SAMBR'HABITAT: 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.
What changed
SAMBR'HABITAT
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€603,570
2024 · €829,177-€225,607
Equity
€40.5m
2024 · €40.3m+€237,186
Cash
€10.9m
2024 · €6.1m+€4.8m
Balance sheet total
€85.7m
2024 · €86.6m-€890,899
Largest movements
Assets
- Receivables after one year -€6.2m
down €6.2m (-49.8%), from €12.5m to €6.3m
- Cash +€4.8m
up €4.8m (+79.8%), from €6.1m to €10.9m
mainly Receivables after one year (+€6.2m) and Depreciation (+€2.2m)
- Tangible fixed assets +€1.2m
up €1.2m (+1.9%), from €64.9m to €66.1m
of which Assets under construction and advance payments: +€2.2m
Equity and liabilities
- Debts after one year -€2.1m
down €2.1m (-5.1%), from €40.5m to €38.4m
Income statement
- Provisions +€481,035
new in 2025: €481,035
- Gross operating margin +€392,026
up €392,026 (+5.4%), from €7.2m to €7.6m
- Depreciation +€227,588
up €227,588 (+11.7%), from €1.9m to €2.2m
- Staff costs -€100,114
down €100,114 (-3.4%), from €2.9m to €2.8m
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.
Result 2024
€829,177
Gross operating margin
+€392,026
Staff costs
+€100,114
Depreciation
-€227,588
Write-downs
+€46,287
Provisions
-€481,035
Other operating charges
-€39,929
Other operating items
+€69,337
Financial income
-€53,171
Financial charges
-€44,708
Taxes
+€8,827
Deferred taxes and other
+€4,233
Result 2025
€603,570
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€10.6m
Investment
-€3.4m
Financing
-€2.4m
Cash 2024
€6.1m
From operations (derived)
+€10.6m
Net result for the year
+€603,570
Depreciation
+€2.2m
Receivables after one year
+€6.2m
Stocks and contracts
+€25,693
Receivables within one year
+€586,664
Deferred charges and accrued income
+€125,145
Provisions
+€456,711
Trade debts
+€428,701
Tax, wage and social debts
-€11,898
Other debts
-€84,791
Accrued charges and deferred income
+€122,939
Investment (derived)
-€3.4m
Investment in fixed assets (net)
-€3.4m
Financing
-€2.4m
Debts after one year
-€2.1m
Current portion of long-term debt
+€77,990
Short-term financial debts
-€53,223
Contributions, distributions and other
-€366,384
Cash 2025
€10.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,631,938 | €85,741,038 | -€890,899 | -1.0% |
| Fixed assets | 21/28 | €64,882,610 | €66,108,034 | +€1.2m | +1.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €64,879,794 | €66,105,218 | +€1.2m | +1.9% |
| Land and buildings | 22 | €63,542,095 | €62,621,148 | -€920,947 | -1.4% |
| Plant, machinery and equipment | 23 | €73,210 | €76,869 | +€3,659 | +5.0% |
| Furniture and vehicles | 24 | €194,680 | €182,449 | -€12,231 | -6.3% |
| Assets under construction and advance payments | 27 | €1,069,809 | €3,224,752 | +€2.2m | +201% |
| Financial fixed assets | 28 | €2,816 | €2,816 | = | 0.0% |
| Current assets | 29/58 | €21,749,327 | €19,633,004 | -€2.1m | -9.7% |
| Amounts receivable after more than one year | 29 | €12,497,851 | €6,276,793 | -€6.2m | -49.8% |
| Other amounts receivable | 291 | €12,497,851 | €6,276,793 | -€6.2m | -49.8% |
| Stocks and contracts in progress | 3 | €230,399 | €204,707 | -€25,693 | -11.2% |
| Stocks | 30/36 | €230,399 | €204,707 | -€25,693 | -11.2% |
| Amounts receivable within one year | 40/41 | €2,214,479 | €1,627,816 | -€586,664 | -26.5% |
| Trade receivables | 40 | €97,217 | €103,451 | +€6,233 | +6.4% |
| Other amounts receivable | 41 | €2,117,262 | €1,524,365 | -€592,897 | -28.0% |
| Cash at bank and in hand | 54/58 | €6,068,519 | €10,910,755 | +€4.8m | +79.8% |
| Deferred charges and accrued income | 490/1 | €738,079 | €612,934 | -€125,145 | -17.0% |
| Total equity and liabilities | 10/49 | €86,631,938 | €85,741,038 | -€890,899 | -1.0% |
| Equity | 10/15 | €40,304,217 | €40,541,403 | +€237,186 | +0.6% |
