SAMYTAX: 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.
SAMYTAX
Largest movements
- Tangible fixed assets -€7,591
down €7,591 (-38.3%), from €19,818 to €12,227
- Receivables within one year -€3,379
down €3,379 (-52.8%), from €6,402 to €3,023
of which Other amounts receivable: -€3,127
- Cash +€905
up €905 (+107%), from €848 to €1,752
mainly Depreciation (+€6,887) and Receivables within one year (+€3,379)
- Deferred charges and accrued income -€637
no longer reported in 2024 (was €637)
- Other debts -€8,255
down €8,255 (-37.9%), from €21,757 to €13,503
- Profit (loss) carried forward -€2,172
down €2,172 (-48.2%), from -€4,510 to -€6,682
- Turnover -€8,999
down €8,999 (-30.6%), from €29,451 to €20,452
- Gross operating margin -€5,117
down €5,117 (-44.7%), from €11,437 to €6,320
- Depreciation +€4,385
up €4,385 (+175%), from €2,502 to €6,887
- Purchases and services -€3,882
down €3,882 (-21.6%), from €18,014 to €14,132
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 | €27,705 | €17,003 | -€10,702 | -38.6% |
| Fixed assets | 21/28 | €19,818 | €12,227 | -€7,591 | -38.3% |
| Tangible fixed assets | 22/27 | €19,818 | €12,227 | -€7,591 | -38.3% |
| Furniture and vehicles | 24 | €19,818 | €12,227 | -€7,591 | -38.3% |
| Current assets | 29/58 | €7,887 | €4,776 | -€3,111 | -39.4% |
| Amounts receivable within one year | 40/41 | €6,402 | €3,023 | -€3,379 | -52.8% |
| Trade receivables | 40 | €252 | - | -€252 | |
| Other amounts receivable | 41 | €6,151 | €3,023 | -€3,127 | -50.8% |
| Cash at bank and in hand | 54/58 | €848 | €1,752 | +€905 | +107% |
| Deferred charges and accrued income | 490/1 | €637 | - | -€637 | |
| Total equity and liabilities | 10/49 | €27,705 | €17,003 | -€10,702 | -38.6% |
| Equity | 10/15 | €4,984 | €2,812 | -€2,172 | -43.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,297 | €3,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,438 | €1,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,510 | -€6,682 | -€2,172 | -48.2% |
| Amounts payable | 17/49 | €22,721 | €14,191 | -€8,530 | -37.5% |
| Amounts payable within one year | 42/48 | €22,721 | €14,191 | -€8,530 | -37.5% |
| Trade debts | 44 | €964 | €688 | -€276 | -28.6% |
| Suppliers | 440/4 | €964 | €688 | -€276 | -28.6% |
| Other amounts payable | 47/48 | €21,757 | €13,503 | -€8,255 | -37.9% |
| Turnover | 70 | €29,451 | €20,452 | -€8,999 | -30.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,014 | €14,132 | -€3,882 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,502 | €6,887 | +€4,385 | +175% |
| Other operating charges | 640/8 | €450 | €671 | +€222 | +49.3% |
| Non-recurring operating charges | 66A | - | €704 | +€704 | |
| Gross operating margin | 9900 | €11,437 | €6,320 | -€5,117 | -44.7% |
| Operating profit (loss) | 9901 | €8,486 | -€1,942 | -€10,427 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €359 | €230 | -€129 | -35.9% |
| Recurring financial charges | 65 | €359 | €230 | -€129 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €8,126 | -€2,172 | -€10,298 | |
| Profit (loss) for the period | 9904 | €8,126 | -€2,172 | -€10,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,126 | -€2,172 | -€10,298 |
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 25 October 2026 via checked.be.