SAMEN: 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.
What changed
SAMEN
NACE 87.301, Residential care activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€469,342
2023 · -€306,052-€163,290
Equity
€6.5m
2023 · €6.2m+€365,658
Cash
€3.5m
2023 · €3.3m+€111,110
Balance sheet total
€42.6m
2023 · €24.1m+€18.6m
Largest movements
Assets
- Tangible fixed assets +€16.4m
up €16.4m (+87.5%), from €18.8m to €35.2m
of which Assets under construction and advance payments: +€10.8m
- Receivables within one year +€2.5m
up €2.5m (+207.4%), from €1.2m to €3.6m
of which Other amounts receivable: +€2.5m
Equity and liabilities
- Debts after one year +€17.1m
up €17.1m (+124.4%), from €13.8m to €30.9m
- Current portion of long-term debt +€738,681
up €738,681 (+113.6%), from €650,000 to €1.4m
Income statement
- Depreciation +€776,587
up €776,587 (+299.5%), from €259,275 to €1.0m
- Turnover +€688,171
up €688,171 (+6.0%), from €11.5m to €12.1m
- Financial charges +€224,525
up €224,525 (+186.7%), from €120,268 to €344,793
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.
Result 2023
-€306,052
Turnover
+€688,171
Other operating income
+€64,267
Goods and materials
+€4,726
Services and other goods
-€41,182
Staff costs
-€77,665
Depreciation
-€776,587
Other operating charges
+€22,322
Other operating items
+€163,252
Financial income
+€10,448
Financial charges
-€224,525
Taxes
+€3,485
Result 2024
-€469,342
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.
From operations
-€1.1m
Investment
-€17.5m
Financing
+€18.7m
Cash 2023
€3.3m
From operations (derived)
-€1.1m
Net result for the year
-€469,342
Depreciation
+€1.0m
Receivables after one year
+€221,240
Smaller working-capital items
-€10,937
Receivables within one year
-€2.5m
Deferred charges and accrued income
+€211,748
Trade debts
+€347,862
Investment (derived)
-€17.5m
Investment in fixed assets (net)
-€17.5m
Financing
+€18.7m
Debts after one year
+€17.1m
Current portion of long-term debt
+€738,681
Contributions, distributions and other
+€835,000
Not broken down
-€393
Cash 2024
€3.5m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,089,531 | €42,649,653 | +€18.6m | +77.0% |
| Fixed assets | 21/28 | €18,802,996 | €35,240,543 | +€16.4m | +87.4% |
| Tangible fixed assets | 22/27 | €18,794,359 | €35,230,906 | +€16.4m | +87.5% |
| Land and buildings | 22 | €14,114,189 | €19,183,899 | +€5.1m | +35.9% |
| Plant, machinery and equipment | 23 | €795,730 | €829,940 | +€34,210 | +4.3% |
| Furniture and vehicles | 24 | €580,706 | €1,067,441 | +€486,735 | +83.8% |
| Assets under construction and advance payments | 27 | €3,303,734 | €14,149,626 | +€10.8m | +328.3% |
| Financial fixed assets | 28 | €8,637 | €9,637 | +€1,000 | +11.6% |
| Other financial fixed assets | 284/8 | €8,637 | €9,637 | +€1,000 | +11.6% |
| Amounts receivable and cash guarantees | 285/8 | €8,637 | €9,637 | +€1,000 | +11.6% |
| Current assets | 29/58 | €5,286,535 | €7,409,110 | +€2.1m | +40.2% |
| Amounts receivable after more than one year | 29 | €331,860 | €110,620 | -€221,240 | -66.7% |
| Other amounts receivable | 291 | €331,860 | €110,620 | -€221,240 | -66.7% |
| Stocks and contracts in progress | 3 | €40,274 | €27,504 | -€12,770 | -31.7% |
| Stocks | 30/36 | €40,274 | €27,504 | -€12,770 | -31.7% |
| Raw materials and consumables | 30/31 | €40,274 | €27,504 | -€12,770 | -31.7% |
| Amounts receivable within one year | 40/41 | €1,184,853 | €3,642,078 | +€2.5m | +207.4% |
| Trade receivables | 40 | €1,184,853 | €1,149,869 | -€34,984 | -3.0% |
| Other amounts receivable | 41 | - | €2,492,209 | +€2.5m | |
| Cash at bank and in hand | 54/58 | €3,344,551 | €3,455,661 | +€111,110 | +3.3% |
| Deferred charges and accrued income | 490/1 | €384,996 | €173,248 | -€211,748 | -55.0% |
