SAMBAU: 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.
SAMBAU
Largest movements
- Tangible fixed assets -€22,198
down €22,198 (-2.5%), from €875,858 to €853,660
of which Land and buildings: -€21,781
- Debts after one year -€15,000
down €15,000 (-9.4%), from €160,000 to €145,000
- Other debts -€9,723
down €9,723 (-63.8%), from €15,247 to €5,524
No income-statement line moved by more than 1% of the activity.
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 | €884,440 | €858,490 | -€25,951 | -2.9% |
| Fixed assets | 21/28 | €875,858 | €853,660 | -€22,198 | -2.5% |
| Tangible fixed assets | 22/27 | €875,858 | €853,660 | -€22,198 | -2.5% |
| Land and buildings | 22 | €872,089 | €850,307 | -€21,781 | -2.5% |
| Plant, machinery and equipment | 23 | €3,769 | €3,353 | -€417 | -11.1% |
| Current assets | 29/58 | €8,583 | €4,830 | -€3,753 | -43.7% |
| Cash at bank and in hand | 54/58 | €8,545 | €4,830 | -€3,715 | -43.5% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €884,440 | €858,490 | -€25,951 | -2.9% |
| Equity | 10/15 | €706,365 | €705,197 | -€1,168 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €447,164 | €447,164 | = | 0.0% |
| Reserves | 13 | €197,201 | €196,033 | -€1,168 | -0.6% |
| Non-distributable reserves | 130/1 | €9,763 | €9,763 | = | 0.0% |
| Legal reserve | 130 | €9,763 | €9,763 | = | 0.0% |
| Distributable reserves | 133 | €187,438 | €186,270 | -€1,168 | -0.6% |
| Amounts payable | 17/49 | €178,075 | €153,293 | -€24,782 | -13.9% |
| Amounts payable after more than one year | 17 | €160,000 | €145,000 | -€15,000 | -9.4% |
| Financial debts | 170/4 | €160,000 | €145,000 | -€15,000 | -9.4% |
| Amounts payable within one year | 42/48 | €18,075 | €8,293 | -€9,782 | -54.1% |
| Taxes, remuneration and social security | 45 | €2,828 | €2,768 | -€60 | -2.1% |
| Taxes | 450/3 | €2,828 | €2,768 | -€60 | -2.1% |
| Other amounts payable | 47/48 | €15,247 | €5,524 | -€9,723 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,177 | €22,198 | +€21 | +0.1% |
| Other operating charges | 640/8 | €5,540 | €5,713 | +€173 | +3.1% |
| Gross operating margin | 9900 | €35,160 | €35,064 | -€96 | -0.3% |
| Operating profit (loss) | 9901 | €7,443 | €7,153 | -€289 | -3.9% |
| Financial charges | 65/66B | €8,027 | €7,920 | -€107 | -1.3% |
| Recurring financial charges | 65 | €8,027 | €7,920 | -€107 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€584 | -€767 | -€183 | -31.3% |
| Income taxes | 67/77 | €428 | €401 | -€27 | -6.4% |
| Profit (loss) for the period | 9904 | -€1,013 | -€1,168 | -€156 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,013 | -€1,168 | -€156 | -15.4% |
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 19 October 2026 via checked.be.