SAM RENOV: 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 RENOV
Largest movements
- Tangible fixed assets -€5,434
down €5,434 (-79.8%), from €6,812 to €1,377
of which Furniture and vehicles: -€5,237
- Receivables within one year +€5,222
up €5,222 (+25.3%), from €20,661 to €25,883
of which Trade receivables: +€6,620
- Cash -€4,046
down €4,046 (-80.2%), from €5,042 to €996
mainly Debts after one year (-€6,705) and Receivables within one year (-€5,222)
- Debts after one year -€6,705
down €6,705 (-80.9%), from €8,288 to €1,583
- Current portion of long-term debt -€4,915
down €4,915 (-42.3%), from €11,620 to €6,705
- Short-term financial debts +€2,557
new in 2025: €2,557
- Profit (loss) carried forward +€2,537
up €2,537 (+92.0%), from €2,756 to €5,293
- Other debts +€1,329
up €1,329 (+41.6%), from €3,197 to €4,526
- Turnover -€81,725
no longer reported in 2025 (was €81,725)
- Purchases and services -€77,969
no longer reported in 2025 (was €77,969)
- Gross operating margin -€1,798
down €1,798 (-13.9%), from €12,981 to €11,182
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.
Derived cash bridge
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 | €33,285 | €29,026 | -€4,258 | -12.8% |
| Fixed assets | 21/28 | €7,562 | €2,127 | -€5,434 | -71.9% |
| Tangible fixed assets | 22/27 | €6,812 | €1,377 | -€5,434 | -79.8% |
| Plant, machinery and equipment | 23 | €198 | - | -€198 | |
| Furniture and vehicles | 24 | €6,614 | €1,377 | -€5,237 | -79.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €25,723 | €26,899 | +€1,176 | +4.6% |
| Amounts receivable within one year | 40/41 | €20,661 | €25,883 | +€5,222 | +25.3% |
| Trade receivables | 40 | €19,206 | €25,826 | +€6,620 | +34.5% |
| Other amounts receivable | 41 | €1,455 | €57 | -€1,398 | -96.1% |
| Current investments | 50/53 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,042 | €996 | -€4,046 | -80.2% |
| Total equity and liabilities | 10/49 | €33,285 | €29,026 | -€4,258 | -12.8% |
| Equity | 10/15 | €2,756 | €5,293 | +€2,537 | +92.0% |
| Profit (loss) carried forward | 14 | €2,756 | €5,293 | +€2,537 | +92.0% |
| Amounts payable | 17/49 | €30,529 | €23,734 | -€6,795 | -22.3% |
| Amounts payable after more than one year | 17 | €8,288 | €1,583 | -€6,705 | -80.9% |
| Financial debts | 170/4 | €8,288 | €1,583 | -€6,705 | -80.9% |
| Amounts payable within one year | 42/48 | €22,241 | €22,151 | -€90 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,620 | €6,705 | -€4,915 | -42.3% |
| Financial debts | 43 | - | €2,557 | +€2,557 | |
| Credit institutions | 430/8 | - | €2,557 | +€2,557 | |
| Trade debts | 44 | €2,349 | €2,979 | +€631 | +26.9% |
| Suppliers | 440/4 | €2,349 | €2,979 | +€631 | +26.9% |
| Taxes, remuneration and social security | 45 | €5,075 | €5,384 | +€309 | +6.1% |
| Taxes | 450/3 | €3,075 | €3,884 | +€809 | +26.3% |
| Remuneration and social security | 454/9 | €2,000 | €1,500 | -€500 | -25.0% |
| Other amounts payable | 47/48 | €3,197 | €4,526 | +€1,329 | +41.6% |
| Turnover | 70 | €81,725 | - | -€81,725 | |
| Non-recurring operating income | 76A | €9,225 | - | -€9,225 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,969 | - | -€77,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,173 | €5,434 | -€739 | -12.0% |
| Other operating charges | 640/8 | €1,400 | €1,124 | -€276 | -19.7% |
| Gross operating margin | 9900 | €12,981 | €11,182 | -€1,798 | -13.9% |
| Operating profit (loss) | 9901 | €5,407 | €4,624 | -€783 | -14.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.7% |
| Financial charges | 65/66B | €1,464 | €917 | -€547 | -37.4% |
| Recurring financial charges | 65 | €1,464 | €917 | -€547 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €3,944 | €3,707 | -€236 | -6.0% |
| Income taxes | 67/77 | €1,894 | €1,171 | -€724 | -38.2% |
| Profit (loss) for the period | 9904 | €2,049 | €2,537 | +€487 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,049 | €2,537 | +€487 | +23.8% |
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 24 October 2026 via checked.be.