SAMBAT 3: 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.
SAMBAT 3
Largest movements
- Cash -€44,668
down €44,668 (-60.9%), from €73,292 to €28,624
mainly Debts after one year (-€75,476) and Accrued charges and deferred income (-€18,500)
- Tangible fixed assets -€36,064
down €36,064 (-2.8%), from €1.3m to €1.2m
of which Land and buildings: -€38,098
- Debts after one year -€75,476
down €75,476 (-5.9%), from €1.3m to €1.2m
- Accrued charges and deferred income -€18,500
down €18,500 (-68.4%), from €27,049 to €8,549
- Financial charges -€9,362
down €9,362 (-27.0%), from €34,627 to €25,265
- Gross operating margin +€6,835
up €6,835 (+8.9%), from €77,188 to €84,023
- Other operating charges +€6,595
up €6,595 (+483%), from €1,366 to €7,960
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 | €1,345,277 | €1,264,694 | -€80,582 | -6.0% |
| Fixed assets | 21/28 | €1,271,269 | €1,235,205 | -€36,064 | -2.8% |
| Tangible fixed assets | 22/27 | €1,271,269 | €1,235,205 | -€36,064 | -2.8% |
| Land and buildings | 22 | €1,271,269 | €1,233,171 | -€38,098 | -3.0% |
| Plant, machinery and equipment | 23 | - | €2,034 | +€2,034 | |
| Current assets | 29/58 | €74,008 | €29,490 | -€44,518 | -60.2% |
| Cash at bank and in hand | 54/58 | €73,292 | €28,624 | -€44,668 | -60.9% |
| Deferred charges and accrued income | 490/1 | €716 | €865 | +€149 | +20.9% |
| Total equity and liabilities | 10/49 | €1,345,277 | €1,264,694 | -€80,582 | -6.0% |
| Equity | 10/15 | -€9,855 | €2,275 | +€12,130 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,355 | -€59,225 | +€12,130 | +17.0% |
| Amounts payable | 17/49 | €1,355,132 | €1,262,420 | -€92,712 | -6.8% |
| Amounts payable after more than one year | 17 | €1,278,424 | €1,202,949 | -€75,476 | -5.9% |
| Financial debts | 170/4 | €1,278,424 | €1,202,949 | -€75,476 | -5.9% |
| Amounts payable within one year | 42/48 | €49,659 | €50,922 | +€1,263 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €43,590 | €43,590 | = | 0.0% |
| Trade debts | 44 | €2,500 | €2,962 | +€462 | +18.5% |
| Suppliers | 440/4 | €2,500 | €2,962 | +€462 | +18.5% |
| Taxes, remuneration and social security | 45 | €3,569 | €4,371 | +€802 | +22.5% |
| Taxes | 450/3 | €3,569 | €4,371 | +€802 | +22.5% |
| Accrued charges and deferred income | 492/3 | €27,049 | €8,549 | -€18,500 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,402 | €38,668 | +€266 | +0.7% |
| Other operating charges | 640/8 | €1,366 | €7,960 | +€6,595 | +483% |
| Gross operating margin | 9900 | €77,188 | €84,023 | +€6,835 | +8.9% |
| Operating profit (loss) | 9901 | €37,421 | €37,395 | -€26 | -0.1% |
| Financial charges | 65/66B | €34,627 | €25,265 | -€9,362 | -27.0% |
| Recurring financial charges | 65 | €34,627 | €25,265 | -€9,362 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €2,794 | €12,130 | +€9,336 | +334% |
| Profit (loss) for the period | 9904 | €2,794 | €12,130 | +€9,336 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €2,794 | €12,130 | +€9,336 | +334% |
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 25 October 2026 via checked.be.