SAMAN CONSULTING: 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.
SAMAN CONSULTING
Largest movements
- Receivables within one year +€88,068
up €88,068 (+244%), from €36,111 to €124,179
of which Trade receivables: +€79,201
- Cash -€65,208
down €65,208 (-30.5%), from €213,561 to €148,353
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€88,068)
- Receivables after one year -€20,146
down €20,146 (-10.6%), from €189,573 to €169,427
of which Other amounts receivable: -€189,573
- Tangible fixed assets -€16,074
down €16,074 (-1.9%), from €849,917 to €833,843
of which Land and buildings: -€20,984
- Debts after one year -€79,341
down €79,341 (-10.5%), from €756,440 to €677,099
- Reserves +€38,156
up €38,156 (+10.2%), from €373,891 to €412,047
of which Distributable reserves: +€38,156
- Current portion of long-term debt +€18,938
up €18,938 (+22.2%), from €85,383 to €104,321
- Turnover +€432,860
new in 2024: €432,860
- Purchases and services +€151,752
new in 2024: €151,752
- Gross operating margin +€131,357
up €131,357 (+87.7%), from €149,751 to €281,108
- Taxes +€43,292
up €43,292 (+154%), from €28,175 to €71,466
- Depreciation +€7,161
up €7,161 (+16.9%), from €42,474 to €49,635
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.
Derived cash bridge
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 | €1,573,650 | €1,557,683 | -€15,967 | -1.0% |
| Fixed assets | 21/28 | €1,130,786 | €1,114,712 | -€16,074 | -1.4% |
| Tangible fixed assets | 22/27 | €849,917 | €833,843 | -€16,074 | -1.9% |
| Land and buildings | 22 | €827,469 | €806,485 | -€20,984 | -2.5% |
| Plant, machinery and equipment | 23 | €15,832 | €14,518 | -€1,314 | -8.3% |
| Furniture and vehicles | 24 | €6,616 | €12,840 | +€6,223 | +94.1% |
| Financial fixed assets | 28 | €280,869 | €280,869 | = | 0.0% |
| Current assets | 29/58 | €442,864 | €442,971 | +€107 | 0.0% |
| Amounts receivable after more than one year | 29 | €189,573 | €169,427 | -€20,146 | -10.6% |
| Trade receivables | 290 | - | €169,427 | +€169,427 | |
| Other amounts receivable | 291 | €189,573 | - | -€189,573 | |
| Amounts receivable within one year | 40/41 | €36,111 | €124,179 | +€88,068 | +244% |
| Trade receivables | 40 | €100 | €79,301 | +€79,201 | +79,201% |
| Other amounts receivable | 41 | €36,011 | €44,878 | +€8,867 | +24.6% |
| Cash at bank and in hand | 54/58 | €213,561 | €148,353 | -€65,208 | -30.5% |
| Deferred charges and accrued income | 490/1 | €3,619 | €1,013 | -€2,606 | -72.0% |
| Total equity and liabilities | 10/49 | €1,573,650 | €1,557,683 | -€15,967 | -1.0% |
| Equity | 10/15 | €594,158 | €632,313 | +€38,156 | +6.4% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €373,891 | €412,047 | +€38,156 | +10.2% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €371,412 | €409,568 | +€38,156 | +10.3% |
| Profit (loss) carried forward | 14 | €207,869 | €207,869 | = | 0.0% |
| Amounts payable | 17/49 | €979,492 | €925,370 | -€54,123 | -5.5% |
| Amounts payable after more than one year | 17 | €756,440 | €677,099 | -€79,341 | -10.5% |
| Financial debts | 170/4 | €756,440 | €677,099 | -€79,341 | -10.5% |
| Amounts payable within one year | 42/48 | €223,052 | €248,271 | +€25,219 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €85,383 | €104,321 | +€18,938 | +22.2% |
| Trade debts | 44 | €7,627 | €11,307 | +€3,680 | +48.2% |
| Suppliers | 440/4 | €7,627 | €11,307 | +€3,680 | +48.2% |
| Taxes, remuneration and social security | 45 | €30,042 | €32,643 | +€2,600 | +8.7% |
| Taxes | 450/3 | €30,042 | €32,643 | +€2,600 | +8.7% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Turnover | 70 | - | €432,860 | +€432,860 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €151,752 | +€151,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,474 | €49,635 | +€7,161 | +16.9% |
| Other operating charges | 640/8 | €2,452 | €3,632 | +€1,181 | +48.2% |
| Non-recurring operating charges | 66A | - | €159 | +€159 | |
| Gross operating margin | 9900 | €149,751 | €281,108 | +€131,357 | +87.7% |
| Operating profit (loss) | 9901 | €104,825 | €227,682 | +€122,856 | +117% |
| Financial income | 75/76B | €4,582 | €5,817 | +€1,235 | +27.0% |
| Recurring financial income | 75 | €4,582 | €5,817 | +€1,235 | +27.0% |
| Financial charges | 65/66B | €25,103 | €23,877 | -€1,227 | -4.9% |
| Recurring financial charges | 65 | €25,103 | €23,877 | -€1,227 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €84,304 | €209,622 | +€125,318 | +149% |
| Income taxes | 67/77 | €28,175 | €71,466 | +€43,292 | +154% |
| Profit (loss) for the period | 9904 | €56,129 | €138,156 | +€82,026 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €56,129 | €138,156 | +€82,026 | +146% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.