SAMBER: 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.
SAMBER
Largest movements
- Current investments +€3.6m
up €3.6m (+316%), from €1.2m to €4.8m
- Cash +€650,279
up €650,279 (+2,007%), from €32,404 to €682,683
mainly Contributions, distributions and other (+€4.5m) and Net result for the year (+€346,939)
- Tangible fixed assets +€433,320
up €433,320 (+870%), from €49,810 to €483,130
of which Land and buildings: +€427,960
- Profit (loss) carried forward +€4.0m
up €4.0m (+28,869%), from €13,971 to €4.0m
- Reserves +€670,126
up €670,126 (+59.4%), from €1.1m to €1.8m
of which Distributable reserves: +€650,586
- Contributions +€98,505
up €98,505 (+168%), from €58,600 to €157,105
- Financial income +€216,761
up €216,761 (+2,456%), from €8,827 to €225,588
of which Financial income: +€139,865
- Taxes +€59,868
up €59,868 (+68.0%), from €88,102 to €147,971
- Gross operating margin +€16,526
up €16,526 (+6.0%), from €273,383 to €289,909
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 | €1,308,256 | €6,080,432 | +€4.8m | +365% |
| Fixed assets | 21/28 | €104,110 | €483,130 | +€379,020 | +364% |
| Tangible fixed assets | 22/27 | €49,810 | €483,130 | +€433,320 | +870% |
| Land and buildings | 22 | - | €427,960 | +€427,960 | |
| Plant, machinery and equipment | 23 | €1,643 | €1,159 | -€484 | -29.5% |
| Furniture and vehicles | 24 | €48,167 | €54,011 | +€5,844 | +12.1% |
| Financial fixed assets | 28 | €54,300 | - | -€54,300 | |
| Current assets | 29/58 | €1,204,147 | €5,597,302 | +€4.4m | +365% |
| Amounts receivable within one year | 40/41 | €15,929 | €71,255 | +€55,326 | +347% |
| Trade receivables | 40 | - | €19,360 | +€19,360 | |
| Other amounts receivable | 41 | €15,929 | €51,895 | +€35,966 | +226% |
| Current investments | 50/53 | €1,153,530 | €4,799,277 | +€3.6m | +316% |
| Cash at bank and in hand | 54/58 | €32,404 | €682,683 | +€650,279 | +2,007% |
| Deferred charges and accrued income | 490/1 | €2,283 | €44,088 | +€41,805 | +1,831% |
| Total equity and liabilities | 10/49 | €1,308,256 | €6,080,432 | +€4.8m | +365% |
| Equity | 10/15 | €1,201,063 | €6,002,956 | +€4.8m | +400% |
| Contributions | 10/11 | €58,600 | €157,105 | +€98,505 | +168% |
| Reserves | 13 | €1,128,492 | €1,798,618 | +€670,126 | +59.4% |
| Non-distributable reserves | 130/1 | €5,860 | - | -€5,860 | |
| Other | 1319 | €5,860 | - | -€5,860 | |
| Tax-exempt reserves | 132 | €158,650 | €184,050 | +€25,400 | +16.0% |
| Distributable reserves | 133 | €963,982 | €1,614,568 | +€650,586 | +67.5% |
| Profit (loss) carried forward | 14 | €13,971 | €4,047,233 | +€4.0m | +28,869% |
| Amounts payable | 17/49 | €107,193 | €77,476 | -€29,717 | -27.7% |
| Amounts payable after more than one year | 17 | €4,612 | - | -€4,612 | |
| Financial debts | 170/4 | €4,612 | - | -€4,612 | |
| Amounts payable within one year | 42/48 | €102,581 | €64,876 | -€37,705 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €18,341 | €4,612 | -€13,729 | -74.9% |
| Trade debts | 44 | €45,828 | €2,026 | -€43,801 | -95.6% |
| Suppliers | 440/4 | €45,828 | €2,026 | -€43,801 | -95.6% |
| Taxes, remuneration and social security | 45 | €34,598 | €58,237 | +€23,640 | +68.3% |
| Taxes | 450/3 | €34,598 | €58,237 | +€23,640 | +68.3% |
| Other amounts payable | 47/48 | €3,815 | - | -€3,815 | |
| Accrued charges and deferred income | 492/3 | - | €12,600 | +€12,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,127 | €18,020 | -€108 | -0.6% |
| Other operating charges | 640/8 | €1,437 | €2,065 | +€628 | +43.7% |
| Non-recurring operating charges | 66A | - | €160 | +€160 | |
| Gross operating margin | 9900 | €273,383 | €289,909 | +€16,526 | +6.0% |
| Operating profit (loss) | 9901 | €253,820 | €269,664 | +€15,845 | +6.2% |
| Financial income | 75/76B | €8,827 | €225,588 | +€216,761 | +2,456% |
| Recurring financial income | 75 | €8,827 | €148,691 | +€139,865 | +1,585% |
| Non-recurring financial income | 76B | - | €76,896 | +€76,896 | |
| Financial charges | 65/66B | €826 | €342 | -€483 | -58.5% |
| Recurring financial charges | 65 | €826 | €342 | -€483 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €261,820 | €494,910 | +€233,089 | +89.0% |
| Income taxes | 67/77 | €88,102 | €147,971 | +€59,868 | +68.0% |
| Profit (loss) for the period | 9904 | €173,718 | €346,939 | +€173,221 | +99.7% |
| Transfer from tax-exempt reserves | 789 | €53,400 | €240,677 | +€187,277 | +351% |
| Profit (loss) for the period to be appropriated | 9905 | €227,118 | €587,616 | +€360,498 | +159% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.