SAM’S CONCEPT: 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’S CONCEPT
Largest movements
- Cash -€5,469
down €5,469 (-57.5%), from €9,519 to €4,050
mainly Net result for the year (-€16,243) and Other debts (-€334)
- Stocks and contracts -€2,000
down €2,000 (-93.0%), from €2,150 to €150
- Receivables within one year -€709
down €709 (-24.8%), from €2,853 to €2,145
of which Trade receivables: -€709
- Profit (loss) carried forward -€16,243
down €16,243 (-183.6%), from -€8,849 to -€25,093
- Tax, wage and social debts +€8,345
up €8,345 (+937.4%), from €890 to €9,236
of which Remuneration and social security: +€5,386
- Other debts -€334
down €334 (-1.8%), from €18,962 to €18,628
- Staff costs +€14,725
new in 2024: €14,725
- Gross operating margin +€6,013
up €6,013 (+88.1%), from -€6,828 to -€815
- Other operating charges -€393
down €393 (-46.0%), from €854 to €461
- Financial charges +€196
up €196 (+398.3%), from €49 to €245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,522 | €6,345 | -€8,177 | -56.3% |
| Current assets | 29/58 | €14,522 | €6,345 | -€8,177 | -56.3% |
| Stocks and contracts in progress | 3 | €2,150 | €150 | -€2,000 | -93.0% |
| Stocks | 30/36 | €2,150 | €150 | -€2,000 | -93.0% |
| Amounts receivable within one year | 40/41 | €2,853 | €2,145 | -€709 | -24.8% |
| Trade receivables | 40 | €853 | €145 | -€709 | -83.1% |
| Other amounts receivable | 41 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,519 | €4,050 | -€5,469 | -57.5% |
| Total equity and liabilities | 10/49 | €14,522 | €6,345 | -€8,177 | -56.3% |
| Equity | 10/15 | -€6,849 | -€23,093 | -€16,243 | -237.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,849 | -€25,093 | -€16,243 | -183.6% |
| Amounts payable | 17/49 | €21,371 | €29,437 | +€8,066 | +37.7% |
| Amounts payable within one year | 42/48 | €21,371 | €29,437 | +€8,066 | +37.7% |
| Trade debts | 44 | €1,519 | €1,574 | +€55 | +3.6% |
| Suppliers | 440/4 | €1,519 | €1,574 | +€55 | +3.6% |
| Taxes, remuneration and social security | 45 | €890 | €9,236 | +€8,345 | +937.4% |
| Taxes | 450/3 | €890 | €3,850 | +€2,959 | +332.4% |
| Remuneration and social security | 454/9 | - | €5,386 | +€5,386 | |
| Other amounts payable | 47/48 | €18,962 | €18,628 | -€334 | -1.8% |
| Non-recurring operating income | 76A | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | - | €14,725 | +€14,725 | |
| Other operating charges | 640/8 | €854 | €461 | -€393 | -46.0% |
| Gross operating margin | 9900 | -€6,828 | -€815 | +€6,013 | +88.1% |
| Operating profit (loss) | 9901 | -€7,682 | -€16,000 | -€8,319 | -108.3% |
| Financial income | 75/76B | €20 | €2 | -€18 | -90.1% |
| Recurring financial income | 75 | €20 | €2 | -€18 | -90.1% |
| Financial charges | 65/66B | €49 | €245 | +€196 | +398.3% |
| Recurring financial charges | 65 | €49 | €245 | +€196 | +398.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,711 | -€16,243 | -€8,533 | -110.7% |
| Profit (loss) for the period | 9904 | -€7,711 | -€16,243 | -€8,533 | -110.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,711 | -€16,243 | -€8,533 | -110.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.