| Contributions | 10/11 | €13,808 | €13,808 | = | 0.0% |
| Reserves | 13 | €6,637,759 | €6,507,954 | -€129,805 | -2.0% |
| Non-distributable reserves | 130/1 | €696,257 | €696,257 | = | 0.0% |
| Reserves not available under the articles | 1311 | €696,257 | €696,257 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,941,371 | €5,811,566 | -€129,805 | -2.2% |
| Distributable reserves | 133 | €131 | €131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,322,212 | €7,055,587 | +€733,375 | +11.6% |
| Investment grants | 15 | €27,330,438 | €26,964,054 | -€366,384 | -1.3% |
| Provisions and deferred taxes | 16 | €2,107,997 | €2,564,709 | +€456,711 | +21.7% |
| Provisions for liabilities and charges | 160/5 | €268,965 | €750,000 | +€481,035 | +179% |
| Major repairs and maintenance | 162 | €268,965 | €750,000 | +€481,035 | +179% |
| Deferred taxes | 168 | €1,839,032 | €1,814,709 | -€24,323 | -1.3% |
| Amounts payable | 17/49 | €44,219,723 | €42,634,927 | -€1.6m | -3.6% |
| Amounts payable after more than one year | 17 | €40,478,092 | €38,413,578 | -€2.1m | -5.1% |
| Financial debts | 170/4 | €40,478,092 | €38,413,578 | -€2.1m | -5.1% |
| Amounts payable within one year | 42/48 | €3,736,081 | €4,092,860 | +€356,779 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €2,754,751 | €2,832,742 | +€77,990 | +2.8% |
| Financial debts | 43 | €53,223 | €0 | -€53,223 | -100% |
| Credit institutions | 430/8 | €53,223 | €0 | -€53,223 | -100% |
| Trade debts | 44 | €261,892 | €690,592 | +€428,701 | +164% |
| Suppliers | 440/4 | €261,892 | €690,592 | +€428,701 | +164% |
| Taxes, remuneration and social security | 45 | €426,635 | €414,737 | -€11,898 | -2.8% |
| Taxes | 450/3 | €90,051 | €98,088 | +€8,036 | +8.9% |
| Remuneration and social security | 454/9 | €336,584 | €316,649 | -€19,935 | -5.9% |
| Other amounts payable | 47/48 | €239,580 | €154,789 | -€84,791 | -35.4% |
| Accrued charges and deferred income | 492/3 | €5,549 | €128,488 | +€122,939 | +2,215% |
| Non-recurring operating income | 76A | €256,591 | €58,980 | -€197,612 | -77.0% |
| Remuneration, social security and pensions | 62 | €2,943,816 | €2,843,702 | -€100,114 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940,193 | €2,167,781 | +€227,588 | +11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,119 | -€15,168 | -€46,287 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €481,035 | +€481,035 | |
| Other operating charges | 640/8 | €789,205 | €829,134 | +€39,929 | +5.1% |
| Non-recurring operating charges | 66A | €145,081 | €75,745 | -€69,337 | -47.8% |
| Gross operating margin | 9900 | €7,242,686 | €7,634,711 | +€392,026 | +5.4% |
| Operating profit (loss) | 9901 | €1,393,270 | €1,252,483 | -€140,788 | -10.1% |
| Financial income | 75/76B | €601,291 | €548,120 | -€53,171 | -8.8% |
| Recurring financial income | 75 | €601,291 | €548,120 | -€53,171 | -8.8% |
| Financial charges | 65/66B | €1,140,862 | €1,185,571 | +€44,708 | +3.9% |
| Recurring financial charges | 65 | €1,140,862 | €1,185,571 | +€44,708 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €853,699 | €615,032 | -€238,667 | -28.0% |
| Transfer from deferred taxes | 780 | €35,385 | €31,698 | -€3,687 | -10.4% |
| Transfer to deferred taxes | 680 | €7,920 | - | -€7,920 | |
| Income taxes | 67/77 | €51,987 | €43,160 | -€8,827 | -17.0% |
| Profit (loss) for the period | 9904 | €829,177 | €603,570 | -€225,607 | -27.2% |
| Transfer from tax-exempt reserves | 789 | €129,805 | €129,805 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €150,475 | - | -€150,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €808,507 | €733,375 | -€75,132 | -9.3% |
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 24 October 2026 via checked.be.