Sam VV Management: 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 VV Management
Largest movements
- Receivables within one year -€3,964
down €3,964 (-67.9%), from €5,839 to €1,875
of which Trade receivables: -€3,964
- Cash +€1,921
up €1,921 (+103%), from €1,859 to €3,780
mainly Receivables within one year (+€3,964) and Other debts (+€3,109)
- Profit (loss) carried forward -€4,388
down €4,388, from €1,354 to -€3,034
- Other debts +€3,109
up €3,109 (+361%), from €862 to €3,972
- Tax, wage and social debts -€972
down €972 (-50.1%), from €1,939 to €968
- Trade debts +€242
up €242 (+18.7%), from €1,293 to €1,534
- Gross operating margin -€6,421
down €6,421, from €3,023 to -€3,398
- Taxes -€924
down €924, from €920 to -€4
- Other operating charges +€285
up €285 (+56.7%), from €502 to €787
- Financial charges -€40
down €40 (-16.1%), from €247 to €207
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 | €7,948 | €5,939 | -€2,009 | -25.3% |
| Fixed assets | 21/28 | €250 | €285 | +€35 | +14.0% |
| Financial fixed assets | 28 | €250 | €285 | +€35 | +14.0% |
| Current assets | 29/58 | €7,698 | €5,654 | -€2,044 | -26.5% |
| Amounts receivable within one year | 40/41 | €5,839 | €1,875 | -€3,964 | -67.9% |
| Trade receivables | 40 | €4,589 | €625 | -€3,964 | -86.4% |
| Other amounts receivable | 41 | €1,250 | €1,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,859 | €3,780 | +€1,921 | +103% |
| Total equity and liabilities | 10/49 | €7,948 | €5,939 | -€2,009 | -25.3% |
| Equity | 10/15 | €3,854 | -€534 | -€4,388 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,354 | -€3,034 | -€4,388 | |
| Amounts payable | 17/49 | €4,094 | €6,474 | +€2,379 | +58.1% |
| Amounts payable within one year | 42/48 | €4,094 | €6,474 | +€2,379 | +58.1% |
| Trade debts | 44 | €1,293 | €1,534 | +€242 | +18.7% |
| Suppliers | 440/4 | €1,293 | €1,534 | +€242 | +18.7% |
| Taxes, remuneration and social security | 45 | €1,939 | €968 | -€972 | -50.1% |
| Taxes | 450/3 | €1,939 | €968 | -€972 | -50.1% |
| Other amounts payable | 47/48 | €862 | €3,972 | +€3,109 | +361% |
| Other operating charges | 640/8 | €502 | €787 | +€285 | +56.7% |
| Gross operating margin | 9900 | €3,023 | -€3,398 | -€6,421 | |
| Operating profit (loss) | 9901 | €2,521 | -€4,185 | -€6,706 | |
| Financial charges | 65/66B | €247 | €207 | -€40 | -16.1% |
| Recurring financial charges | 65 | €247 | €207 | -€40 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €2,274 | -€4,392 | -€6,666 | |
| Income taxes | 67/77 | €920 | -€4 | -€924 | |
| Profit (loss) for the period | 9904 | €1,354 | -€4,388 | -€5,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,354 | -€4,388 | -€5,742 |
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.