SAMAND: 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.
SAMAND
Largest movements
- Receivables within one year -€20,016
down €20,016 (-22.4%), from €89,160 to €69,145
- Cash +€1,034
up €1,034 (+185.3%), from €558 to €1,592
mainly Receivables within one year (+€20,016) and Tax, wage and social debts (+€7,511)
- Profit (loss) carried forward -€12,928
down €12,928 (-28.7%), from -€45,067 to -€57,995
- Trade debts -€12,597
down €12,597 (-13.4%), from €93,980 to €81,382
- Tax, wage and social debts +€7,511
up €7,511 (+87.1%), from €8,625 to €16,136
of which Taxes: +€4,273
- Other debts -€1,631
down €1,631 (-14.4%), from €11,344 to €9,714
- Turnover -€79,717
no longer reported in 2024 (was €79,717)
- Purchases and services -€70,308
no longer reported in 2024 (was €70,308)
- Gross operating margin -€9,005
down €9,005 (-86.7%), from €10,383 to €1,378
- Other operating charges -€6,695
down €6,695 (-76.8%), from €8,723 to €2,028
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 | €91,482 | €71,837 | -€19,645 | -21.5% |
| Formation expenses | 20 | €1,100 | €1,100 | = | 0.0% |
| Fixed assets | 21/28 | €663 | - | -€663 | |
| Tangible fixed assets | 22/27 | €663 | - | -€663 | |
| Plant, machinery and equipment | 23 | €663 | - | -€663 | |
| Current assets | 29/58 | €89,718 | €70,737 | -€18,982 | -21.2% |
| Amounts receivable within one year | 40/41 | €89,160 | €69,145 | -€20,016 | -22.4% |
| Trade receivables | 40 | €89,160 | €69,145 | -€20,016 | -22.4% |
| Cash at bank and in hand | 54/58 | €558 | €1,592 | +€1,034 | +185.3% |
| Total equity and liabilities | 10/49 | €91,482 | €71,837 | -€19,645 | -21.5% |
| Equity | 10/15 | -€26,467 | -€39,395 | -€12,928 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€45,067 | -€57,995 | -€12,928 | -28.7% |
| Amounts payable | 17/49 | €117,949 | €111,232 | -€6,717 | -5.7% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Financial debts | 170/4 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,949 | €107,232 | -€6,717 | -5.9% |
| Trade debts | 44 | €93,980 | €81,382 | -€12,597 | -13.4% |
| Suppliers | 440/4 | €93,980 | €81,382 | -€12,597 | -13.4% |
| Taxes, remuneration and social security | 45 | €8,625 | €16,136 | +€7,511 | +87.1% |
| Taxes | 450/3 | €3,554 | €7,826 | +€4,273 | +120.2% |
| Remuneration and social security | 454/9 | €5,071 | €8,310 | +€3,239 | +63.9% |
| Other amounts payable | 47/48 | €11,344 | €9,714 | -€1,631 | -14.4% |
| Turnover | 70 | €79,717 | - | -€79,717 | |
| Goods, raw materials, services and sundry goods | 60/61 | €70,308 | - | -€70,308 | |
| Remuneration, social security and pensions | 62 | €10,610 | €11,386 | +€775 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €663 | +€332 | +100.0% |
| Other operating charges | 640/8 | €8,723 | €2,028 | -€6,695 | -76.8% |
| Gross operating margin | 9900 | €10,383 | €1,378 | -€9,005 | -86.7% |
| Operating profit (loss) | 9901 | -€9,283 | -€12,699 | -€3,416 | -36.8% |
| Financial charges | 65/66B | €384 | €230 | -€154 | -40.2% |
| Recurring financial charges | 65 | €384 | €230 | -€154 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,666 | -€12,928 | -€3,262 | -33.7% |
| Profit (loss) for the period | 9904 | -€9,666 | -€12,928 | -€3,262 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,666 | -€12,928 | -€3,262 | -33.7% |
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 9 October 2026 via checked.be.