B-POINT SAMPERS: 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.
B-POINT SAMPERS
Largest movements
- Tangible fixed assets -€45,141
down €45,141 (-5.2%), from €869,926 to €824,785
of which Land and buildings: -€44,620
- Other debts -€61,118
down €61,118 (-6.2%), from €989,264 to €928,147
- Gross operating margin +€63,264
up €63,264, from -€5,602 to €57,662
- Depreciation +€7,342
up €7,342 (+16.3%), from €44,933 to €52,274
- Other operating charges +€2,085
up €2,085 (+693%), from €301 to €2,386
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €919,264 | €860,893 | -€58,370 | -6.3% |
| Formation expenses | 20 | €1,021 | €484 | -€536 | -52.6% |
| Fixed assets | 21/28 | €874,873 | €828,613 | -€46,259 | -5.3% |
| Intangible fixed assets | 21 | €4,947 | €3,829 | -€1,118 | -22.6% |
| Tangible fixed assets | 22/27 | €869,926 | €824,785 | -€45,141 | -5.2% |
| Land and buildings | 22 | €815,874 | €771,254 | -€44,620 | -5.5% |
| Plant, machinery and equipment | 23 | €37,415 | €37,509 | +€94 | +0.3% |
| Furniture and vehicles | 24 | €16,636 | €16,022 | -€615 | -3.7% |
| Current assets | 29/58 | €43,370 | €31,796 | -€11,575 | -26.7% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,139 | €1,280 | -€2,859 | -69.1% |
| Trade receivables | 40 | €2,985 | €898 | -€2,087 | -69.9% |
| Other amounts receivable | 41 | €1,154 | €382 | -€772 | -66.9% |
| Cash at bank and in hand | 54/58 | €37,917 | €29,189 | -€8,727 | -23.0% |
| Deferred charges and accrued income | 490/1 | €315 | €326 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €919,264 | €860,893 | -€58,370 | -6.3% |
| Equity | 10/15 | -€72,176 | -€69,474 | +€2,702 | +3.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,676 | -€71,974 | +€2,702 | +3.6% |
| Amounts payable | 17/49 | €991,440 | €930,368 | -€61,072 | -6.2% |
| Amounts payable within one year | 42/48 | €991,440 | €930,368 | -€61,072 | -6.2% |
| Trade debts | 44 | €2,137 | €2,187 | +€50 | +2.3% |
| Suppliers | 440/4 | €2,137 | €2,187 | +€50 | +2.3% |
| Advances received on contracts in progress | 46 | - | €34 | +€34 | |
| Taxes, remuneration and social security | 45 | €38 | €0 | -€38 | -100% |
| Taxes | 450/3 | €38 | €0 | -€38 | -100% |
| Other amounts payable | 47/48 | €989,264 | €928,147 | -€61,118 | -6.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,933 | €52,274 | +€7,342 | +16.3% |
| Other operating charges | 640/8 | €301 | €2,386 | +€2,085 | +693% |
| Gross operating margin | 9900 | -€5,602 | €57,662 | +€63,264 | |
| Operating profit (loss) | 9901 | -€50,835 | €2,932 | +€53,768 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €161 | €230 | +€69 | +43.1% |
| Recurring financial charges | 65 | €161 | €230 | +€69 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | -€50,992 | €2,702 | +€53,694 | |
| Profit (loss) for the period | 9904 | -€50,992 | €2,702 | +€53,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,992 | €2,702 | +€53,694 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.