SAMS CAFE: 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.
SAMS CAFE
Largest movements
- Financial fixed assets +€1,900
new in 2024: €1,900
- Receivables within one year -€1,638
down €1,638 (-41.2%), from €3,976 to €2,338
of which Trade receivables: -€3,883
- Stocks and contracts +€432
new in 2024: €432
- Cash +€196
up €196 (+23.5%), from €835 to €1,031
mainly Tax, wage and social debts (+€4,918) and Receivables within one year (+€1,638)
- Tax, wage and social debts +€4,918
new in 2024: €4,918
of which Taxes: +€3,517
- Profit (loss) carried forward -€3,450
down €3,450 (-110%), from -€3,128 to -€6,577
- Trade debts -€950
down €950 (-26.8%), from €3,543 to €2,594
- Other debts +€371
up €371 (+19.6%), from €1,895 to €2,266
- Turnover +€100,774
new in 2024: €100,774
- Purchases and services +€97,977
up €97,977 (+5,448%), from €1,798 to €99,775
- Other operating charges +€1,548
up €1,548 (+53.9%), from €2,875 to €4,423
- Financial charges +€1,401
up €1,401 (+9,136%), from €15 to €1,416
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.
Derived cash bridge
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 | €4,811 | €5,701 | +€890 | +18.5% |
| Fixed assets | 21/28 | - | €1,900 | +€1,900 | |
| Financial fixed assets | 28 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €4,811 | €3,801 | -€1,010 | -21.0% |
| Stocks and contracts in progress | 3 | - | €432 | +€432 | |
| Stocks | 30/36 | - | €432 | +€432 | |
| Amounts receivable within one year | 40/41 | €3,976 | €2,338 | -€1,638 | -41.2% |
| Trade receivables | 40 | €3,883 | - | -€3,883 | |
| Other amounts receivable | 41 | €93 | €2,338 | +€2,244 | +2,402% |
| Cash at bank and in hand | 54/58 | €835 | €1,031 | +€196 | +23.5% |
| Total equity and liabilities | 10/49 | €4,811 | €5,701 | +€890 | +18.5% |
| Equity | 10/15 | -€628 | -€4,077 | -€3,450 | -550% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€3,128 | -€6,577 | -€3,450 | -110% |
| Amounts payable | 17/49 | €5,439 | €9,778 | +€4,339 | +79.8% |
| Amounts payable within one year | 42/48 | €5,439 | €9,778 | +€4,339 | +79.8% |
| Trade debts | 44 | €3,543 | €2,594 | -€950 | -26.8% |
| Suppliers | 440/4 | €3,543 | €2,594 | -€950 | -26.8% |
| Taxes, remuneration and social security | 45 | - | €4,918 | +€4,918 | |
| Taxes | 450/3 | - | €3,517 | +€3,517 | |
| Remuneration and social security | 454/9 | - | €1,401 | +€1,401 | |
| Other amounts payable | 47/48 | €1,895 | €2,266 | +€371 | +19.6% |
| Turnover | 70 | - | €100,774 | +€100,774 | |
| Non-recurring operating income | 76A | €4,000 | €1,390 | -€2,610 | -65.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,798 | €99,775 | +€97,977 | +5,448% |
| Other operating charges | 640/8 | €2,875 | €4,423 | +€1,548 | +53.9% |
| Gross operating margin | 9900 | €2,202 | €2,389 | +€188 | +8.5% |
| Operating profit (loss) | 9901 | -€673 | -€2,034 | -€1,361 | -202% |
| Financial charges | 65/66B | €15 | €1,416 | +€1,401 | +9,136% |
| Recurring financial charges | 65 | €15 | €1,416 | +€1,401 | +9,136% |
| Profit (loss) for the period before taxes | 9903 | -€689 | -€3,450 | -€2,761 | -401% |
| Profit (loss) for the period | 9904 | -€689 | -€3,450 | -€2,761 | -401% |
| Profit (loss) for the period to be appropriated | 9905 | -€689 | -€3,450 | -€2,761 | -401% |
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 16 October 2026 via checked.be.