SAMSUP: 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.
SAMSUP
Largest movements
- Cash -€117,157
down €117,157 (-65.6%), from €178,551 to €61,394
mainly Debts after one year (-€330,255) and Receivables within one year (-€113,783)
- Receivables within one year +€113,783
up €113,783 (+453.1%), from €25,110 to €138,893
of which Trade receivables: +€114,596
- Deferred charges and accrued income -€38,461
down €38,461 (-59.9%), from €64,223 to €25,762
- Tangible fixed assets -€33,394
down €33,394 (-15.0%), from €221,967 to €188,573
of which Land and buildings: -€20,676
- Debts after one year -€330,255
down €330,255 (-24.1%), from €1.4m to €1.0m
of which Other amounts payable: -€925,717
- Trade debts +€127,673
up €127,673 (+154.1%), from €82,849 to €210,522
- Current portion of long-term debt +€78,838
up €78,838 (+1126.3%), from €7,000 to €85,838
- Other debts +€46,918
new in 2024: €46,918
- Profit (loss) carried forward +€37,360
up €37,360 (+11.4%), from €327,966 to €365,326
- Gross operating margin -€166,692
down €166,692 (-46.8%), from €356,372 to €189,680
- Purchases and services +€132,538
up €132,538 (+46.7%), from €283,917 to €416,455
- Turnover -€34,447
down €34,447 (-5.4%), from €637,781 to €603,334
- Taxes -€32,235
down €32,235 (-63.5%), from €50,752 to €18,517
- Staff costs -€17,153
down €17,153 (-16.9%), from €101,621 to €84,468
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 | €1,876,431 | €1,800,926 | -€75,505 | -4.0% |
| Fixed assets | 21/28 | €1,442,264 | €1,408,594 | -€33,670 | -2.3% |
| Intangible fixed assets | 21 | €1,297 | €1,021 | -€276 | -21.3% |
| Tangible fixed assets | 22/27 | €221,967 | €188,573 | -€33,394 | -15.0% |
| Land and buildings | 22 | €174,007 | €153,331 | -€20,676 | -11.9% |
| Furniture and vehicles | 24 | €47,960 | €35,242 | -€12,718 | -26.5% |
| Financial fixed assets | 28 | €1,219,000 | €1,219,000 | = | 0.0% |
| Current assets | 29/58 | €434,167 | €392,332 | -€41,835 | -9.6% |
| Amounts receivable after more than one year | 29 | €166,283 | €166,283 | = | 0.0% |
| Other amounts receivable | 291 | €166,283 | €166,283 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,110 | €138,893 | +€113,783 | +453.1% |
| Trade receivables | 40 | €17,968 | €132,564 | +€114,596 | +637.8% |
| Other amounts receivable | 41 | €7,142 | €6,329 | -€813 | -11.4% |
| Cash at bank and in hand | 54/58 | €178,551 | €61,394 | -€117,157 | -65.6% |
| Deferred charges and accrued income | 490/1 | €64,223 | €25,762 | -€38,461 | -59.9% |
| Total equity and liabilities | 10/49 | €1,876,431 | €1,800,926 | -€75,505 | -4.0% |
| Equity | 10/15 | €346,558 | €383,918 | +€37,360 | +10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327,966 | €365,326 | +€37,360 | +11.4% |
| Amounts payable | 17/49 | €1,529,873 | €1,417,008 | -€112,865 | -7.4% |
| Amounts payable after more than one year | 17 | €1,368,882 | €1,038,627 | -€330,255 | -24.1% |
| Financial debts | 170/4 | - | €595,462 | +€595,462 | |
| Other amounts payable | 178/9 | €1,368,882 | €443,165 | -€925,717 | -67.6% |
| Amounts payable within one year | 42/48 | €160,991 | €378,381 | +€217,390 | +135.0% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €85,838 | +€78,838 | +1126.3% |
| Trade debts | 44 | €82,849 | €210,522 | +€127,673 | +154.1% |
| Suppliers | 440/4 | €82,849 | €210,522 | +€127,673 | +154.1% |
| Taxes, remuneration and social security | 45 | €71,142 | €35,103 | -€36,039 | -50.7% |
| Taxes | 450/3 | €61,842 | €21,815 | -€40,027 | -64.7% |
| Remuneration and social security | 454/9 | €9,300 | €13,288 | +€3,988 | +42.9% |
| Other amounts payable | 47/48 | - | €46,918 | +€46,918 | |
| Turnover | 70 | €637,781 | €603,334 | -€34,447 | -5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,917 | €416,455 | +€132,538 | +46.7% |
| Remuneration, social security and pensions | 62 | €101,621 | €84,468 | -€17,153 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,192 | €34,698 | -€4,494 | -11.5% |
| Other operating charges | 640/8 | €5,031 | €5,970 | +€939 | +18.7% |
| Gross operating margin | 9900 | €356,372 | €189,680 | -€166,692 | -46.8% |
| Operating profit (loss) | 9901 | €210,528 | €64,544 | -€145,984 | -69.3% |
| Financial income | 75/76B | €77 | €282 | +€205 | +266.2% |
| Recurring financial income | 75 | €77 | €282 | +€205 | +266.2% |
| Financial charges | 65/66B | €2,197 | €8,949 | +€6,752 | +307.3% |
| Recurring financial charges | 65 | €2,197 | €8,949 | +€6,752 | +307.3% |
| Profit (loss) for the period before taxes | 9903 | €208,408 | €55,877 | -€152,531 | -73.2% |
| Income taxes | 67/77 | €50,752 | €18,517 | -€32,235 | -63.5% |
| Profit (loss) for the period | 9904 | €157,656 | €37,360 | -€120,296 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €157,656 | €37,360 | -€120,296 | -76.3% |
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.