SAMBAS: 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.
SAMBAS
Largest movements
- Cash -€24,934
down €24,934 (-80.4%), from €31,009 to €6,075
mainly Net result for the year (-€23,422) and Tax, wage and social debts (-€6,665)
- Deferred charges and accrued income -€5,325
down €5,325 (-27.2%), from €19,569 to €14,244
- Receivables within one year -€4,255
down €4,255 (-39.9%), from €10,660 to €6,405
of which Other amounts receivable: -€4,600
- Tangible fixed assets -€2,359
down €2,359 (-41.3%), from €5,718 to €3,359
- Profit (loss) carried forward -€23,422
down €23,422, from €18,902 to -€4,521
- Tax, wage and social debts -€6,665
down €6,665 (-74.2%), from €8,984 to €2,318
of which Taxes: -€6,089
- Other debts -€5,011
down €5,011 (-75.4%), from €6,649 to €1,638
- Trade debts -€949
down €949 (-19.0%), from €4,997 to €4,048
- Gross operating margin -€36,174
down €36,174, from €19,156 to -€17,018
- Taxes -€4,304
down €4,304 (-97.3%), from €4,424 to €120
- Staff costs -€656
down €656 (-13.2%), from €4,969 to €4,313
- Depreciation +€511
up €511 (+27.6%), from €1,848 to €2,359
- Other operating charges -€207
down €207 (-34.1%), from €607 to €400
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 | €87,957 | €51,083 | -€36,873 | -41.9% |
| Fixed assets | 21/28 | €5,718 | €3,359 | -€2,359 | -41.3% |
| Tangible fixed assets | 22/27 | €5,718 | €3,359 | -€2,359 | -41.3% |
| Furniture and vehicles | 24 | €5,718 | €3,359 | -€2,359 | -41.3% |
| Current assets | 29/58 | €82,239 | €47,724 | -€34,514 | -42.0% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,660 | €6,405 | -€4,255 | -39.9% |
| Trade receivables | 40 | €6,059 | €6,405 | +€346 | +5.7% |
| Other amounts receivable | 41 | €4,600 | - | -€4,600 | |
| Cash at bank and in hand | 54/58 | €31,009 | €6,075 | -€24,934 | -80.4% |
| Deferred charges and accrued income | 490/1 | €19,569 | €14,244 | -€5,325 | -27.2% |
| Total equity and liabilities | 10/49 | €87,957 | €51,083 | -€36,873 | -41.9% |
| Equity | 10/15 | €66,502 | €43,079 | -€23,422 | -35.2% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | €27,800 | €27,800 | = | 0.0% |
| Distributable reserves | 133 | €27,800 | €27,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,902 | -€4,521 | -€23,422 | |
| Amounts payable | 17/49 | €21,455 | €8,004 | -€13,451 | -62.7% |
| Amounts payable within one year | 42/48 | €20,630 | €8,004 | -€12,626 | -61.2% |
| Trade debts | 44 | €4,997 | €4,048 | -€949 | -19.0% |
| Suppliers | 440/4 | €4,997 | €4,048 | -€949 | -19.0% |
| Taxes, remuneration and social security | 45 | €8,984 | €2,318 | -€6,665 | -74.2% |
| Taxes | 450/3 | €7,480 | €1,391 | -€6,089 | -81.4% |
| Remuneration and social security | 454/9 | €1,504 | €928 | -€576 | -38.3% |
| Other amounts payable | 47/48 | €6,649 | €1,638 | -€5,011 | -75.4% |
| Accrued charges and deferred income | 492/3 | €825 | - | -€825 | |
| Remuneration, social security and pensions | 62 | €4,969 | €4,313 | -€656 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €2,359 | +€511 | +27.6% |
| Other operating charges | 640/8 | €607 | €400 | -€207 | -34.1% |
| Gross operating margin | 9900 | €19,156 | -€17,018 | -€36,174 | |
| Operating profit (loss) | 9901 | €11,732 | -€24,090 | -€35,822 | |
| Financial income | 75/76B | €991 | €991 | = | 0.0% |
| Recurring financial income | 75 | €991 | €991 | = | 0.0% |
| Financial charges | 65/66B | €384 | €204 | -€180 | -46.8% |
| Recurring financial charges | 65 | €384 | €204 | -€180 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €12,339 | -€23,303 | -€35,642 | |
| Income taxes | 67/77 | €4,424 | €120 | -€4,304 | -97.3% |
| Profit (loss) for the period | 9904 | €7,915 | -€23,422 | -€31,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,915 | -€23,422 | -€31,338 |
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 21 October 2026 via checked.be.