SAMMY PKB: 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 PKB
Largest movements
- Receivables within one year -€14,697
down €14,697 (-21.2%), from €69,192 to €54,495
of which Trade receivables: -€8,364
- Intangible fixed assets -€12,000
down €12,000 (-22.2%), from €54,000 to €42,000
- Cash -€3,628
down €3,628 (-92.0%), from €3,945 to €317
mainly Trade debts (-€31,001) and Tax, wage and social debts (-€24,697)
- Stocks and contracts -€2,769
down €2,769 (-17.8%), from €15,595 to €12,826
- Trade debts -€31,001
down €31,001 (-50.4%), from €61,567 to €30,566
- Tax, wage and social debts -€24,697
down €24,697 (-31.0%), from €79,724 to €55,027
- Profit (loss) carried forward +€21,291
up €21,291, from -€16,539 to €4,752
- Gross operating margin +€10,863
up €10,863 (+37.8%), from €28,711 to €39,574
- Financial charges -€5,498
down €5,498 (-82.2%), from €6,691 to €1,192
- Depreciation -€5,053
down €5,053 (-27.5%), from €18,365 to €13,312
- Taxes +€4,794
up €4,794 (+338.0%), from €1,418 to €6,212
- Financial income +€870
up €870 (+37.6%), from €2,315 to €3,184
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,011 | €111,605 | -€34,406 | -23.6% |
| Fixed assets | 21/28 | €57,279 | €43,967 | -€13,312 | -23.2% |
| Intangible fixed assets | 21 | €54,000 | €42,000 | -€12,000 | -22.2% |
| Tangible fixed assets | 22/27 | €3,279 | €1,967 | -€1,312 | -40.0% |
| Plant, machinery and equipment | 23 | €2,711 | €1,911 | -€800 | -29.5% |
| Furniture and vehicles | 24 | €568 | €56 | -€512 | -90.2% |
| Current assets | 29/58 | €88,732 | €67,638 | -€21,094 | -23.8% |
| Stocks and contracts in progress | 3 | €15,595 | €12,826 | -€2,769 | -17.8% |
| Stocks | 30/36 | €15,595 | €12,826 | -€2,769 | -17.8% |
| Amounts receivable within one year | 40/41 | €69,192 | €54,495 | -€14,697 | -21.2% |
| Trade receivables | 40 | €13,493 | €5,129 | -€8,364 | -62.0% |
| Other amounts receivable | 41 | €55,699 | €49,365 | -€6,334 | -11.4% |
| Cash at bank and in hand | 54/58 | €3,945 | €317 | -€3,628 | -92.0% |
| Total equity and liabilities | 10/49 | €146,011 | €111,605 | -€34,406 | -23.6% |
| Equity | 10/15 | €3,921 | €25,212 | +€21,291 | +543.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | -€16,539 | €4,752 | +€21,291 | |
| Amounts payable | 17/49 | €142,090 | €86,393 | -€55,698 | -39.2% |
| Amounts payable within one year | 42/48 | €141,290 | €85,593 | -€55,698 | -39.4% |
| Trade debts | 44 | €61,567 | €30,566 | -€31,001 | -50.4% |
| Suppliers | 440/4 | €61,567 | €30,566 | -€31,001 | -50.4% |
| Taxes, remuneration and social security | 45 | €79,724 | €55,027 | -€24,697 | -31.0% |
| Taxes | 450/3 | €79,724 | €55,027 | -€24,697 | -31.0% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,365 | €13,312 | -€5,053 | -27.5% |
| Other operating charges | 640/8 | €851 | €750 | -€101 | -11.9% |
| Gross operating margin | 9900 | €28,711 | €39,574 | +€10,863 | +37.8% |
| Operating profit (loss) | 9901 | €9,494 | €25,511 | +€16,017 | +168.7% |
| Financial income | 75/76B | €2,315 | €3,184 | +€870 | +37.6% |
| Recurring financial income | 75 | €2,315 | €3,184 | +€870 | +37.6% |
| Financial charges | 65/66B | €6,691 | €1,192 | -€5,498 | -82.2% |
| Recurring financial charges | 65 | €6,691 | €1,192 | -€5,498 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €5,119 | €27,503 | +€22,385 | +437.3% |
| Income taxes | 67/77 | €1,418 | €6,212 | +€4,794 | +338.0% |
| Profit (loss) for the period | 9904 | €3,700 | €21,291 | +€17,591 | +475.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,700 | €21,291 | +€17,591 | +475.4% |
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 9 October 2026 via checked.be.