SAMBO: what changed
Two fiscal 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.
SAMBO
Largest movements
- Receivables within one year +€95,936
up €95,936 (+144.2%), from €66,521 to €162,457
of which Trade receivables: +€95,885
- Tangible fixed assets -€9,282
down €9,282 (-16.9%), from €54,884 to €45,602
- Cash -€2,762
down €2,762 (-86.0%), from €3,210 to €448
mainly Contributions, distributions and other (-€130,000) and Receivables within one year (-€95,936)
- Other debts +€134,413
up €134,413 (+878.9%), from €15,294 to €149,707
- Profit (loss) carried forward -€68,683
down €68,683 (-98.3%), from €69,898 to €1,215
- Tax, wage and social debts +€25,217
up €25,217 (+601.4%), from €4,193 to €29,410
- Debts after one year -€4,583
down €4,583 (-13.9%), from €32,854 to €28,271
- Gross operating margin +€83,016
up €83,016 (+610.7%), from €13,594 to €96,610
- Taxes +€24,068
up €24,068 (+3814.3%), from €631 to €24,699
- Financial income +€1,067
new in 2025: €1,067
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.
Cash bridge derived
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 | €151,283 | €236,283 | +€85,000 | +56.2% |
| Fixed assets | 21/28 | €54,884 | €45,602 | -€9,282 | -16.9% |
| Tangible fixed assets | 22/27 | €54,884 | €45,602 | -€9,282 | -16.9% |
| Plant, machinery and equipment | 23 | €54,884 | €45,602 | -€9,282 | -16.9% |
| Current assets | 29/58 | €96,399 | €190,681 | +€94,282 | +97.8% |
| Amounts receivable within one year | 40/41 | €66,521 | €162,457 | +€95,936 | +144.2% |
| Trade receivables | 40 | €46,521 | €142,406 | +€95,885 | +206.1% |
| Other amounts receivable | 41 | €20,000 | €20,051 | +€51 | +0.3% |
| Current investments | 50/53 | €24,907 | €25,939 | +€1,032 | +4.1% |
| Cash at bank and in hand | 54/58 | €3,210 | €448 | -€2,762 | -86.0% |
| Deferred charges and accrued income | 490/1 | €1,761 | €1,837 | +€76 | +4.3% |
| Total equity and liabilities | 10/49 | €151,283 | €236,283 | +€85,000 | +56.2% |
| Equity | 10/15 | €90,358 | €21,675 | -€68,683 | -76.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,898 | €1,215 | -€68,683 | -98.3% |
| Amounts payable | 17/49 | €60,925 | €214,608 | +€153,683 | +252.2% |
| Amounts payable after more than one year | 17 | €32,854 | €28,271 | -€4,583 | -13.9% |
| Financial debts | 170/4 | €32,854 | €28,271 | -€4,583 | -13.9% |
| Amounts payable within one year | 42/48 | €28,071 | €186,157 | +€158,086 | +563.2% |
| Current portion of amounts payable after more than one year | 42 | €4,527 | €4,582 | +€55 | +1.2% |
| Trade debts | 44 | €4,057 | €2,458 | -€1,599 | -39.4% |
| Suppliers | 440/4 | €4,057 | €2,458 | -€1,599 | -39.4% |
| Taxes, remuneration and social security | 45 | €4,193 | €29,410 | +€25,217 | +601.4% |
| Taxes | 450/3 | €4,193 | €29,410 | +€25,217 | +601.4% |
| Other amounts payable | 47/48 | €15,294 | €149,707 | +€134,413 | +878.9% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,372 | €9,282 | -€90 | -1.0% |
| Other operating charges | 640/8 | €1,487 | €907 | -€580 | -39.0% |
| Gross operating margin | 9900 | €13,594 | €96,610 | +€83,016 | +610.7% |
| Operating profit (loss) | 9901 | €2,735 | €86,421 | +€83,686 | +3059.8% |
| Financial income | 75/76B | - | €1,067 | +€1,067 | |
| Recurring financial income | 75 | - | €1,067 | +€1,067 | |
| Financial charges | 65/66B | €1,258 | €1,472 | +€214 | +17.0% |
| Recurring financial charges | 65 | €1,258 | €1,472 | +€214 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €1,477 | €86,016 | +€84,539 | +5723.7% |
| Income taxes | 67/77 | €631 | €24,699 | +€24,068 | +3814.3% |
| Profit (loss) for the period | 9904 | €846 | €61,317 | +€60,471 | +7147.9% |
| Profit (loss) for the period to be appropriated | 9905 | €846 | €61,317 | +€60,471 | +7147.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.