SAMC: 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.
SAMC
Largest movements
- Receivables after one year -€20,000
down €20,000 (-13.8%), from €145,000 to €125,000
- Tax, wage and social debts -€17,690
down €17,690 (-100.0%), from €17,690 to €0
- Trade debts -€3,143
down €3,143 (-63.0%), from €4,992 to €1,849
- Reserves +€1,478
up €1,478 (+1.2%), from €119,572 to €121,050
of which Distributable reserves: +€1,478
- Financial income +€1,250
up €1,250 (+86.2%), from €1,450 to €2,700
- Gross operating margin +€536
up €536 (+34.0%), from -€1,576 to -€1,039
- Financial charges -€263
down €263 (-59.0%), from €446 to €183
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 | €145,564 | €125,589 | -€19,975 | -13.7% |
| Current assets | 29/58 | €145,564 | €125,589 | -€19,975 | -13.7% |
| Amounts receivable after more than one year | 29 | €145,000 | €125,000 | -€20,000 | -13.8% |
| Other amounts receivable | 291 | €145,000 | €125,000 | -€20,000 | -13.8% |
| Amounts receivable within one year | 40/41 | €564 | €564 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €564 | €564 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €25 | +€25 | |
| Total equity and liabilities | 10/49 | €145,564 | €125,589 | -€19,975 | -13.7% |
| Equity | 10/15 | €121,572 | €123,050 | +€1,478 | +1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €119,572 | €121,050 | +€1,478 | +1.2% |
| Non-distributable reserves | 130/1 | €16,550 | €16,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,550 | €16,550 | = | 0.0% |
| Distributable reserves | 133 | €103,022 | €104,500 | +€1,478 | +1.4% |
| Amounts payable | 17/49 | €23,993 | €2,539 | -€21,453 | -89.4% |
| Amounts payable within one year | 42/48 | €23,993 | €2,539 | -€21,453 | -89.4% |
| Financial debts | 43 | €83 | €0 | -€83 | -100.0% |
| Credit institutions | 430/8 | €83 | €0 | -€83 | -100.0% |
| Trade debts | 44 | €4,992 | €1,849 | -€3,143 | -63.0% |
| Suppliers | 440/4 | €4,992 | €1,849 | -€3,143 | -63.0% |
| Taxes, remuneration and social security | 45 | €17,690 | €0 | -€17,690 | -100.0% |
| Taxes | 450/3 | €17,690 | €0 | -€17,690 | -100.0% |
| Other amounts payable | 47/48 | €1,228 | €690 | -€538 | -43.8% |
| Gross operating margin | 9900 | -€1,576 | -€1,039 | +€536 | +34.0% |
| Operating profit (loss) | 9901 | -€1,576 | -€1,039 | +€536 | +34.0% |
| Financial income | 75/76B | €1,450 | €2,700 | +€1,250 | +86.2% |
| Recurring financial income | 75 | €1,450 | €2,700 | +€1,250 | +86.2% |
| Financial charges | 65/66B | €446 | €183 | -€263 | -59.0% |
| Recurring financial charges | 65 | €446 | €183 | -€263 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€572 | €1,478 | +€2,050 | |
| Profit (loss) for the period | 9904 | -€572 | €1,478 | +€2,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€572 | €1,478 | +€2,050 |
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.