Sambr'Athletic: 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.
Sambr'Athletic
Largest movements
- Receivables after one year -€903,864
down €903,864 (-47.0%), from €1.9m to €1.0m
- Cash +€484,012
up €484,012 (+83.3%), from €580,716 to €1.1m
mainly Contributions, distributions and other (+€1.1m) and Receivables after one year (+€903,864)
- Receivables within one year +€380,249
up €380,249 (+52.7%), from €721,318 to €1.1m
of which Other amounts receivable: +€318,024
- Contributions +€1.1m
new in 2024: €1.1m
- Other debts -€701,178
down €701,178 (-96.6%), from €725,983 to €24,805
- Debts after one year -€691,028
down €691,028 (-13.3%), from €5.2m to €4.5m
- Accrued charges and deferred income +€168,634
up €168,634 (+571.5%), from €29,505 to €198,139
- Current portion of long-term debt +€98,387
up €98,387 (+55.1%), from €178,540 to €276,927
- Gross operating margin +€156,907
up €156,907 (+80.4%), from €195,201 to €352,107
- Financial income -€111,489
down €111,489 (-100.0%), from €111,489 to €0
- Financial charges +€30,792
up €30,792 (+20.2%), from €152,129 to €182,921
- Staff costs +€24,503
up €24,503 (+18.3%), from €133,788 to €158,291
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,913,639 | €8,924,525 | +€10,886 | +0.1% |
| Fixed assets | 21/28 | €5,683,955 | €5,705,937 | +€21,982 | +0.4% |
| Intangible fixed assets | 21 | €57,626 | €51,223 | -€6,403 | -11.1% |
| Tangible fixed assets | 22/27 | €5,623,829 | €5,652,214 | +€28,385 | +0.5% |
| Furniture and vehicles | 24 | €8,616 | €7,140 | -€1,476 | -17.1% |
| Other tangible fixed assets | 26 | €50,859 | €47,685 | -€3,175 | -6.2% |
| Assets under construction and advance payments | 27 | €5,564,353 | €5,597,389 | +€33,036 | +0.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €3,229,684 | €3,218,588 | -€11,097 | -0.3% |
| Amounts receivable after more than one year | 29 | €1,921,161 | €1,017,297 | -€903,864 | -47.0% |
| Trade receivables | 290 | €1,921,161 | €1,017,297 | -€903,864 | -47.0% |
| Amounts receivable within one year | 40/41 | €721,318 | €1,101,566 | +€380,249 | +52.7% |
| Trade receivables | 40 | €218,216 | €280,441 | +€62,225 | +28.5% |
| Other amounts receivable | 41 | €503,102 | €821,126 | +€318,024 | +63.2% |
| Cash at bank and in hand | 54/58 | €580,716 | €1,064,728 | +€484,012 | +83.3% |
| Deferred charges and accrued income | 490/1 | €6,490 | €34,997 | +€28,507 | +439.3% |
| Total equity and liabilities | 10/49 | €8,913,639 | €8,924,525 | +€10,886 | +0.1% |
| Equity | 10/15 | €1,975,559 | €3,066,042 | +€1.1m | +55.2% |
| Contributions | 10/11 | - | €1,100,000 | +€1.1m | |
| Capital | 10 | - | €1,100,000 | +€1.1m | |
| Issued capital | 100 | - | €1,100,000 | +€1.1m | |
| Profit (loss) carried forward | 14 | €9,517 | €0 | -€9,517 | -100.0% |
| Investment grants | 15 | €1,966,042 | €1,966,042 | = | 0.0% |
| Amounts payable | 17/49 | €6,938,080 | €5,858,483 | -€1.1m | -15.6% |
| Amounts payable after more than one year | 17 | €5,181,893 | €4,490,865 | -€691,028 | -13.3% |
| Financial debts | 170/4 | €5,181,893 | €4,490,865 | -€691,028 | -13.3% |
| Amounts payable within one year | 42/48 | €1,726,682 | €1,169,478 | -€557,204 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €178,540 | €276,927 | +€98,387 | +55.1% |
| Trade debts | 44 | €789,775 | €850,287 | +€60,512 | +7.7% |
| Suppliers | 440/4 | €789,775 | €850,287 | +€60,512 | +7.7% |
| Taxes, remuneration and social security | 45 | €32,384 | €17,459 | -€14,925 | -46.1% |
| Taxes | 450/3 | €7,337 | €9,462 | +€2,125 | +29.0% |
| Remuneration and social security | 454/9 | €25,047 | €7,997 | -€17,050 | -68.1% |
| Other amounts payable | 47/48 | €725,983 | €24,805 | -€701,178 | -96.6% |
| Accrued charges and deferred income | 492/3 | €29,505 | €198,139 | +€168,634 | +571.5% |
| Remuneration, social security and pensions | 62 | €133,788 | €158,291 | +€24,503 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,030 | €11,054 | +€1,024 | +10.2% |
| Other operating charges | 640/8 | €250 | €657 | +€407 | +162.8% |
| Non-recurring operating charges | 66A | €5,905 | €0 | -€5,905 | -100.0% |
| Gross operating margin | 9900 | €195,201 | €352,107 | +€156,907 | +80.4% |
| Operating profit (loss) | 9901 | €45,228 | €182,106 | +€136,878 | +302.6% |
| Financial income | 75/76B | €111,489 | €0 | -€111,489 | -100.0% |
| Recurring financial income | 75 | €111,489 | €0 | -€111,489 | -100.0% |
| Financial charges | 65/66B | €152,129 | €182,921 | +€30,792 | +20.2% |
| Recurring financial charges | 65 | €152,129 | €182,921 | +€30,792 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €4,588 | -€814 | -€5,402 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €4,588 | -€815 | -€5,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,588 | -€815 | -€5,403 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.