Samm Consulting: 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.
Samm Consulting
Largest movements
- Cash -€10,821
down €10,821 (-73.2%), from €14,785 to €3,964
mainly Contributions, distributions and other (-€10,000) and Other debts (-€8,584)
- Receivables within one year +€5,445
up €5,445 (+28.1%), from €19,360 to €24,805
- Tangible fixed assets +€4,719
up €4,719 (+150%), from €3,150 to €7,869
- Deferred charges and accrued income +€654
up €654 (+41.0%), from €1,596 to €2,250
- Profit (loss) carried forward +€9,136
up €9,136 (+172%), from €5,316 to €14,452
- Other debts -€8,584
down €8,584 (-81.2%), from €10,569 to €1,985
- Tax, wage and social debts -€1,931
down €1,931 (-9.5%), from €20,297 to €18,366
of which Taxes: -€1,951
- Trade debts +€1,356
up €1,356 (+738%), from €184 to €1,540
- Gross operating margin +€11,924
up €11,924 (+59.3%), from €20,095 to €32,020
- Other operating charges +€2,005
up €2,005 (+131%), from €1,531 to €3,537
- Taxes +€1,409
up €1,409 (+20.7%), from €6,800 to €8,209
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,891 | €38,888 | -€3 | 0.0% |
| Fixed assets | 21/28 | €3,150 | €7,869 | +€4,719 | +150% |
| Tangible fixed assets | 22/27 | €3,150 | €7,869 | +€4,719 | +150% |
| Furniture and vehicles | 24 | €3,150 | €7,869 | +€4,719 | +150% |
| Current assets | 29/58 | €35,741 | €31,019 | -€4,722 | -13.2% |
| Amounts receivable within one year | 40/41 | €19,360 | €24,805 | +€5,445 | +28.1% |
| Trade receivables | 40 | €19,360 | €24,805 | +€5,445 | +28.1% |
| Cash at bank and in hand | 54/58 | €14,785 | €3,964 | -€10,821 | -73.2% |
| Deferred charges and accrued income | 490/1 | €1,596 | €2,250 | +€654 | +41.0% |
| Total equity and liabilities | 10/49 | €38,891 | €38,888 | -€3 | 0.0% |
| Equity | 10/15 | €7,316 | €16,452 | +€9,136 | +125% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,316 | €14,452 | +€9,136 | +172% |
| Amounts payable | 17/49 | €31,575 | €22,436 | -€9,139 | -28.9% |
| Amounts payable within one year | 42/48 | €31,050 | €21,891 | -€9,159 | -29.5% |
| Trade debts | 44 | €184 | €1,540 | +€1,356 | +738% |
| Suppliers | 440/4 | €184 | €1,540 | +€1,356 | +738% |
| Taxes, remuneration and social security | 45 | €20,297 | €18,366 | -€1,931 | -9.5% |
| Taxes | 450/3 | €20,297 | €18,346 | -€1,951 | -9.6% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €10,569 | €1,985 | -€8,584 | -81.2% |
| Accrued charges and deferred income | 492/3 | €525 | €545 | +€20 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €806 | +€271 | +50.7% |
| Other operating charges | 640/8 | €1,531 | €3,537 | +€2,005 | +131% |
| Gross operating margin | 9900 | €20,095 | €32,020 | +€11,924 | +59.3% |
| Operating profit (loss) | 9901 | €18,029 | €27,677 | +€9,648 | +53.5% |
| Financial income | 75/76B | €169 | €3 | -€166 | -98.3% |
| Recurring financial income | 75 | €169 | €3 | -€166 | -98.3% |
| Financial charges | 65/66B | €492 | €335 | -€157 | -31.9% |
| Recurring financial charges | 65 | €492 | €335 | -€157 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €17,706 | €27,345 | +€9,638 | +54.4% |
| Income taxes | 67/77 | €6,800 | €8,209 | +€1,409 | +20.7% |
| Profit (loss) for the period | 9904 | €10,906 | €19,136 | +€8,230 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,906 | €19,136 | +€8,230 | +75.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.