IMMO-SAMP: 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.
IMMO-SAMP
Largest movements
- Stocks and contracts -€101,250
down €101,250 (-100%), from €101,250 to €0
- Cash +€52,964
up €52,964 (+2,858%), from €1,853 to €54,818
mainly Stocks and contracts (+€101,250) and Other debts (+€30,687)
- Short-term financial debts -€81,000
down €81,000 (-100%), from €81,000 to €0
- Other debts +€30,687
new in 2025: €30,687
- Trade debts -€30,567
down €30,567 (-100%), from €30,567 to €0
- Reserves +€15,806
new in 2025: €15,806
- Profit (loss) carried forward +€13,734
up €13,734, from -€13,734 to €0
- Gross operating margin +€51,534
up €51,534, from -€12,583 to €38,952
- Taxes +€4,001
new in 2025: €4,001
- Financial charges +€3,496
up €3,496 (+458%), from €764 to €4,260
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 | €103,833 | €56,493 | -€47,340 | -45.6% |
| Current assets | 29/58 | €103,833 | €56,493 | -€47,340 | -45.6% |
| Stocks and contracts in progress | 3 | €101,250 | €0 | -€101,250 | -100% |
| Stocks | 30/36 | €101,250 | €0 | -€101,250 | -100% |
| Amounts receivable within one year | 40/41 | €730 | €1,676 | +€946 | +130% |
| Trade receivables | 40 | - | €1,260 | +€1,260 | |
| Other amounts receivable | 41 | €730 | €416 | -€314 | -43.1% |
| Cash at bank and in hand | 54/58 | €1,853 | €54,818 | +€52,964 | +2,858% |
| Total equity and liabilities | 10/49 | €103,833 | €56,493 | -€47,340 | -45.6% |
| Equity | 10/15 | -€7,734 | €21,806 | +€29,539 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €15,806 | +€15,806 | |
| Distributable reserves | 133 | - | €15,806 | +€15,806 | |
| Profit (loss) carried forward | 14 | -€13,734 | €0 | +€13,734 | |
| Amounts payable | 17/49 | €111,567 | €34,688 | -€76,879 | -68.9% |
| Amounts payable within one year | 42/48 | €111,567 | €34,688 | -€76,879 | -68.9% |
| Financial debts | 43 | €81,000 | €0 | -€81,000 | -100% |
| Credit institutions | 430/8 | €81,000 | €0 | -€81,000 | -100% |
| Trade debts | 44 | €30,567 | €0 | -€30,567 | -100% |
| Suppliers | 440/4 | €30,567 | €0 | -€30,567 | -100% |
| Taxes, remuneration and social security | 45 | - | €4,001 | +€4,001 | |
| Taxes | 450/3 | - | €4,001 | +€4,001 | |
| Other amounts payable | 47/48 | - | €30,687 | +€30,687 | |
| Other operating charges | 640/8 | €387 | €391 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €762 | +€762 | |
| Gross operating margin | 9900 | -€12,583 | €38,952 | +€51,534 | |
| Operating profit (loss) | 9901 | -€12,970 | €37,799 | +€50,769 | |
| Financial charges | 65/66B | €764 | €4,260 | +€3,496 | +458% |
| Recurring financial charges | 65 | €764 | €4,260 | +€3,496 | +458% |
| Profit (loss) for the period before taxes | 9903 | -€13,734 | €33,540 | +€47,273 | |
| Income taxes | 67/77 | - | €4,001 | +€4,001 | |
| Profit (loss) for the period | 9904 | -€13,734 | €29,539 | +€43,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,734 | €29,539 | +€43,273 |
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 17 October 2026 via checked.be.