SAMI PROJECTS: 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 PROJECTS
Largest movements
- Tangible fixed assets +€39,862
new in 2023: €39,862
- Receivables within one year +€4,065
new in 2023: €4,065
of which Trade receivables: +€3,708
- Cash +€2,416
new in 2023: €2,416
mainly Tax, wage and social debts (+€27,592) and Other debts (+€12,535)
- Tax, wage and social debts +€27,592
new in 2023: €27,592
- Other debts +€12,535
new in 2023: €12,535
- Profit (loss) carried forward +€7,216
up €7,216, from -€999 to €6,216
- Trade debts -€999
down €999 (-100.0%), from €999 to €0
of which Bills of exchange payable: -€999
- Gross operating margin +€17,976
up €17,976, from -€999 to €16,977
- Depreciation +€8,938
new in 2023: €8,938
- Purchases and services -€999
no longer reported in 2023 (was €999)
- Other operating charges +€808
new in 2023: €808
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €46,343 | +€46,343 | |
| Fixed assets | 21/28 | - | €39,862 | +€39,862 | |
| Tangible fixed assets | 22/27 | - | €39,862 | +€39,862 | |
| Furniture and vehicles | 24 | - | €39,862 | +€39,862 | |
| Current assets | 29/58 | - | €6,481 | +€6,481 | |
| Amounts receivable within one year | 40/41 | - | €4,065 | +€4,065 | |
| Trade receivables | 40 | - | €3,708 | +€3,708 | |
| Other amounts receivable | 41 | - | €357 | +€357 | |
| Cash at bank and in hand | 54/58 | - | €2,416 | +€2,416 | |
| Total equity and liabilities | 10/49 | €0 | €46,343 | +€46,343 | |
| Equity | 10/15 | -€999 | €6,216 | +€7,216 | |
| Profit (loss) carried forward | 14 | -€999 | €6,216 | +€7,216 | |
| Amounts payable | 17/49 | €999 | €40,127 | +€39,127 | +3915.4% |
| Amounts payable within one year | 42/48 | €999 | €40,127 | +€39,127 | +3915.4% |
| Trade debts | 44 | €999 | €0 | -€999 | -100.0% |
| Suppliers | 440/4 | - | €0 | = | |
| Bills of exchange payable | 441 | €999 | - | -€999 | |
| Taxes, remuneration and social security | 45 | - | €27,592 | +€27,592 | |
| Remuneration and social security | 454/9 | - | €27,592 | +€27,592 | |
| Other amounts payable | 47/48 | - | €12,535 | +€12,535 | |
| Goods, raw materials, services and sundry goods | 60/61 | €999 | - | -€999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,938 | +€8,938 | |
| Other operating charges | 640/8 | - | €808 | +€808 | |
| Gross operating margin | 9900 | -€999 | €16,977 | +€17,976 | |
| Operating profit (loss) | 9901 | -€999 | €7,231 | +€8,230 | |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | -€999 | €7,216 | +€8,215 | |
| Profit (loss) for the period | 9904 | -€999 | €7,216 | +€8,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€999 | €7,216 | +€8,215 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.