SAMBON BERNARD: 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.
SAMBON BERNARD
Largest movements
- Receivables within one year +€45,248
up €45,248 (+48.4%), from €93,529 to €138,777
of which Trade receivables: +€28,024
- Tangible fixed assets +€21,200
up €21,200 (+7.0%), from €303,579 to €324,778
of which Furniture and vehicles: +€87,255
- Current investments -€13,605
down €13,605 (-13.9%), from €97,749 to €84,144
- Trade debts +€113,441
up €113,441 (+730%), from €15,538 to €128,979
- Debts after one year -€60,438
down €60,438 (-22.8%), from €265,099 to €204,661
- Reserves +€33,105
up €33,105 (+53.1%), from €62,380 to €95,485
of which Distributable reserves: +€33,105
- Other debts -€27,885
down €27,885 (-85.7%), from €32,541 to €4,656
- Tax, wage and social debts -€9,302
down €9,302 (-46.7%), from €19,932 to €10,630
of which Taxes: -€9,302
- Purchases and services +€26,388
up €26,388 (+10.3%), from €255,765 to €282,153
- Turnover +€17,412
up €17,412 (+4.7%), from €369,253 to €386,665
- Gross operating margin -€17,279
down €17,279 (-11.1%), from €155,912 to €138,633
- Taxes +€4,444
up €4,444 (+33.9%), from €13,093 to €17,537
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 | €502,595 | €559,035 | +€56,440 | +11.2% |
| Fixed assets | 21/28 | €303,579 | €324,778 | +€21,200 | +7.0% |
| Tangible fixed assets | 22/27 | €303,579 | €324,778 | +€21,200 | +7.0% |
| Land and buildings | 22 | €0 | €1,896 | +€1,896 | |
| Plant, machinery and equipment | 23 | €18,862 | €5,893 | -€12,969 | -68.8% |
| Furniture and vehicles | 24 | €6,652 | €93,907 | +€87,255 | +1,312% |
| Leasing and similar rights | 25 | €278,064 | €223,082 | -€54,982 | -19.8% |
| Current assets | 29/58 | €199,016 | €234,257 | +€35,240 | +17.7% |
| Amounts receivable within one year | 40/41 | €93,529 | €138,777 | +€45,248 | +48.4% |
| Trade receivables | 40 | €93,374 | €121,398 | +€28,024 | +30.0% |
| Other amounts receivable | 41 | €155 | €17,379 | +€17,224 | +11,104% |
| Current investments | 50/53 | €97,749 | €84,144 | -€13,605 | -13.9% |
| Cash at bank and in hand | 54/58 | €2,245 | €4,466 | +€2,221 | +98.9% |
| Deferred charges and accrued income | 490/1 | €5,494 | €6,870 | +€1,376 | +25.1% |
| Total equity and liabilities | 10/49 | €502,595 | €559,035 | +€56,440 | +11.2% |
| Equity | 10/15 | €108,328 | €141,433 | +€33,105 | +30.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €62,380 | €95,485 | +€33,105 | +53.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €60,380 | €93,485 | +€33,105 | +54.8% |
| Profit (loss) carried forward | 14 | €38,948 | €38,948 | = | 0.0% |
| Amounts payable | 17/49 | €394,267 | €417,602 | +€23,335 | +5.9% |
| Amounts payable after more than one year | 17 | €265,099 | €204,661 | -€60,438 | -22.8% |
| Financial debts | 170/4 | €265,099 | €204,661 | -€60,438 | -22.8% |
| Amounts payable within one year | 42/48 | €126,947 | €210,720 | +€83,773 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €58,937 | €59,564 | +€627 | +1.1% |
| Trade debts | 44 | €15,538 | €128,979 | +€113,441 | +730% |
| Suppliers | 440/4 | €15,538 | €128,979 | +€113,441 | +730% |
| Advances received on contracts in progress | 46 | - | €6,892 | +€6,892 | |
| Taxes, remuneration and social security | 45 | €19,932 | €10,630 | -€9,302 | -46.7% |
| Taxes | 450/3 | €19,932 | €10,630 | -€9,302 | -46.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €32,541 | €4,656 | -€27,885 | -85.7% |
| Accrued charges and deferred income | 492/3 | €2,220 | €2,220 | = | 0.0% |
| Turnover | 70 | €369,253 | €386,665 | +€17,412 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €255,765 | €282,153 | +€26,388 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,030 | €73,772 | -€1,258 | -1.7% |
| Other operating charges | 640/8 | €3,135 | €4,357 | +€1,222 | +39.0% |
| Gross operating margin | 9900 | €155,912 | €138,633 | -€17,279 | -11.1% |
| Operating profit (loss) | 9901 | €77,747 | €60,504 | -€17,243 | -22.2% |
| Financial income | 75/76B | €604 | €547 | -€56 | -9.3% |
| Recurring financial income | 75 | €604 | €547 | -€56 | -9.3% |
| Financial charges | 65/66B | €9,863 | €10,409 | +€547 | +5.5% |
| Recurring financial charges | 65 | €9,863 | €10,409 | +€547 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €68,488 | €50,642 | -€17,846 | -26.1% |
| Income taxes | 67/77 | €13,093 | €17,537 | +€4,444 | +33.9% |
| Profit (loss) for the period | 9904 | €55,396 | €33,105 | -€22,291 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,396 | €33,105 | -€22,291 | -40.2% |
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 28 October 2026 via checked.be.