SAM'S SCISSORS: 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 SCISSORS
Largest movements
- Cash -€11,676
down €11,676 (-28.7%), from €40,683 to €29,006
mainly Contributions, distributions and other (-€11,407) and Debts after one year (-€10,082)
- Tangible fixed assets -€8,491
down €8,491 (-7.9%), from €107,841 to €99,350
of which Land and buildings: -€6,585
- Receivables after one year +€7,040
new in 2025: €7,040
- Receivables within one year +€4,045
up €4,045 (+36.3%), from €11,134 to €15,179
of which Other amounts receivable: +€2,304
- Debts after one year -€10,082
down €10,082 (-9.4%), from €107,039 to €96,956
- Profit (loss) carried forward -€7,377
down €7,377 (-64.7%), from €11,407 to €4,030
- Tax, wage and social debts +€5,303
up €5,303 (+129.0%), from €4,112 to €9,415
of which Remuneration and social security: +€3,296
- Trade debts +€3,385
up €3,385 (+41.6%), from €8,136 to €11,521
- Gross operating margin -€6,241
down €6,241 (-20.5%), from €30,408 to €24,167
- Staff costs +€1,613
up €1,613 (+106.7%), from €1,511 to €3,124
- Other operating charges +€1,015
up €1,015 (+45.4%), from €2,236 to €3,251
- Taxes -€750
down €750 (-23.0%), from €3,265 to €2,515
- Financial charges -€444
down €444 (-13.0%), from €3,411 to €2,968
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 | €161,088 | €152,473 | -€8,614 | -5.3% |
| Fixed assets | 21/28 | €108,204 | €99,713 | -€8,491 | -7.8% |
| Tangible fixed assets | 22/27 | €107,841 | €99,350 | -€8,491 | -7.9% |
| Land and buildings | 22 | €101,035 | €94,449 | -€6,585 | -6.5% |
| Furniture and vehicles | 24 | €151 | €19 | -€132 | -87.5% |
| Other tangible fixed assets | 26 | €6,656 | €4,882 | -€1,774 | -26.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €52,883 | €52,760 | -€123 | -0.2% |
| Amounts receivable after more than one year | 29 | - | €7,040 | +€7,040 | |
| Other amounts receivable | 291 | - | €7,040 | +€7,040 | |
| Stocks and contracts in progress | 3 | €419 | €675 | +€256 | +61.1% |
| Stocks | 30/36 | €419 | €675 | +€256 | +61.1% |
| Amounts receivable within one year | 40/41 | €11,134 | €15,179 | +€4,045 | +36.3% |
| Trade receivables | 40 | €7,218 | €8,959 | +€1,741 | +24.1% |
| Other amounts receivable | 41 | €3,916 | €6,220 | +€2,304 | +58.8% |
| Cash at bank and in hand | 54/58 | €40,683 | €29,006 | -€11,676 | -28.7% |
| Deferred charges and accrued income | 490/1 | €648 | €859 | +€211 | +32.6% |
| Total equity and liabilities | 10/49 | €161,088 | €152,473 | -€8,614 | -5.3% |
| Equity | 10/15 | €31,867 | €24,490 | -€7,377 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,407 | €4,030 | -€7,377 | -64.7% |
| Amounts payable | 17/49 | €129,221 | €127,983 | -€1,238 | -1.0% |
| Amounts payable after more than one year | 17 | €107,039 | €96,956 | -€10,082 | -9.4% |
| Financial debts | 170/4 | €107,039 | €96,956 | -€10,082 | -9.4% |
| Amounts payable within one year | 42/48 | €22,182 | €31,027 | +€8,845 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €9,935 | €10,082 | +€148 | +1.5% |
| Trade debts | 44 | €8,136 | €11,521 | +€3,385 | +41.6% |
| Suppliers | 440/4 | €8,136 | €11,521 | +€3,385 | +41.6% |
| Taxes, remuneration and social security | 45 | €4,112 | €9,415 | +€5,303 | +129.0% |
| Taxes | 450/3 | €4,108 | €6,115 | +€2,007 | +48.9% |
| Remuneration and social security | 454/9 | €4 | €3,300 | +€3,296 | +81789.3% |
| Other amounts payable | 47/48 | - | €9 | +€9 | |
| Remuneration, social security and pensions | 62 | €1,511 | €3,124 | +€1,613 | +106.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,579 | €8,491 | -€88 | -1.0% |
| Other operating charges | 640/8 | €2,236 | €3,251 | +€1,015 | +45.4% |
| Gross operating margin | 9900 | €30,408 | €24,167 | -€6,241 | -20.5% |
| Operating profit (loss) | 9901 | €18,083 | €9,301 | -€8,781 | -48.6% |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €211 | +€211 | |
| Financial charges | 65/66B | €3,411 | €2,968 | -€444 | -13.0% |
| Recurring financial charges | 65 | €3,411 | €2,968 | -€444 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €14,671 | €6,545 | -€8,126 | -55.4% |
| Income taxes | 67/77 | €3,265 | €2,515 | -€750 | -23.0% |
| Profit (loss) for the period | 9904 | €11,407 | €4,030 | -€7,377 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,407 | €4,030 | -€7,377 | -64.7% |
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 6 October 2026 via checked.be.