SAMMY C/E: 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 C/E
Largest movements
- Cash -€4,850
down €4,850 (-85.9%), from €5,646 to €796
mainly Trade debts (-€3,741) and Net result for the year (-€1,778)
- Receivables within one year -€558
down €558 (-35.1%), from €1,591 to €1,033
- Tangible fixed assets -€112
down €112 (-11.3%), from €985 to €874
of which Plant, machinery and equipment: -€985
- Trade debts -€3,741
down €3,741 (-96.5%), from €3,877 to €136
- Profit (loss) carried forward -€1,778
down €1,778, from €345 to -€1,433
- Gross operating margin +€3,701
up €3,701 (+76.0%), from -€4,873 to -€1,171
- Other operating charges +€282
up €282 (+239%), from €118 to €400
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 | €8,222 | €2,703 | -€5,519 | -67.1% |
| Fixed assets | 21/28 | €985 | €874 | -€112 | -11.3% |
| Tangible fixed assets | 22/27 | €985 | €874 | -€112 | -11.3% |
| Plant, machinery and equipment | 23 | €985 | - | -€985 | |
| Furniture and vehicles | 24 | - | €874 | +€874 | |
| Current assets | 29/58 | €7,237 | €1,829 | -€5,408 | -74.7% |
| Amounts receivable within one year | 40/41 | €1,591 | €1,033 | -€558 | -35.1% |
| Other amounts receivable | 41 | €1,591 | €1,033 | -€558 | -35.1% |
| Cash at bank and in hand | 54/58 | €5,646 | €796 | -€4,850 | -85.9% |
| Total equity and liabilities | 10/49 | €8,222 | €2,703 | -€5,519 | -67.1% |
| Equity | 10/15 | €4,345 | €2,567 | -€1,778 | -40.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345 | -€1,433 | -€1,778 | |
| Amounts payable | 17/49 | €3,877 | €136 | -€3,741 | -96.5% |
| Amounts payable within one year | 42/48 | €3,877 | €136 | -€3,741 | -96.5% |
| Trade debts | 44 | €3,877 | €136 | -€3,741 | -96.5% |
| Suppliers | 440/4 | €3,877 | €136 | -€3,741 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | €112 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €400 | +€282 | +239% |
| Gross operating margin | 9900 | -€4,873 | -€1,171 | +€3,701 | +76.0% |
| Operating profit (loss) | 9901 | -€5,102 | -€1,683 | +€3,420 | +67.0% |
| Financial charges | 65/66B | €94 | €96 | +€2 | +2.2% |
| Recurring financial charges | 65 | €94 | €96 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,196 | -€1,778 | +€3,417 | +65.8% |
| Profit (loss) for the period | 9904 | -€5,196 | -€1,778 | +€3,417 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,196 | -€1,778 | +€3,417 | +65.8% |
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 18 October 2026 via checked.be.