SAMBO SERVICE: 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.
SAMBO SERVICE
Largest movements
- Tangible fixed assets +€218,625
up €218,625 (+360%), from €60,802 to €279,427
of which Land and buildings: +€218,855
- Cash -€74,362
down €74,362 (-66.4%), from €112,004 to €37,642
mainly Investment in fixed assets (net) (-€219,278) and Receivables within one year (-€69,359)
- Receivables within one year +€69,359
up €69,359 (+66.5%), from €104,339 to €173,697
of which Other amounts receivable: +€74,780
- Debts after one year +€210,000
new in 2025: €210,000
- Reserves +€15,500
up €15,500 (+6.6%), from €235,855 to €251,355
- Financial income +€6,543
up €6,543 (+86.7%), from €7,549 to €14,092
- Gross operating margin -€5,533
down €5,533 (-20.8%), from €26,573 to €21,041
- Taxes +€3,789
up €3,789 (+49.4%), from €7,665 to €11,454
- Depreciation -€776
down €776 (-54.3%), from €1,429 to €653
- Other operating charges -€699
down €699 (-90.8%), from €770 to €71
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 | €786,597 | €1,002,659 | +€216,061 | +27.5% |
| Fixed assets | 21/28 | €70,102 | €288,727 | +€218,625 | +312% |
| Tangible fixed assets | 22/27 | €60,802 | €279,427 | +€218,625 | +360% |
| Land and buildings | 22 | €60,424 | €279,278 | +€218,855 | +362% |
| Plant, machinery and equipment | 23 | €378 | €149 | -€229 | -60.7% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €716,496 | €713,932 | -€2,564 | -0.4% |
| Amounts receivable within one year | 40/41 | €104,339 | €173,697 | +€69,359 | +66.5% |
| Trade receivables | 40 | €18,265 | €12,844 | -€5,421 | -29.7% |
| Other amounts receivable | 41 | €86,073 | €160,853 | +€74,780 | +86.9% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,004 | €37,642 | -€74,362 | -66.4% |
| Deferred charges and accrued income | 490/1 | €153 | €2,592 | +€2,439 | +1,590% |
| Total equity and liabilities | 10/49 | €786,597 | €1,002,659 | +€216,061 | +27.5% |
| Equity | 10/15 | €502,880 | €519,266 | +€16,386 | +3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €235,855 | €251,355 | +€15,500 | +6.6% |
| Distributable reserves | 133 | €235,855 | €251,355 | +€15,500 | +6.6% |
| Profit (loss) carried forward | 14 | €248,475 | €249,361 | +€886 | +0.4% |
| Amounts payable | 17/49 | €283,717 | €483,392 | +€199,675 | +70.4% |
| Amounts payable after more than one year | 17 | - | €210,000 | +€210,000 | |
| Financial debts | 170/4 | - | €210,000 | +€210,000 | |
| Amounts payable within one year | 42/48 | €277,744 | €266,948 | -€10,796 | -3.9% |
| Trade debts | 44 | €16,797 | €10,166 | -€6,631 | -39.5% |
| Suppliers | 440/4 | €16,797 | €10,166 | -€6,631 | -39.5% |
| Taxes, remuneration and social security | 45 | €6,278 | €4,643 | -€1,634 | -26.0% |
| Taxes | 450/3 | €6,278 | €4,643 | -€1,634 | -26.0% |
| Other amounts payable | 47/48 | €254,669 | €252,139 | -€2,530 | -1.0% |
| Accrued charges and deferred income | 492/3 | €5,973 | €6,444 | +€471 | +7.9% |
| Non-recurring operating income | 76A | €9,138 | €41,628 | +€32,491 | +356% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,429 | €653 | -€776 | -54.3% |
| Other operating charges | 640/8 | €770 | €71 | -€699 | -90.8% |
| Gross operating margin | 9900 | €26,573 | €21,041 | -€5,533 | -20.8% |
| Operating profit (loss) | 9901 | €24,374 | €20,317 | -€4,057 | -16.6% |
| Financial income | 75/76B | €7,549 | €14,092 | +€6,543 | +86.7% |
| Recurring financial income | 75 | €7,549 | €14,092 | +€6,543 | +86.7% |
| Financial charges | 65/66B | €6,224 | €6,569 | +€345 | +5.5% |
| Recurring financial charges | 65 | €6,224 | €6,569 | +€345 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €25,699 | €27,840 | +€2,141 | +8.3% |
| Income taxes | 67/77 | €7,665 | €11,454 | +€3,789 | +49.4% |
| Profit (loss) for the period | 9904 | €18,034 | €16,386 | -€1,648 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,034 | €16,386 | -€1,648 | -9.1% |
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.