| Total equity and liabilities | 10/49 | €24,089,531 | €42,649,653 | +€18.6m | +77.0% |
| Equity | 10/15 | €6,175,992 | €6,541,650 | +€365,658 | +5.9% |
| Contributions | 10/11 | - | €5,370,001 | +€5.4m | |
| Capital | 10 | - | €5,370,001 | +€5.4m | |
| Profit (loss) carried forward | 14 | €1,198,511 | €729,169 | -€469,342 | -39.2% |
| Investment grants | 15 | €442,480 | €442,480 | = | 0.0% |
| Provisions and deferred taxes | 16 | €29,614 | €7,932 | -€21,682 | -73.2% |
| Provisions for liabilities and charges | 160/5 | €29,614 | €7,932 | -€21,682 | -73.2% |
| Pensions and similar obligations | 160 | €29,614 | €7,932 | -€21,682 | -73.2% |
| Amounts payable | 17/49 | €17,883,925 | €36,100,071 | +€18.2m | +101.9% |
| Amounts payable after more than one year | 17 | €13,766,797 | €30,898,819 | +€17.1m | +124.4% |
| Financial debts | 170/4 | €13,766,797 | €30,898,819 | +€17.1m | +124.4% |
| Credit institutions | 173 | €13,766,797 | €30,898,819 | +€17.1m | +124.4% |
| Amounts payable within one year | 42/48 | €4,073,009 | €5,198,804 | +€1.1m | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €650,000 | €1,388,681 | +€738,681 | +113.6% |
| Trade debts | 44 | €1,738,242 | €2,086,103 | +€347,862 | +20.0% |
| Suppliers | 440/4 | €1,738,242 | €2,086,103 | +€347,862 | +20.0% |
| Advances received on contracts in progress | 46 | €36,524 | €42,096 | +€5,572 | +15.3% |
| Taxes, remuneration and social security | 45 | €1,647,344 | €1,681,416 | +€34,072 | +2.1% |
| Taxes | 450/3 | €116,232 | €128,325 | +€12,094 | +10.4% |
| Remuneration and social security | 454/9 | €1,531,112 | €1,553,091 | +€21,979 | +1.4% |
| Accrued charges and deferred income | 492/3 | €44,118 | €2,448 | -€41,670 | -94.5% |
| Operating income | 70/76A | €14,346,500 | €15,279,508 | +€933,007 | +6.5% |
| Turnover | 70 | €11,458,587 | €12,146,758 | +€688,171 | +6.0% |
| Other operating income | 74 | €148,219 | €212,486 | +€64,267 | +43.4% |
| Non-recurring operating income | 76A | €23,586 | €205,923 | +€182,338 | +773.1% |
| Operating charges | 60/66A | €14,528,800 | €15,414,505 | +€885,705 | +6.1% |
| Goods for resale, raw materials and consumables | 60 | €467,836 | €463,109 | -€4,726 | -1.0% |
| Purchases | 600/8 | €461,546 | €450,339 | -€11,207 | -2.4% |
| Change in stocks: decrease (increase) | 609 | €6,290 | €12,770 | +€6,480 | +103.0% |
| Services and other goods | 61 | €2,965,080 | €3,006,262 | +€41,182 | +1.4% |
| Remuneration, social security and pensions | 62 | €10,795,108 | €10,872,773 | +€77,665 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259,275 | €1,035,862 | +€776,587 | +299.5% |
| Other operating charges | 640/8 | €35,262 | €12,940 | -€22,322 | -63.3% |
| Non-recurring operating charges | 66A | €0 | €45,241 | +€45,241 | |
| Operating profit (loss) | 9901 | -€182,300 | -€134,997 | +€47,303 | +25.9% |
| Financial income | 75/76B | €1 | €10,448 | +€10,448 | +1582968.2% |
| Recurring financial income | 75 | €1 | €10,448 | +€10,448 | +1582968.2% |
| Income from current assets | 751 | - | €9,568 | +€9,568 | |
| Other financial income | 752/9 | €1 | €880 | +€880 | +133265.2% |
| Financial charges | 65/66B | €120,268 | €344,793 | +€224,525 | +186.7% |
| Recurring financial charges | 65 | €120,268 | €344,793 | +€224,525 | +186.7% |
| Debt charges | 650 | - | €338,646 | +€338,646 | |
| Other financial charges | 652/9 | €120,268 | €6,147 | -€114,121 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | -€302,567 | -€469,342 | -€166,775 | -55.1% |
| Income taxes | 67/77 | €3,485 | - | -€3,485 | |
| Taxes | 670/3 | €3,485 | - | -€3,485 | |
| Profit (loss) for the period | 9904 | -€306,052 | -€469,342 | -€163,290 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€306,052 | -€469,342 | -€163,290 | -53.4% |
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 30 September 2026 via checked.be.