SAMA 2010: 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.
SAMA 2010
Largest movements
- Receivables within one year -€963
down €963 (-64.2%), from €1,500 to €537
- Cash -€863
down €863 (-14.1%), from €6,108 to €5,244
mainly Tax, wage and social debts (-€7,950) and Investment in fixed assets (net) (-€594)
- Stocks and contracts -€639
down €639 (-54.0%), from €1,185 to €545
- Tangible fixed assets -€406
down €406 (-25.1%), from €1,619 to €1,213
of which Furniture and vehicles: -€473
- Tax, wage and social debts -€7,950
down €7,950 (-50.1%), from €15,881 to €7,931
of which Remuneration and social security: -€6,618
- Profit (loss) carried forward +€5,733
up €5,733 (+21.1%), from -€27,220 to -€21,487
- Other debts -€328
down €328 (-54.8%), from €599 to €271
- Trade debts -€327
down €327 (-4.4%), from €7,441 to €7,115
- Staff costs -€23,308
down €23,308 (-52.7%), from €44,193 to €20,885
- Gross operating margin -€9,924
down €9,924 (-25.5%), from €38,973 to €29,049
- Other operating charges -€3,254
down €3,254 (-77.1%), from €4,222 to €968
- Taxes -€1,184
no longer reported in 2024 (was €1,184)
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 | €10,411 | €7,540 | -€2,872 | -27.6% |
| Fixed assets | 21/28 | €1,619 | €1,213 | -€406 | -25.1% |
| Tangible fixed assets | 22/27 | €1,619 | €1,213 | -€406 | -25.1% |
| Plant, machinery and equipment | 23 | €1,146 | €1,213 | +€67 | +5.9% |
| Furniture and vehicles | 24 | €473 | - | -€473 | |
| Current assets | 29/58 | €8,793 | €6,327 | -€2,466 | -28.0% |
| Stocks and contracts in progress | 3 | €1,185 | €545 | -€639 | -54.0% |
| Stocks | 30/36 | €1,185 | €545 | -€639 | -54.0% |
| Amounts receivable within one year | 40/41 | €1,500 | €537 | -€963 | -64.2% |
| Other amounts receivable | 41 | €1,500 | €537 | -€963 | -64.2% |
| Cash at bank and in hand | 54/58 | €6,108 | €5,244 | -€863 | -14.1% |
| Total equity and liabilities | 10/49 | €10,411 | €7,540 | -€2,872 | -27.6% |
| Equity | 10/15 | -€13,510 | -€7,777 | +€5,733 | +42.4% |
| Contributions | 10/11 | €13,710 | €13,710 | = | 0.0% |
| Capital | 10 | €13,710 | €13,710 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €4,890 | €4,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,220 | -€21,487 | +€5,733 | +21.1% |
| Amounts payable | 17/49 | €23,921 | €15,317 | -€8,604 | -36.0% |
| Amounts payable within one year | 42/48 | €23,921 | €15,317 | -€8,604 | -36.0% |
| Trade debts | 44 | €7,441 | €7,115 | -€327 | -4.4% |
| Suppliers | 440/4 | €7,441 | €7,115 | -€327 | -4.4% |
| Taxes, remuneration and social security | 45 | €15,881 | €7,931 | -€7,950 | -50.1% |
| Taxes | 450/3 | €2,037 | €705 | -€1,332 | -65.4% |
| Remuneration and social security | 454/9 | €13,843 | €7,226 | -€6,618 | -47.8% |
| Other amounts payable | 47/48 | €599 | €271 | -€328 | -54.8% |
| Remuneration, social security and pensions | 62 | €44,193 | €20,885 | -€23,308 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €1,000 | +€83 | +9.1% |
| Other operating charges | 640/8 | €4,222 | €968 | -€3,254 | -77.1% |
| Gross operating margin | 9900 | €38,973 | €29,049 | -€9,924 | -25.5% |
| Operating profit (loss) | 9901 | -€10,359 | €6,196 | +€16,555 | |
| Financial income | 75/76B | €173 | €106 | -€67 | -38.6% |
| Recurring financial income | 75 | €173 | €106 | -€67 | -38.6% |
| Financial charges | 65/66B | €395 | €570 | +€175 | +44.3% |
| Recurring financial charges | 65 | €395 | €570 | +€175 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,581 | €5,733 | +€16,313 | |
| Income taxes | 67/77 | €1,184 | - | -€1,184 | |
| Profit (loss) for the period | 9904 | -€11,765 | €5,733 | +€17,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,765 | €5,733 | +€17,498 |
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 5 October 2026 via checked.be.