SAMA JUNE: 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 JUNE
Largest movements
- Stocks and contracts +€12,323
up €12,323 (+11.4%), from €107,735 to €120,058
- Cash +€6,300
up €6,300 (+1599.0%), from €394 to €6,694
mainly Net result for the year (+€23,457) and Tax, wage and social debts (+€1,166)
- Profit (loss) carried forward +€23,457
up €23,457 (+25.2%), from €93,129 to €116,586
- Other debts -€6,000
no longer reported in 2024 (was €6,000)
- Other operating charges -€651
down €651 (-65.1%), from €1,000 to €349
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 | €108,129 | €126,752 | +€18,623 | +17.2% |
| Current assets | 29/58 | €108,129 | €126,752 | +€18,623 | +17.2% |
| Stocks and contracts in progress | 3 | €107,735 | €120,058 | +€12,323 | +11.4% |
| Stocks | 30/36 | €107,735 | €120,058 | +€12,323 | +11.4% |
| Cash at bank and in hand | 54/58 | €394 | €6,694 | +€6,300 | +1599.0% |
| Total equity and liabilities | 10/49 | €108,129 | €126,752 | +€18,623 | +17.2% |
| Equity | 10/15 | €102,129 | €125,586 | +€23,457 | +23.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,129 | €116,586 | +€23,457 | +25.2% |
| Amounts payable | 17/49 | €6,000 | €1,166 | -€4,834 | -80.6% |
| Amounts payable within one year | 42/48 | €6,000 | €1,166 | -€4,834 | -80.6% |
| Taxes, remuneration and social security | 45 | - | €1,166 | +€1,166 | |
| Taxes | 450/3 | - | €1,166 | +€1,166 | |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €1,000 | €349 | -€651 | -65.1% |
| Gross operating margin | 9900 | €23,719 | €23,806 | +€87 | +0.4% |
| Operating profit (loss) | 9901 | €22,719 | €23,457 | +€738 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €22,719 | €23,457 | +€738 | +3.2% |
| Profit (loss) for the period | 9904 | €22,719 | €23,457 | +€738 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,719 | €23,457 | +€738 | +3.2% |
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 6 October 2026 via checked.be.