SAMI: 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.
SAMI
Largest movements
- Cash +€36,194
up €36,194 (+123.8%), from €29,224 to €65,419
mainly Depreciation (+€35,903) and Receivables within one year (+€35,250)
- Receivables within one year -€35,250
down €35,250 (-16.7%), from €210,676 to €175,426
of which Other amounts receivable: -€33,241
- Tangible fixed assets +€29,399
up €29,399 (+25.7%), from €114,380 to €143,779
of which Furniture and vehicles: +€26,635
- Reserves +€15,288
up €15,288 (+7.7%), from €199,794 to €215,082
- Tax, wage and social debts +€12,302
up €12,302 (+54.9%), from €22,402 to €34,704
of which Taxes: +€13,295
- Current portion of long-term debt +€10,943
up €10,943 (+62.2%), from €17,605 to €28,548
- Debts after one year -€5,610
down €5,610 (-7.9%), from €70,591 to €64,981
- Depreciation +€19,314
up €19,314 (+116.4%), from €16,589 to €35,903
- Gross operating margin +€18,215
up €18,215 (+14.6%), from €125,058 to €143,273
- Staff costs +€15,631
up €15,631 (+24.1%), from €64,841 to €80,472
- Taxes -€4,295
down €4,295 (-35.0%), from €12,275 to €7,980
- Financial charges +€2,640
up €2,640 (+60.1%), from €4,393 to €7,033
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 | €359,232 | €391,454 | +€32,223 | +9.0% |
| Fixed assets | 21/28 | €114,498 | €143,897 | +€29,399 | +25.7% |
| Tangible fixed assets | 22/27 | €114,380 | €143,779 | +€29,399 | +25.7% |
| Plant, machinery and equipment | 23 | €8,363 | €7,804 | -€559 | -6.7% |
| Furniture and vehicles | 24 | €87,398 | €114,033 | +€26,635 | +30.5% |
| Other tangible fixed assets | 26 | €18,618 | €21,942 | +€3,323 | +17.9% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €244,733 | €247,557 | +€2,824 | +1.2% |
| Stocks and contracts in progress | 3 | €1,815 | €2,011 | +€196 | +10.8% |
| Stocks | 30/36 | €1,815 | €2,011 | +€196 | +10.8% |
| Amounts receivable within one year | 40/41 | €210,676 | €175,426 | -€35,250 | -16.7% |
| Trade receivables | 40 | €3,393 | €1,384 | -€2,009 | -59.2% |
| Other amounts receivable | 41 | €207,284 | €174,042 | -€33,241 | -16.0% |
| Cash at bank and in hand | 54/58 | €29,224 | €65,419 | +€36,194 | +123.8% |
| Deferred charges and accrued income | 490/1 | €3,017 | €4,701 | +€1,684 | +55.8% |
| Total equity and liabilities | 10/49 | €359,232 | €391,454 | +€32,223 | +9.0% |
| Equity | 10/15 | €206,447 | €221,735 | +€15,288 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,794 | €215,082 | +€15,288 | +7.7% |
| Distributable reserves | 133 | €199,794 | €215,082 | +€15,288 | +7.7% |
| Profit (loss) carried forward | 14 | €453 | €453 | = | 0.0% |
| Amounts payable | 17/49 | €152,785 | €169,719 | +€16,934 | +11.1% |
| Amounts payable after more than one year | 17 | €70,591 | €64,981 | -€5,610 | -7.9% |
| Financial debts | 170/4 | €70,591 | €64,981 | -€5,610 | -7.9% |
| Amounts payable within one year | 42/48 | €80,394 | €101,139 | +€20,745 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €17,605 | €28,548 | +€10,943 | +62.2% |
| Trade debts | 44 | €40,387 | €36,512 | -€3,876 | -9.6% |
| Suppliers | 440/4 | €40,387 | €36,512 | -€3,876 | -9.6% |
| Taxes, remuneration and social security | 45 | €22,402 | €34,704 | +€12,302 | +54.9% |
| Taxes | 450/3 | €14,973 | €28,268 | +€13,295 | +88.8% |
| Remuneration and social security | 454/9 | €7,429 | €6,436 | -€993 | -13.4% |
| Other amounts payable | 47/48 | - | €1,375 | +€1,375 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €3,600 | +€1,800 | +100.0% |
| Non-recurring operating income | 76A | €61 | - | -€61 | |
| Remuneration, social security and pensions | 62 | €64,841 | €80,472 | +€15,631 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,589 | €35,903 | +€19,314 | +116.4% |
| Other operating charges | 640/8 | €8,342 | €6,596 | -€1,746 | -20.9% |
| Non-recurring operating charges | 66A | €568 | €1,470 | +€902 | +158.9% |
| Gross operating margin | 9900 | €125,058 | €143,273 | +€18,215 | +14.6% |
| Operating profit (loss) | 9901 | €34,718 | €18,832 | -€15,886 | -45.8% |
| Financial income | 75/76B | €12,289 | €11,469 | -€820 | -6.7% |
| Recurring financial income | 75 | €12,289 | €11,469 | -€820 | -6.7% |
| Financial charges | 65/66B | €4,393 | €7,033 | +€2,640 | +60.1% |
| Recurring financial charges | 65 | €4,393 | €7,033 | +€2,640 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €42,614 | €23,268 | -€19,346 | -45.4% |
| Income taxes | 67/77 | €12,275 | €7,980 | -€4,295 | -35.0% |
| Profit (loss) for the period | 9904 | €30,339 | €15,288 | -€15,051 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,339 | €15,288 | -€15,051 | -49.6% |
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 11 October 2026 via checked.be.