SAMEDI 29: 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.
SAMEDI 29
Largest movements
- Cash -€14,499
down €14,499 (-80.8%), from €17,954 to €3,455
mainly Receivables after one year (-€8,150) and Stocks and contracts (-€7,515)
- Receivables after one year +€8,150
up €8,150 (+23.3%), from €35,000 to €43,150
- Stocks and contracts +€7,515
up €7,515 (+254%), from €2,962 to €10,478
- Receivables within one year +€831
up €831 (+13.0%), from €6,373 to €7,204
of which Trade receivables: +€644
- Debts after one year -€3,910
down €3,910 (-45.9%), from €8,511 to €4,600
- Current portion of long-term debt +€2,866
up €2,866 (+37.8%), from €7,576 to €10,443
- Tax, wage and social debts +€2,389
up €2,389 (+24.1%), from €9,923 to €12,312
of which Taxes: +€2,389
- Contributions +€1,482
up €1,482 (+8.0%), from €18,600 to €20,082
- Reserves -€1,406
down €1,406 (-4.0%), from €34,731 to €33,325
of which Non-distributable reserves: -€1,482
- Gross operating margin -€20,239
down €20,239 (-64.7%), from €31,262 to €11,022
- Taxes -€7,820
down €7,820 (-86.3%), from €9,056 to €1,237
- Depreciation +€3,113
up €3,113 (+60.5%), from €5,146 to €8,260
- Financial charges -€397
down €397 (-24.9%), from €1,596 to €1,199
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 | €81,994 | €82,625 | +€631 | +0.8% |
| Formation expenses | 20 | €656 | €0 | -€656 | -100% |
| Fixed assets | 21/28 | €19,050 | €18,338 | -€711 | -3.7% |
| Tangible fixed assets | 22/27 | €19,050 | €18,338 | -€711 | -3.7% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €19,050 | €11,577 | -€7,472 | -39.2% |
| Other tangible fixed assets | 26 | - | €6,761 | +€6,761 | |
| Current assets | 29/58 | €62,288 | €64,287 | +€1,998 | +3.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €43,150 | +€8,150 | +23.3% |
| Other amounts receivable | 291 | €35,000 | €43,150 | +€8,150 | +23.3% |
| Stocks and contracts in progress | 3 | €2,962 | €10,478 | +€7,515 | +254% |
| Stocks | 30/36 | €2,962 | €10,478 | +€7,515 | +254% |
| Amounts receivable within one year | 40/41 | €6,373 | €7,204 | +€831 | +13.0% |
| Trade receivables | 40 | €6,373 | €7,016 | +€644 | +10.1% |
| Other amounts receivable | 41 | €0 | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €17,954 | €3,455 | -€14,499 | -80.8% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €81,994 | €82,625 | +€631 | +0.8% |
| Equity | 10/15 | €53,331 | €53,407 | +€76 | +0.1% |
| Contributions | 10/11 | €18,600 | €20,082 | +€1,482 | +8.0% |
| Reserves | 13 | €34,731 | €33,325 | -€1,406 | -4.0% |
| Non-distributable reserves | 130/1 | €1,482 | €0 | -€1,482 | -100% |
| Reserves not available under the articles | 1311 | €1,482 | €0 | -€1,482 | -100% |
| Distributable reserves | 133 | €33,249 | €33,325 | +€76 | +0.2% |
| Amounts payable | 17/49 | €28,663 | €29,218 | +€555 | +1.9% |
| Amounts payable after more than one year | 17 | €8,511 | €4,600 | -€3,910 | -45.9% |
| Financial debts | 170/4 | €8,511 | €4,600 | -€3,910 | -45.9% |
| Amounts payable within one year | 42/48 | €20,152 | €24,617 | +€4,465 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €7,576 | €10,443 | +€2,866 | +37.8% |
| Trade debts | 44 | €2,442 | €1,863 | -€579 | -23.7% |
| Suppliers | 440/4 | €2,442 | €1,863 | -€579 | -23.7% |
| Taxes, remuneration and social security | 45 | €9,923 | €12,312 | +€2,389 | +24.1% |
| Taxes | 450/3 | €9,923 | €12,312 | +€2,389 | +24.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €211 | €0 | -€211 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,146 | €8,260 | +€3,113 | +60.5% |
| Other operating charges | 640/8 | €910 | €1,033 | +€122 | +13.4% |
| Gross operating margin | 9900 | €31,262 | €11,022 | -€20,239 | -64.7% |
| Operating profit (loss) | 9901 | €25,205 | €1,730 | -€23,475 | -93.1% |
| Financial income | 75/76B | €766 | €782 | +€16 | +2.1% |
| Recurring financial income | 75 | €766 | €782 | +€16 | +2.1% |
| Financial charges | 65/66B | €1,596 | €1,199 | -€397 | -24.9% |
| Recurring financial charges | 65 | €1,596 | €1,199 | -€397 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €24,374 | €1,313 | -€23,062 | -94.6% |
| Income taxes | 67/77 | €9,056 | €1,237 | -€7,820 | -86.3% |
| Profit (loss) for the period | 9904 | €15,318 | €76 | -€15,242 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,318 | €76 | -€15,242 | -99.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.