SAM'S SUPPORT: 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 SUPPORT
Largest movements
- Receivables within one year -€16,159
down €16,159 (-61.2%), from €26,392 to €10,232
of which Trade receivables: -€21,109
- Cash +€14,008
up €14,008 (+39.2%), from €35,760 to €49,767
mainly Receivables within one year (+€16,159) and Trade debts (+€11,122)
- Deferred charges and accrued income -€9,628
down €9,628 (-78.8%), from €12,217 to €2,590
- Tangible fixed assets -€8,419
down €8,419 (-58.9%), from €14,297 to €5,878
of which Furniture and vehicles: -€6,889
- Profit (loss) carried forward -€14,005
new in 2025: -€14,005
- Trade debts +€11,122
up €11,122 (+329.4%), from €3,377 to €14,499
- Reserves -€6,566
down €6,566 (-37.4%), from €17,537 to €10,970
- Accrued charges and deferred income -€5,927
down €5,927 (-100.0%), from €5,927 to €0
- Debts after one year -€4,456
down €4,456 (-20.7%), from €21,572 to €17,115
- Gross operating margin -€27,193
down €27,193, from €24,542 to -€2,651
- Depreciation -€4,073
down €4,073 (-32.6%), from €12,491 to €8,419
- Taxes -€741
down €741 (-80.4%), from €922 to €181
- Financial charges -€273
down €273 (-10.8%), from €2,520 to €2,247
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 | €88,665 | €68,467 | -€20,198 | -22.8% |
| Fixed assets | 21/28 | €14,297 | €5,878 | -€8,419 | -58.9% |
| Tangible fixed assets | 22/27 | €14,297 | €5,878 | -€8,419 | -58.9% |
| Plant, machinery and equipment | 23 | €5,562 | €4,032 | -€1,530 | -27.5% |
| Furniture and vehicles | 24 | €8,735 | €1,846 | -€6,889 | -78.9% |
| Current assets | 29/58 | €74,368 | €62,589 | -€11,779 | -15.8% |
| Amounts receivable within one year | 40/41 | €26,392 | €10,232 | -€16,159 | -61.2% |
| Trade receivables | 40 | €21,539 | €430 | -€21,109 | -98.0% |
| Other amounts receivable | 41 | €4,852 | €9,802 | +€4,950 | +102.0% |
| Cash at bank and in hand | 54/58 | €35,760 | €49,767 | +€14,008 | +39.2% |
| Deferred charges and accrued income | 490/1 | €12,217 | €2,590 | -€9,628 | -78.8% |
| Total equity and liabilities | 10/49 | €88,665 | €68,467 | -€20,198 | -22.8% |
| Equity | 10/15 | €29,937 | €9,366 | -€20,571 | -68.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,537 | €10,970 | -€6,566 | -37.4% |
| Distributable reserves | 133 | €17,537 | €10,970 | -€6,566 | -37.4% |
| Profit (loss) carried forward | 14 | - | -€14,005 | -€14,005 | |
| Amounts payable | 17/49 | €58,728 | €59,101 | +€373 | +0.6% |
| Amounts payable after more than one year | 17 | €21,572 | €17,115 | -€4,456 | -20.7% |
| Financial debts | 170/4 | €21,572 | €17,115 | -€4,456 | -20.7% |
| Amounts payable within one year | 42/48 | €31,230 | €41,986 | +€10,756 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €4,369 | €4,456 | +€87 | +2.0% |
| Financial debts | 43 | - | €201 | +€201 | |
| Credit institutions | 430/8 | - | €201 | +€201 | |
| Trade debts | 44 | €3,377 | €14,499 | +€11,122 | +329.4% |
| Suppliers | 440/4 | €3,377 | €14,499 | +€11,122 | +329.4% |
| Taxes, remuneration and social security | 45 | €1,248 | €929 | -€319 | -25.6% |
| Taxes | 450/3 | €1,248 | €929 | -€319 | -25.6% |
| Other amounts payable | 47/48 | €22,236 | €21,901 | -€335 | -1.5% |
| Accrued charges and deferred income | 492/3 | €5,927 | €0 | -€5,927 | -100.0% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,491 | €8,419 | -€4,073 | -32.6% |
| Other operating charges | 640/8 | €449 | €508 | +€58 | +12.9% |
| Gross operating margin | 9900 | €24,542 | -€2,651 | -€27,193 | |
| Operating profit (loss) | 9901 | €11,601 | -€11,577 | -€23,178 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €2,520 | €2,247 | -€273 | -10.8% |
| Recurring financial charges | 65 | €2,520 | €2,247 | -€273 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €9,091 | -€13,824 | -€22,914 | |
| Income taxes | 67/77 | €922 | €181 | -€741 | -80.4% |
| Profit (loss) for the period | 9904 | €8,169 | -€14,005 | -€22,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,169 | -€14,005 | -€22,173 |
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 7 October 2026 via checked.be.