SAMBER COLLEGE: what changed
SAMBER COLLEGE
Largest movements
- Stocks and contracts -€151,206
down €151,206 (-11.2%), from €1.3m to €1.2m
- Other debts +€533,680
up €533,680 (+13.3%), from €4.0m to €4.6m
- Profit (loss) carried forward -€412,257
down €412,257 (-410%), from -€100,637 to -€512,895
- Short-term financial debts -€207,580
down €207,580 (-18.3%), from €1.1m to €925,958
- Trade debts -€55,990
down €55,990 (-66.3%), from €84,436 to €28,446
- Gross operating margin -€74,947
down €74,947 (-266%), from -€28,175 to -€103,123
- Financial charges -€31,273
down €31,273 (-9.2%), from €339,344 to €308,071
- Other operating charges -€1,079
down €1,079 (-49.1%), from €2,198 to €1,118
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,156,068 | €5,013,921 | -€142,147 | -2.8% |
| Fixed assets | 21/28 | €3,741,905 | €3,741,905 | = | 0.0% |
| Financial fixed assets | 28 | €3,741,905 | €3,741,905 | = | 0.0% |
| Current assets | 29/58 | €1,414,163 | €1,272,015 | -€142,147 | -10.1% |
| Stocks and contracts in progress | 3 | €1,349,366 | €1,198,160 | -€151,206 | -11.2% |
| Stocks | 30/36 | €1,349,366 | €1,198,160 | -€151,206 | -11.2% |
| Amounts receivable within one year | 40/41 | €40,117 | €50,586 | +€10,469 | +26.1% |
| Trade receivables | 40 | €22,769 | €29,708 | +€6,939 | +30.5% |
| Other amounts receivable | 41 | €17,348 | €20,878 | +€3,530 | +20.3% |
| Cash at bank and in hand | 54/58 | €24,679 | €23,269 | -€1,411 | -5.7% |
| Total equity and liabilities | 10/49 | €5,156,068 | €5,013,921 | -€142,147 | -2.8% |
| Equity | 10/15 | -€82,037 | -€494,295 | -€412,257 | -503% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,637 | -€512,895 | -€412,257 | -410% |
| Amounts payable | 17/49 | €5,238,105 | €5,508,215 | +€270,110 | +5.2% |
| Amounts payable within one year | 42/48 | €5,238,105 | €5,508,215 | +€270,110 | +5.2% |
| Financial debts | 43 | €1,133,538 | €925,958 | -€207,580 | -18.3% |
| Credit institutions | 430/8 | €1,133,538 | €925,958 | -€207,580 | -18.3% |
| Trade debts | 44 | €84,436 | €28,446 | -€55,990 | -66.3% |
| Suppliers | 440/4 | €84,436 | €28,446 | -€55,990 | -66.3% |
| Other amounts payable | 47/48 | €4,020,131 | €4,553,811 | +€533,680 | +13.3% |
| Other operating charges | 640/8 | €2,198 | €1,118 | -€1,079 | -49.1% |
| Gross operating margin | 9900 | -€28,175 | -€103,123 | -€74,947 | -266% |
| Operating profit (loss) | 9901 | -€30,373 | -€104,241 | -€73,868 | -243% |
| Financial income | 75/76B | €340 | €55 | -€285 | -83.8% |
| Recurring financial income | 75 | €340 | €55 | -€285 | -83.8% |
| Financial charges | 65/66B | €339,344 | €308,071 | -€31,273 | -9.2% |
| Recurring financial charges | 65 | €339,344 | €308,071 | -€31,273 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€369,377 | -€412,257 | -€42,880 | -11.6% |
| Profit (loss) for the period | 9904 | -€369,377 | -€412,257 | -€42,880 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€369,377 | -€412,257 | -€42,880 | -11.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.