€233
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,175 | €331,940 | -€44,236 | -11.8% |
| Fixed assets | 21/28 | €255,032 | €224,297 | -€30,735 | -12.1% |
| Tangible fixed assets | 22/27 | €254,797 | €224,062 | -€30,735 | -12.1% |
| Land and buildings | 22 | €246,936 | €219,435 | -€27,501 | -11.1% |
| Plant, machinery and equipment | 23 | €7,861 | €4,627 | -€3,234 | -41.1% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €121,143 | €107,643 | -€13,500 | -11.1% |
| Amounts receivable within one year | 40/41 | €36,347 | €33,248 | -€3,099 | -8.5% |
| Trade receivables | 40 | €5,638 | €10,580 | +€4,942 | +87.7% |
| Other amounts receivable | 41 | €30,709 | €22,668 | -€8,041 | -26.2% |
| Cash at bank and in hand | 54/58 | €12,602 | €233 | -€12,369 | -98.2% |
| Deferred charges and accrued income | 490/1 | €72,195 | €74,162 | +€1,967 | +2.7% |
| Total equity and liabilities | 10/49 | €376,175 | €331,940 | -€44,236 | -11.8% |
| Equity | 10/15 | €183,516 | €154,421 | -€29,095 | -15.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €99,517 | €99,517 | = | 0.0% |
| Distributable reserves | 133 | €99,517 | €99,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,002 | -€95,096 | -€29,095 | -44.1% |
| Amounts payable | 17/49 | €192,660 | €177,519 | -€15,141 | -7.9% |
| Amounts payable after more than one year | 17 | €107,299 | €97,808 | -€9,491 | -8.8% |
| Financial debts | 170/4 | €107,299 | €97,808 | -€9,491 | -8.8% |
| Amounts payable within one year | 42/48 | €51,276 | €51,053 | -€223 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €9,278 | €9,491 | +€213 | +2.3% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €13,964 | €13,240 | -€724 | -5.2% |
| Suppliers | 440/4 | €13,964 | €13,240 | -€724 | -5.2% |
| Taxes, remuneration and social security | 45 | €782 | €1,042 | +€260 | +33.3% |
| Taxes | 450/3 | €782 | €1,042 | +€260 | +33.3% |
| Other amounts payable | 47/48 | €2,253 | €2,281 | +€28 | +1.3% |
| Accrued charges and deferred income | 492/3 | €34,085 | €28,657 | -€5,427 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,735 | €30,735 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,153 | €3,585 | -€569 | -13.7% |
| Gross operating margin | 9900 | €15,831 | €8,755 | -€7,076 | -44.7% |
| Operating profit (loss) | 9901 | -€19,058 | -€25,565 | -€6,507 | -34.1% |
| Financial income | 75/76B | €1,421 | €1,457 | +€35 | +2.5% |
| Recurring financial income | 75 | €1,421 | €1,457 | +€35 | +2.5% |
| Financial charges | 65/66B | €5,471 | €4,987 | -€484 | -8.9% |
| Recurring financial charges | 65 | €5,471 | €4,987 | -€484 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,107 | -€29,095 | -€5,987 | -25.9% |
| Income taxes | 67/77 | €55 | - | -€55 | |
| Profit (loss) for the period | 9904 | -€23,162 | -€29,095 | -€5,933 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,162 | -€29,095 | -€5,933 | -25.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.