SAMBOUW: 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.
SAMBOUW
Largest movements
- Receivables within one year +€41,298
up €41,298 (+10.2%), from €403,297 to €444,595
of which Other amounts receivable: +€29,198
- Tangible fixed assets -€11,870
no longer reported in 2026 (was €11,870)
- Trade debts +€17,046
up €17,046 (+696%), from €2,449 to €19,495
- Reserves +€10,502
up €10,502 (+2.4%), from €439,197 to €449,699
- Gross operating margin -€34,585
down €34,585 (-68.1%), from €50,781 to €16,196
- Taxes -€8,811
down €8,811 (-64.4%), from €13,690 to €4,879
- Depreciation -€6,664
no longer reported in 2026 (was €6,664)
- Other operating charges -€1,205
no longer reported in 2026 (was €1,205)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,489 | €480,808 | +€28,319 | +6.3% |
| Fixed assets | 21/28 | €11,870 | - | -€11,870 | |
| Tangible fixed assets | 22/27 | €11,870 | - | -€11,870 | |
| Furniture and vehicles | 24 | €11,870 | - | -€11,870 | |
| Current assets | 29/58 | €440,619 | €480,808 | +€40,189 | +9.1% |
| Amounts receivable within one year | 40/41 | €403,297 | €444,595 | +€41,298 | +10.2% |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €403,297 | €432,495 | +€29,198 | +7.2% |
| Cash at bank and in hand | 54/58 | €36,202 | €35,947 | -€255 | -0.7% |
| Deferred charges and accrued income | 490/1 | €1,120 | €266 | -€854 | -76.3% |
| Total equity and liabilities | 10/49 | €452,489 | €480,808 | +€28,319 | +6.3% |
| Equity | 10/15 | €445,394 | €455,896 | +€10,502 | +2.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €439,197 | €449,699 | +€10,502 | +2.4% |
| Distributable reserves | 133 | €439,197 | €449,699 | +€10,502 | +2.4% |
| Amounts payable | 17/49 | €7,095 | €24,912 | +€17,817 | +251% |
| Amounts payable within one year | 42/48 | €6,895 | €24,912 | +€18,017 | +261% |
| Financial debts | 43 | €1,653 | €1,653 | = | 0.0% |
| Credit institutions | 430/8 | €1,653 | €1,653 | = | 0.0% |
| Trade debts | 44 | €2,449 | €19,495 | +€17,046 | +696% |
| Suppliers | 440/4 | €2,449 | €19,495 | +€17,046 | +696% |
| Taxes, remuneration and social security | 45 | €2,793 | €3,764 | +€971 | +34.8% |
| Taxes | 450/3 | €2,793 | €3,764 | +€971 | +34.8% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,664 | - | -€6,664 | |
| Other operating charges | 640/8 | €1,205 | - | -€1,205 | |
| Gross operating margin | 9900 | €50,781 | €16,196 | -€34,585 | -68.1% |
| Operating profit (loss) | 9901 | €42,912 | €16,196 | -€26,716 | -62.3% |
| Financial charges | 65/66B | €1,295 | €816 | -€479 | -37.0% |
| Recurring financial charges | 65 | €1,295 | €816 | -€479 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €41,617 | €15,381 | -€26,236 | -63.0% |
| Income taxes | 67/77 | €13,690 | €4,879 | -€8,811 | -64.4% |
| Profit (loss) for the period | 9904 | €27,927 | €10,502 | -€17,425 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,927 | €10,502 | -€17,425 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.