SAM&more: 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&more
Largest movements
- Receivables within one year +€66,596
up €66,596 (+39.8%), from €167,368 to €233,964
of which Trade receivables: +€56,461
- Cash +€50,981
up €50,981 (+133.6%), from €38,153 to €89,134
mainly Net result for the year (+€90,524) and Trade debts (+€21,825)
- Deferred charges and accrued income +€8,991
up €8,991 (+280.8%), from €3,202 to €12,192
- Profit (loss) carried forward +€90,524
up €90,524 (+67.7%), from €133,722 to €224,246
- Trade debts +€21,825
up €21,825 (+37.1%), from €58,848 to €80,673
- Tax, wage and social debts +€16,075
up €16,075 (+142.3%), from €11,300 to €27,375
of which Remuneration and social security: +€20,839
- Staff costs +€163,860
up €163,860, from €0 to €163,860
- Gross operating margin +€140,499
up €140,499 (+99.8%), from €140,806 to €281,305
- Taxes -€5,177
down €5,177 (-17.0%), from €30,392 to €25,215
- Financial charges +€3,930
up €3,930 (+21796.9%), from €18 to €3,948
- Financial income +€2,979
up €2,979 (+41491.5%), from €7 to €2,986
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 | €208,723 | €337,113 | +€128,391 | +61.5% |
| Fixed assets | 21/28 | - | €1,823 | +€1,823 | |
| Tangible fixed assets | 22/27 | - | €1,823 | +€1,823 | |
| Furniture and vehicles | 24 | - | €1,823 | +€1,823 | |
| Current assets | 29/58 | €208,723 | €335,290 | +€126,568 | +60.6% |
| Amounts receivable within one year | 40/41 | €167,368 | €233,964 | +€66,596 | +39.8% |
| Trade receivables | 40 | €162,124 | €218,585 | +€56,461 | +34.8% |
| Other amounts receivable | 41 | €5,243 | €15,378 | +€10,135 | +193.3% |
| Cash at bank and in hand | 54/58 | €38,153 | €89,134 | +€50,981 | +133.6% |
| Deferred charges and accrued income | 490/1 | €3,202 | €12,192 | +€8,991 | +280.8% |
| Total equity and liabilities | 10/49 | €208,723 | €337,113 | +€128,391 | +61.5% |
| Equity | 10/15 | €138,522 | €229,046 | +€90,524 | +65.4% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,722 | €224,246 | +€90,524 | +67.7% |
| Amounts payable | 17/49 | €70,201 | €108,067 | +€37,866 | +53.9% |
| Amounts payable within one year | 42/48 | €70,167 | €108,067 | +€37,900 | +54.0% |
| Trade debts | 44 | €58,848 | €80,673 | +€21,825 | +37.1% |
| Suppliers | 440/4 | €58,848 | €80,673 | +€21,825 | +37.1% |
| Taxes, remuneration and social security | 45 | €11,300 | €27,375 | +€16,075 | +142.3% |
| Taxes | 450/3 | €11,300 | €6,536 | -€4,763 | -42.2% |
| Remuneration and social security | 454/9 | - | €20,839 | +€20,839 | |
| Other amounts payable | 47/48 | €19 | €19 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €34 | €0 | -€34 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | €163,860 | +€163,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €237 | +€237 | |
| Other operating charges | 640/8 | €200 | €508 | +€308 | +154.0% |
| Gross operating margin | 9900 | €140,806 | €281,305 | +€140,499 | +99.8% |
| Operating profit (loss) | 9901 | €140,606 | €116,701 | -€23,905 | -17.0% |
| Financial income | 75/76B | €7 | €2,986 | +€2,979 | +41491.5% |
| Recurring financial income | 75 | €7 | €2,986 | +€2,979 | +41491.5% |
| Financial charges | 65/66B | €18 | €3,948 | +€3,930 | +21796.9% |
| Recurring financial charges | 65 | €18 | €3,948 | +€3,930 | +21796.9% |
| Profit (loss) for the period before taxes | 9903 | €140,595 | €115,739 | -€24,856 | -17.7% |
| Income taxes | 67/77 | €30,392 | €25,215 | -€5,177 | -17.0% |
| Profit (loss) for the period | 9904 | €110,203 | €90,524 | -€19,679 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,203 | €90,524 | -€19,679 | -17.9% |
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 5 October 2026 via checked.be.