La Sambre: 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.
La Sambre
Largest movements
- Deferred charges and accrued income -€13,191
down €13,191 (-78.3%), from €16,836 to €3,645
- Cash +€5,564
up €5,564 (+6.0%), from €93,289 to €98,853
mainly Depreciation (+€38,120) and Deferred charges and accrued income (+€13,191)
- Profit (loss) carried forward -€6,215
down €6,215 (-1.7%), from -€374,171 to -€380,386
- Other operating charges -€29,961
down €29,961 (-91.3%), from €32,814 to €2,854
- Gross operating margin -€20,276
down €20,276 (-25.5%), from €79,625 to €59,349
- Depreciation -€3,933
down €3,933 (-9.4%), from €42,053 to €38,120
- Staff costs +€1,352
up €1,352 (+5.0%), from €27,287 to €28,639
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 | €545,865 | €539,898 | -€5,967 | -1.1% |
| Fixed assets | 21/28 | €420,701 | €417,763 | -€2,938 | -0.7% |
| Tangible fixed assets | 22/27 | €420,701 | €417,763 | -€2,938 | -0.7% |
| Land and buildings | 22 | €417,318 | €411,115 | -€6,204 | -1.5% |
| Plant, machinery and equipment | 23 | €2,446 | €956 | -€1,489 | -60.9% |
| Furniture and vehicles | 24 | €937 | €5,692 | +€4,755 | +507% |
| Current assets | 29/58 | €125,164 | €122,135 | -€3,029 | -2.4% |
| Amounts receivable within one year | 40/41 | €15,038 | €19,635 | +€4,597 | +30.6% |
| Trade receivables | 40 | €10,452 | €15,049 | +€4,597 | +44.0% |
| Other amounts receivable | 41 | €4,586 | €4,586 | = | 0.0% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,289 | €98,853 | +€5,564 | +6.0% |
| Deferred charges and accrued income | 490/1 | €16,836 | €3,645 | -€13,191 | -78.3% |
| Total equity and liabilities | 10/49 | €545,865 | €539,898 | -€5,967 | -1.1% |
| Equity | 10/15 | €255,113 | €244,607 | -€10,506 | -4.1% |
| Contributions | 10/11 | €368,000 | €368,000 | = | 0.0% |
| Capital | 10 | €368,000 | €368,000 | = | 0.0% |
| Issued capital | 100 | €368,000 | €368,000 | = | 0.0% |
| Revaluation surpluses | 12 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,344 | €2,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,344 | €2,344 | = | 0.0% |
| Legal reserve | 130 | €2,344 | €2,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,171 | -€380,386 | -€6,215 | -1.7% |
| Investment grants | 15 | €8,940 | €4,649 | -€4,291 | -48.0% |
| Amounts payable | 17/49 | €290,753 | €295,292 | +€4,539 | +1.6% |
| Amounts payable after more than one year | 17 | €179,731 | €179,731 | = | 0.0% |
| Other amounts payable | 178/9 | €179,731 | €179,731 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,428 | €115,561 | +€5,133 | +4.6% |
| Trade debts | 44 | €748 | €5,134 | +€4,386 | +587% |
| Suppliers | 440/4 | €748 | €5,134 | +€4,386 | +587% |
| Taxes, remuneration and social security | 45 | €5,669 | €6,416 | +€747 | +13.2% |
| Taxes | 450/3 | €424 | €441 | +€17 | +3.9% |
| Remuneration and social security | 454/9 | €5,245 | €5,975 | +€730 | +13.9% |
| Other amounts payable | 47/48 | €104,011 | €104,011 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €594 | - | -€594 | |
| Remuneration, social security and pensions | 62 | €27,287 | €28,639 | +€1,352 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,053 | €38,120 | -€3,933 | -9.4% |
| Other operating charges | 640/8 | €32,814 | €2,854 | -€29,961 | -91.3% |
| Gross operating margin | 9900 | €79,625 | €59,349 | -€20,276 | -25.5% |
| Operating profit (loss) | 9901 | -€22,530 | -€10,264 | +€12,266 | +54.4% |
| Financial income | 75/76B | €4,291 | €4,291 | +€0 | 0.0% |
| Recurring financial income | 75 | €4,291 | €4,291 | +€0 | 0.0% |
| Financial charges | 65/66B | €161 | €242 | +€81 | +50.2% |
| Recurring financial charges | 65 | €161 | €242 | +€81 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,400 | -€6,215 | +€12,185 | +66.2% |
| Profit (loss) for the period | 9904 | -€18,400 | -€6,215 | +€12,185 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,400 | -€6,215 | +€12,185 | +66.2% |
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.