SAMBEN-ONE: 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.
SAMBEN-ONE
Largest movements
- Cash +€47,999
up €47,999 (+129%), from €37,201 to €85,200
mainly Net result for the year (+€66,291) and Tax, wage and social debts (+€7,282)
- Receivables within one year +€12,842
up €12,842 (+129%), from €9,956 to €22,798
- Tangible fixed assets -€5,213
down €5,213 (-34.9%), from €14,941 to €9,728
of which Furniture and vehicles: -€3,200
- Reserves +€25,000
new in 2024: €25,000
- Profit (loss) carried forward +€21,291
up €21,291, from -€19,360 to €1,931
- Tax, wage and social debts +€7,282
up €7,282 (+47.1%), from €15,444 to €22,726
of which Taxes: +€16,209
- Other debts +€5,184
up €5,184 (+14.8%), from €35,101 to €40,285
- Trade debts -€4,586
down €4,586 (-13.3%), from €34,395 to €29,809
- Gross operating margin +€80,702
up €80,702 (+135%), from €59,770 to €140,471
- Taxes +€16,209
new in 2024: €16,209
- Staff costs -€14,165
down €14,165 (-21.0%), from €67,307 to €53,143
- Financial income -€13,103
down €13,103 (-92.6%), from €14,153 to €1,050
- Other operating charges -€4,192
down €4,192 (-89.1%), from €4,703 to €511
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 | €84,130 | €138,302 | +€54,171 | +64.4% |
| Fixed assets | 21/28 | €17,091 | €11,878 | -€5,213 | -30.5% |
| Tangible fixed assets | 22/27 | €14,941 | €9,728 | -€5,213 | -34.9% |
| Plant, machinery and equipment | 23 | €3,707 | €2,571 | -€1,136 | -30.7% |
| Furniture and vehicles | 24 | €9,600 | €6,400 | -€3,200 | -33.3% |
| Other tangible fixed assets | 26 | €1,634 | €757 | -€877 | -53.7% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €67,039 | €126,424 | +€59,384 | +88.6% |
| Stocks and contracts in progress | 3 | €18,952 | €18,426 | -€527 | -2.8% |
| Stocks | 30/36 | €18,952 | €18,426 | -€527 | -2.8% |
| Amounts receivable within one year | 40/41 | €9,956 | €22,798 | +€12,842 | +129% |
| Other amounts receivable | 41 | €9,956 | €22,798 | +€12,842 | +129% |
| Cash at bank and in hand | 54/58 | €37,201 | €85,200 | +€47,999 | +129% |
| Deferred charges and accrued income | 490/1 | €930 | - | -€930 | |
| Total equity and liabilities | 10/49 | €84,130 | €138,302 | +€54,171 | +64.4% |
| Equity | 10/15 | -€810 | €45,481 | +€46,291 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€19,360 | €1,931 | +€21,291 | |
| Amounts payable | 17/49 | €84,940 | €92,820 | +€7,880 | +9.3% |
| Amounts payable within one year | 42/48 | €84,940 | €92,820 | +€7,880 | +9.3% |
| Trade debts | 44 | €34,395 | €29,809 | -€4,586 | -13.3% |
| Suppliers | 440/4 | €34,395 | €29,809 | -€4,586 | -13.3% |
| Taxes, remuneration and social security | 45 | €15,444 | €22,726 | +€7,282 | +47.1% |
| Taxes | 450/3 | - | €16,209 | +€16,209 | |
| Remuneration and social security | 454/9 | €15,444 | €6,517 | -€8,927 | -57.8% |
| Other amounts payable | 47/48 | €35,101 | €40,285 | +€5,184 | +14.8% |
| Remuneration, social security and pensions | 62 | €67,307 | €53,143 | -€14,165 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,007 | €5,213 | +€1,206 | +30.1% |
| Other operating charges | 640/8 | €4,703 | €511 | -€4,192 | -89.1% |
| Gross operating margin | 9900 | €59,770 | €140,471 | +€80,702 | +135% |
| Operating profit (loss) | 9901 | -€16,248 | €81,604 | +€97,852 | |
| Financial income | 75/76B | €14,153 | €1,050 | -€13,103 | -92.6% |
| Recurring financial income | 75 | €14,153 | €1,050 | -€13,103 | -92.6% |
| Financial charges | 65/66B | €153 | €154 | +€1 | +0.8% |
| Recurring financial charges | 65 | €153 | €154 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,248 | €82,500 | +€84,748 | |
| Income taxes | 67/77 | - | €16,209 | +€16,209 | |
| Profit (loss) for the period | 9904 | -€2,248 | €66,291 | +€68,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,248 | €66,291 | +€68,539 |
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 18 October 2026 via checked.be.