SAMSA: what changed
Two fiscal 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.
SAMSA
Largest movements
- Receivables within one year -€6,808
down €6,808 (-3.8%), from €179,969 to €173,161
of which Trade receivables: -€7,234
- Cash +€5,109
up €5,109 (+5047.4%), from €101 to €5,210
mainly Debts after one year (+€48,750) and Advances received (+€10,114)
- Debts after one year +€48,750
up €48,750 (+12.1%), from €402,015 to €450,765
- Profit (loss) carried forward -€47,802
down €47,802 (-17.9%), from -€266,921 to -€314,723
- Trade debts -€17,895
down €17,895 (-52.0%), from €34,413 to €16,518
- Advances received +€10,114
up €10,114 (+278.7%), from €3,629 to €13,742
- Short-term financial debts +€4,844
up €4,844 (+40.2%), from €12,057 to €16,901
- Gross operating margin -€11,391
down €11,391 (-32.2%), from -€35,354 to -€46,746
- Financial charges +€820
up €820 (+69.6%), from €1,177 to €1,996
- Financial income -€479
down €479 (-9.6%), from €5,000 to €4,521
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 | €356,817 | €349,955 | -€6,862 | -1.9% |
| Fixed assets | 21/28 | €4,876 | €2,510 | -€2,366 | -48.5% |
| Intangible fixed assets | 21 | €846 | €940 | +€94 | +11.1% |
| Tangible fixed assets | 22/27 | €4,031 | €1,570 | -€2,460 | -61.0% |
| Plant, machinery and equipment | 23 | €1,481 | €900 | -€581 | -39.2% |
| Furniture and vehicles | 24 | €2,549 | €670 | -€1,879 | -73.7% |
| Current assets | 29/58 | €351,941 | €347,445 | -€4,496 | -1.3% |
| Stocks and contracts in progress | 3 | €134,317 | €131,444 | -€2,872 | -2.1% |
| Stocks | 30/36 | €134,317 | €131,444 | -€2,872 | -2.1% |
| Amounts receivable within one year | 40/41 | €179,969 | €173,161 | -€6,808 | -3.8% |
| Trade receivables | 40 | €166,743 | €159,510 | -€7,234 | -4.3% |
| Other amounts receivable | 41 | €13,226 | €13,652 | +€425 | +3.2% |
| Cash at bank and in hand | 54/58 | €101 | €5,210 | +€5,109 | +5047.4% |
| Deferred charges and accrued income | 490/1 | €37,553 | €37,630 | +€76 | +0.2% |
| Total equity and liabilities | 10/49 | €356,817 | €349,955 | -€6,862 | -1.9% |
| Equity | 10/15 | -€176,934 | -€224,736 | -€47,802 | -27.0% |
| Contributions | 10/11 | €89,987 | €89,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,921 | -€314,723 | -€47,802 | -17.9% |
| Amounts payable | 17/49 | €533,751 | €574,691 | +€40,940 | +7.7% |
| Amounts payable after more than one year | 17 | €402,015 | €450,765 | +€48,750 | +12.1% |
| Financial debts | 170/4 | €402,015 | €450,765 | +€48,750 | +12.1% |
| Amounts payable within one year | 42/48 | €131,236 | €123,926 | -€7,310 | -5.6% |
| Financial debts | 43 | €12,057 | €16,901 | +€4,844 | +40.2% |
| Credit institutions | 430/8 | €12,057 | €16,901 | +€4,844 | +40.2% |
| Trade debts | 44 | €34,413 | €16,518 | -€17,895 | -52.0% |
| Suppliers | 440/4 | €34,413 | €16,518 | -€17,895 | -52.0% |
| Advances received on contracts in progress | 46 | €3,629 | €13,742 | +€10,114 | +278.7% |
| Other amounts payable | 47/48 | €81,137 | €76,765 | -€4,372 | -5.4% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,709 | €3,068 | +€360 | +13.3% |
| Other operating charges | 640/8 | €236 | €457 | +€221 | +93.5% |
| Gross operating margin | 9900 | -€35,354 | -€46,746 | -€11,391 | -32.2% |
| Operating profit (loss) | 9901 | -€38,299 | -€50,271 | -€11,972 | -31.3% |
| Financial income | 75/76B | €5,000 | €4,521 | -€479 | -9.6% |
| Recurring financial income | 75 | €5,000 | €4,521 | -€479 | -9.6% |
| Financial charges | 65/66B | €1,177 | €1,996 | +€820 | +69.6% |
| Recurring financial charges | 65 | €1,177 | €1,996 | +€820 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,476 | -€47,746 | -€13,270 | -38.5% |
| Income taxes | 67/77 | €120 | €56 | -€64 | -53.3% |
| Profit (loss) for the period | 9904 | -€34,596 | -€47,802 | -€13,207 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,596 | -€47,802 | -€13,207 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.