SAMMY BECAUS: 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.
SAMMY BECAUS
Largest movements
- Receivables within one year -€7,671
down €7,671 (-72.3%), from €10,613 to €2,942
- Cash +€7,032
up €7,032 (+31.4%), from €22,384 to €29,416
mainly Depreciation (+€28,611) and Receivables within one year (+€7,671)
- Deferred charges and accrued income +€4,775
new in 2025: €4,775
- Reserves +€7,198
up €7,198 (+16.6%), from €43,288 to €50,487
- Tax, wage and social debts -€2,144
down €2,144 (-12.7%), from €16,832 to €14,688
of which Taxes: -€1,714
- Trade debts -€1,323
down €1,323 (-26.1%), from €5,061 to €3,739
- Depreciation +€20,480
up €20,480 (+252%), from €8,131 to €28,611
- Gross operating margin +€8,124
up €8,124 (+20.4%), from €39,902 to €48,026
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 | €70,181 | €73,913 | +€3,732 | +5.3% |
| Fixed assets | 21/28 | €37,185 | €36,780 | -€405 | -1.1% |
| Tangible fixed assets | 22/27 | €37,185 | €36,780 | -€405 | -1.1% |
| Furniture and vehicles | 24 | €457 | €7,593 | +€7,137 | +1,562% |
| Other tangible fixed assets | 26 | €36,728 | €29,187 | -€7,541 | -20.5% |
| Current assets | 29/58 | €32,997 | €37,133 | +€4,136 | +12.5% |
| Amounts receivable within one year | 40/41 | €10,613 | €2,942 | -€7,671 | -72.3% |
| Other amounts receivable | 41 | €10,613 | €2,942 | -€7,671 | -72.3% |
| Cash at bank and in hand | 54/58 | €22,384 | €29,416 | +€7,032 | +31.4% |
| Deferred charges and accrued income | 490/1 | - | €4,775 | +€4,775 | |
| Total equity and liabilities | 10/49 | €70,181 | €73,913 | +€3,732 | +5.3% |
| Equity | 10/15 | €48,288 | €55,487 | +€7,198 | +14.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,288 | €50,487 | +€7,198 | +16.6% |
| Distributable reserves | 133 | €43,288 | €50,487 | +€7,198 | +16.6% |
| Amounts payable | 17/49 | €21,893 | €18,426 | -€3,467 | -15.8% |
| Amounts payable within one year | 42/48 | €21,893 | €18,426 | -€3,467 | -15.8% |
| Trade debts | 44 | €5,061 | €3,739 | -€1,323 | -26.1% |
| Suppliers | 440/4 | €5,061 | €3,739 | -€1,323 | -26.1% |
| Taxes, remuneration and social security | 45 | €16,832 | €14,688 | -€2,144 | -12.7% |
| Taxes | 450/3 | €14,402 | €12,688 | -€1,714 | -11.9% |
| Remuneration and social security | 454/9 | €2,430 | €2,000 | -€430 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,131 | €28,611 | +€20,480 | +252% |
| Other operating charges | 640/8 | €2,342 | €2,253 | -€89 | -3.8% |
| Gross operating margin | 9900 | €39,902 | €48,026 | +€8,124 | +20.4% |
| Operating profit (loss) | 9901 | €29,428 | €17,162 | -€12,267 | -41.7% |
| Financial income | 75/76B | €6 | €1 | -€5 | -84.7% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -84.7% |
| Financial charges | 65/66B | €679 | €298 | -€381 | -56.2% |
| Recurring financial charges | 65 | €679 | €298 | -€381 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €28,756 | €16,865 | -€11,891 | -41.4% |
| Income taxes | 67/77 | €10,034 | €9,667 | -€367 | -3.7% |
| Profit (loss) for the period | 9904 | €18,722 | €7,198 | -€11,524 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,722 | €7,198 | -€11,524 | -61.6% |
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 20 October 2026 via checked.be.