SAMVAN: 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.
SAMVAN
Largest movements
- Receivables within one year -€13,236
down €13,236 (-16.0%), from €82,802 to €69,567
- Tangible fixed assets -€1,958
down €1,958 (-42.7%), from €4,582 to €2,624
- Debts after one year -€8,377
down €8,377 (-19.5%), from €42,982 to €34,605
- Short-term financial debts -€5,122
no longer reported in 2024 (was €5,122)
- Current portion of long-term debt -€2,373
down €2,373 (-22.1%), from €10,727 to €8,354
- Other operating charges -€847
no longer reported in 2024 (was €847)
- Gross operating margin +€716
up €716 (+10.5%), from €6,844 to €7,560
- Financial charges -€648
down €648 (-11.6%), from €5,571 to €4,923
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,484 | €74,291 | -€15,194 | -17.0% |
| Fixed assets | 21/28 | €6,682 | €4,724 | -€1,958 | -29.3% |
| Tangible fixed assets | 22/27 | €4,582 | €2,624 | -€1,958 | -42.7% |
| Land and buildings | 22 | €4,582 | €2,624 | -€1,958 | -42.7% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €82,802 | €69,567 | -€13,236 | -16.0% |
| Amounts receivable within one year | 40/41 | €82,802 | €69,567 | -€13,236 | -16.0% |
| Other amounts receivable | 41 | €82,802 | €69,567 | -€13,236 | -16.0% |
| Total equity and liabilities | 10/49 | €89,484 | €74,291 | -€15,194 | -17.0% |
| Equity | 10/15 | €30,653 | €31,332 | +€679 | +2.2% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Outside capital | 11 | €7,440 | €7,440 | = | 0.0% |
| Other | 1109/19 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €55,335 | €55,335 | = | 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% |
| Distributable reserves | 133 | €53,475 | €53,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,122 | -€31,443 | +€679 | +2.1% |
| Amounts payable | 17/49 | €58,832 | €42,959 | -€15,872 | -27.0% |
| Amounts payable after more than one year | 17 | €42,982 | €34,605 | -€8,377 | -19.5% |
| Financial debts | 170/4 | €42,982 | €34,605 | -€8,377 | -19.5% |
| Amounts payable within one year | 42/48 | €15,849 | €8,354 | -€7,495 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €10,727 | €8,354 | -€2,373 | -22.1% |
| Financial debts | 43 | €5,122 | - | -€5,122 | |
| Credit institutions | 430/8 | €5,122 | - | -€5,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €1,958 | = | 0.0% |
| Other operating charges | 640/8 | €847 | - | -€847 | |
| Gross operating margin | 9900 | €6,844 | €7,560 | +€716 | +10.5% |
| Operating profit (loss) | 9901 | €4,038 | €5,602 | +€1,564 | +38.7% |
| Financial charges | 65/66B | €5,571 | €4,923 | -€648 | -11.6% |
| Recurring financial charges | 65 | €5,571 | €4,923 | -€648 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,533 | €679 | +€2,211 | |
| Profit (loss) for the period | 9904 | -€1,533 | €679 | +€2,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,533 | €679 | +€2,211 |
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 29 September 2026 via checked.be.