Super Sam: 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.
Super Sam
Largest movements
- Cash -€95,835
down €95,835 (-37.8%), from €253,422 to €157,587
mainly Trade debts (-€190,559)
- Trade debts -€190,559
no longer reported in 2024 (was €190,559)
- Tax, wage and social debts +€60,309
up €60,309 (+138.4%), from €43,563 to €103,871
of which Taxes: +€53,847
- Other debts +€31,435
new in 2024: €31,435
- Gross operating margin +€75,172
up €75,172 (+63.2%), from €118,869 to €194,041
- Staff costs +€69,093
up €69,093 (+72.3%), from €95,502 to €164,595
- Financial charges +€11,837
up €11,837 (+7373.4%), from €161 to €11,997
- Other operating charges +€10,963
up €10,963 (+270.7%), from €4,050 to €15,013
- Taxes -€3,475
down €3,475 (-86.2%), from €4,030 to €555
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 | €303,448 | €206,515 | -€96,933 | -31.9% |
| Fixed assets | 21/28 | €27,650 | €27,650 | = | 0.0% |
| Intangible fixed assets | 21 | €2,800 | €2,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,850 | €3,850 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,850 | €3,850 | = | 0.0% |
| Financial fixed assets | 28 | €21,000 | €21,000 | = | 0.0% |
| Current assets | 29/58 | €275,798 | €178,865 | -€96,933 | -35.1% |
| Stocks and contracts in progress | 3 | €4,250 | €4,250 | = | 0.0% |
| Stocks | 30/36 | €4,250 | €4,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,126 | €17,028 | -€1,098 | -6.1% |
| Trade receivables | 40 | - | €2,426 | +€2,426 | |
| Other amounts receivable | 41 | €18,126 | €14,602 | -€3,523 | -19.4% |
| Cash at bank and in hand | 54/58 | €253,422 | €157,587 | -€95,835 | -37.8% |
| Total equity and liabilities | 10/49 | €303,448 | €206,515 | -€96,933 | -31.9% |
| Equity | 10/15 | €65,576 | €67,458 | +€1,881 | +2.9% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Outside capital | 11 | €1,300 | €1,300 | = | 0.0% |
| Other | 1109/19 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,276 | €66,158 | +€1,881 | +2.9% |
| Amounts payable | 17/49 | €237,871 | €139,057 | -€98,814 | -41.5% |
| Amounts payable after more than one year | 17 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 178/9 | €3,750 | €3,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €234,121 | €135,307 | -€98,814 | -42.2% |
| Trade debts | 44 | €190,559 | - | -€190,559 | |
| Suppliers | 440/4 | €190,559 | - | -€190,559 | |
| Taxes, remuneration and social security | 45 | €43,563 | €103,871 | +€60,309 | +138.4% |
| Taxes | 450/3 | €43,563 | €97,409 | +€53,847 | +123.6% |
| Remuneration and social security | 454/9 | - | €6,462 | +€6,462 | |
| Other amounts payable | 47/48 | - | €31,435 | +€31,435 | |
| Remuneration, social security and pensions | 62 | €95,502 | €164,595 | +€69,093 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | - | -€950 | |
| Other operating charges | 640/8 | €4,050 | €15,013 | +€10,963 | +270.7% |
| Gross operating margin | 9900 | €118,869 | €194,041 | +€75,172 | +63.2% |
| Operating profit (loss) | 9901 | €18,367 | €14,433 | -€3,934 | -21.4% |
| Financial income | 75/76B | €387 | - | -€387 | |
| Recurring financial income | 75 | €387 | - | -€387 | |
| Financial charges | 65/66B | €161 | €11,997 | +€11,837 | +7373.4% |
| Recurring financial charges | 65 | €161 | €11,997 | +€11,837 | +7373.4% |
| Profit (loss) for the period before taxes | 9903 | €18,593 | €2,436 | -€16,157 | -86.9% |
| Income taxes | 67/77 | €4,030 | €555 | -€3,475 | -86.2% |
| Profit (loss) for the period | 9904 | €14,564 | €1,881 | -€12,682 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,564 | €1,881 | -€12,682 | -87.1% |
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 6 October 2026 via checked.be.