MARCO SAMPERMANS: 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.
MARCO SAMPERMANS
Largest movements
- Receivables within one year +€15,572
up €15,572 (+22.2%), from €70,061 to €85,633
of which Other amounts receivable: +€9,388
- Deferred charges and accrued income +€14,609
new in 2025: €14,609
- Cash +€1,509
up €1,509 (+33.2%), from €4,547 to €6,056
mainly Net result for the year (+€18,979) and Tax, wage and social debts (+€10,687)
- Tax, wage and social debts +€10,687
up €10,687 (+90.8%), from €11,768 to €22,455
of which Remuneration and social security: +€9,231
- Reserves +€10,502
up €10,502 (+35.2%), from €29,839 to €40,340
- Profit (loss) carried forward +€8,478
no longer reported in 2025 (was -€8,478)
- Trade debts -€5,020
down €5,020 (-48.8%), from €10,279 to €5,259
- Accrued charges and deferred income +€3,679
new in 2025: €3,679
- Staff costs +€49,569
new in 2025: €49,569
- Gross operating margin +€9,605
up €9,605 (+13.9%), from €68,853 to €78,458
- Taxes -€4,938
down €4,938 (-42.0%), from €11,768 to €6,830
- Other operating charges +€858
new in 2025: €858
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 | €74,608 | €106,298 | +€31,690 | +42.5% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €74,608 | €106,298 | +€31,690 | +42.5% |
| Amounts receivable within one year | 40/41 | €70,061 | €85,633 | +€15,572 | +22.2% |
| Trade receivables | 40 | - | €6,183 | +€6,183 | |
| Other amounts receivable | 41 | €70,061 | €79,450 | +€9,388 | +13.4% |
| Cash at bank and in hand | 54/58 | €4,547 | €6,056 | +€1,509 | +33.2% |
| Deferred charges and accrued income | 490/1 | - | €14,609 | +€14,609 | |
| Total equity and liabilities | 10/49 | €74,608 | €106,298 | +€31,690 | +42.5% |
| Equity | 10/15 | €27,561 | €46,540 | +€18,979 | +68.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,839 | €40,340 | +€10,502 | +35.2% |
| Distributable reserves | 133 | €29,839 | €40,340 | +€10,502 | +35.2% |
| Profit (loss) carried forward | 14 | -€8,478 | - | +€8,478 | |
| Amounts payable | 17/49 | €47,047 | €59,758 | +€12,711 | +27.0% |
| Amounts payable within one year | 42/48 | €47,047 | €56,079 | +€9,032 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €28,365 | +€3,365 | +13.5% |
| Trade debts | 44 | €10,279 | €5,259 | -€5,020 | -48.8% |
| Suppliers | 440/4 | €10,279 | €5,259 | -€5,020 | -48.8% |
| Taxes, remuneration and social security | 45 | €11,768 | €22,455 | +€10,687 | +90.8% |
| Taxes | 450/3 | €11,768 | €13,224 | +€1,456 | +12.4% |
| Remuneration and social security | 454/9 | - | €9,231 | +€9,231 | |
| Accrued charges and deferred income | 492/3 | - | €3,679 | +€3,679 | |
| Remuneration, social security and pensions | 62 | - | €49,569 | +€49,569 | |
| Other operating charges | 640/8 | - | €858 | +€858 | |
| Gross operating margin | 9900 | €68,853 | €78,458 | +€9,605 | +13.9% |
| Operating profit (loss) | 9901 | €68,853 | €28,031 | -€40,822 | -59.3% |
| Financial income | 75/76B | €697 | €0 | -€697 | -100.0% |
| Recurring financial income | 75 | €697 | €0 | -€697 | -100.0% |
| Financial charges | 65/66B | €1,838 | €2,222 | +€384 | +20.9% |
| Recurring financial charges | 65 | €1,838 | €2,222 | +€384 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €67,712 | €25,810 | -€41,902 | -61.9% |
| Income taxes | 67/77 | €11,768 | €6,830 | -€4,938 | -42.0% |
| Profit (loss) for the period | 9904 | €55,944 | €18,979 | -€36,965 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,944 | €18,979 | -€36,965 | -66.1% |
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 27 October 2026 via checked.be.