SAM SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€19,743
down €19,743 (-90.4%), from €21,847 to €2,104
of which Furniture and vehicles: -€20,724
- Cash -€7,426
down €7,426 (-33.0%), from €22,537 to €15,111
mainly Debts after one year (-€17,806) and Tax, wage and social debts (-€5,785)
- Receivables within one year +€3,965
up €3,965 (+29.0%), from €13,672 to €17,637
of which Other amounts receivable: +€5,613
- Debts after one year -€17,806
no longer reported in 2024 (was €17,806)
- Other debts +€8,614
new in 2024: €8,614
- Tax, wage and social debts -€5,785
down €5,785 (-52.5%), from €11,027 to €5,242
of which Taxes: -€3,285
- Profit (loss) carried forward -€5,220
down €5,220 (-32.0%), from €16,307 to €11,087
- Current portion of long-term debt -€4,769
no longer reported in 2024 (was €4,769)
- Purchases and services +€43,783
up €43,783 (+74.4%), from €58,847 to €102,630
- Gross operating margin -€26,841
down €26,841 (-93.6%), from €28,680 to €1,839
- Depreciation -€6,062
down €6,062 (-93.8%), from €6,463 to €400
- Taxes -€4,080
no longer reported in 2024 (was €4,080)
- Turnover -€3,646
down €3,646 (-4.2%), from €87,527 to €83,881
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 | €58,056 | €34,852 | -€23,204 | -40.0% |
| Fixed assets | 21/28 | €21,847 | €2,104 | -€19,743 | -90.4% |
| Tangible fixed assets | 22/27 | €21,847 | €2,104 | -€19,743 | -90.4% |
| Plant, machinery and equipment | 23 | - | €981 | +€981 | |
| Furniture and vehicles | 24 | €21,847 | €1,123 | -€20,724 | -94.9% |
| Current assets | 29/58 | €36,209 | €32,748 | -€3,461 | -9.6% |
| Amounts receivable within one year | 40/41 | €13,672 | €17,637 | +€3,965 | +29.0% |
| Trade receivables | 40 | €13,672 | €12,024 | -€1,648 | -12.1% |
| Other amounts receivable | 41 | - | €5,613 | +€5,613 | |
| Cash at bank and in hand | 54/58 | €22,537 | €15,111 | -€7,426 | -33.0% |
| Total equity and liabilities | 10/49 | €58,056 | €34,852 | -€23,204 | -40.0% |
| Equity | 10/15 | €20,431 | €15,211 | -€5,220 | -25.5% |
| Contributions | 10/11 | €4,123 | €4,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,307 | €11,087 | -€5,220 | -32.0% |
| Amounts payable | 17/49 | €37,625 | €19,641 | -€17,984 | -47.8% |
| Amounts payable after more than one year | 17 | €17,806 | - | -€17,806 | |
| Financial debts | 170/4 | €17,806 | - | -€17,806 | |
| Amounts payable within one year | 42/48 | €19,819 | €19,641 | -€178 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,769 | - | -€4,769 | |
| Trade debts | 44 | €4,023 | €5,786 | +€1,763 | +43.8% |
| Suppliers | 440/4 | €4,023 | €5,786 | +€1,763 | +43.8% |
| Taxes, remuneration and social security | 45 | €11,027 | €5,242 | -€5,785 | -52.5% |
| Taxes | 450/3 | €8,527 | €5,242 | -€3,285 | -38.5% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €8,614 | +€8,614 | |
| Turnover | 70 | €87,527 | €83,881 | -€3,646 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,847 | €102,630 | +€43,783 | +74.4% |
| Remuneration, social security and pensions | 62 | - | €2,348 | +€2,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,463 | €400 | -€6,062 | -93.8% |
| Other operating charges | 640/8 | €947 | €2,173 | +€1,226 | +129.5% |
| Gross operating margin | 9900 | €28,680 | €1,839 | -€26,841 | -93.6% |
| Operating profit (loss) | 9901 | €21,270 | -€3,083 | -€24,353 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €887 | €2,137 | +€1,251 | +141.0% |
| Recurring financial charges | 65 | €887 | €2,137 | +€1,251 | +141.0% |
| Profit (loss) for the period before taxes | 9903 | €20,387 | -€5,220 | -€25,607 | |
| Income taxes | 67/77 | €4,080 | - | -€4,080 | |
| Profit (loss) for the period | 9904 | €16,307 | -€5,220 | -€21,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,307 | -€5,220 | -€21,527 |
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 30 September 2026 via checked.be.