SAMI FOOD: 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 FOOD
Largest movements
- Receivables within one year +€34,648
up €34,648 (+129%), from €26,803 to €61,451
of which Trade receivables: +€36,228
- Stocks and contracts +€5,027
new in 2024: €5,027
- Tangible fixed assets -€1,829
no longer reported in 2024 (was €1,829)
of which Furniture and vehicles: -€1,829
- Trade debts +€45,736
up €45,736 (+781%), from €5,856 to €51,592
- Profit (loss) carried forward -€8,074
down €8,074 (-180%), from -€4,482 to -€12,556
- Gross operating margin -€5,290
down €5,290, from €3,020 to -€2,270
- Other operating charges +€2,564
up €2,564 (+213%), from €1,203 to €3,767
- Depreciation +€683
up €683 (+59.6%), from €1,146 to €1,829
- Financial charges -€46
down €46 (-18.2%), from €254 to €208
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,632 | €66,478 | +€37,846 | +132% |
| Fixed assets | 21/28 | €1,829 | - | -€1,829 | |
| Tangible fixed assets | 22/27 | €1,829 | - | -€1,829 | |
| Furniture and vehicles | 24 | €1,829 | - | -€1,829 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €26,803 | €66,478 | +€39,675 | +148% |
| Stocks and contracts in progress | 3 | - | €5,027 | +€5,027 | |
| Stocks | 30/36 | - | €5,027 | +€5,027 | |
| Amounts receivable within one year | 40/41 | €26,803 | €61,451 | +€34,648 | +129% |
| Trade receivables | 40 | €21,144 | €57,372 | +€36,228 | +171% |
| Other amounts receivable | 41 | €5,659 | €4,079 | -€1,580 | -27.9% |
| Total equity and liabilities | 10/49 | €28,632 | €66,478 | +€37,846 | +132% |
| Equity | 10/15 | €15,978 | €7,904 | -€8,074 | -50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,482 | -€12,556 | -€8,074 | -180% |
| Amounts payable | 17/49 | €12,654 | €58,574 | +€45,920 | +363% |
| Amounts payable within one year | 42/48 | €12,654 | €58,574 | +€45,920 | +363% |
| Financial debts | 43 | €3,691 | €3,935 | +€244 | +6.6% |
| Credit institutions | 430/8 | €3,691 | €3,935 | +€244 | +6.6% |
| Trade debts | 44 | €5,856 | €51,592 | +€45,736 | +781% |
| Suppliers | 440/4 | €5,856 | €51,592 | +€45,736 | +781% |
| Taxes, remuneration and social security | 45 | €3,107 | €3,047 | -€60 | -1.9% |
| Taxes | 450/3 | €3,107 | €3,047 | -€60 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €1,829 | +€683 | +59.6% |
| Other operating charges | 640/8 | €1,203 | €3,767 | +€2,564 | +213% |
| Gross operating margin | 9900 | €3,020 | -€2,270 | -€5,290 | |
| Operating profit (loss) | 9901 | €671 | -€7,866 | -€8,537 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €254 | €208 | -€46 | -18.2% |
| Recurring financial charges | 65 | €254 | €208 | -€46 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €416 | -€8,074 | -€8,490 | |
| Profit (loss) for the period | 9904 | €416 | -€8,074 | -€8,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €416 | -€8,074 | -€8,490 |
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 31 October 2026 via checked.be.