SAMBRE & CO: 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.
SAMBRE & CO
Largest movements
- Receivables within one year +€8,123
new in 2025: €8,123
of which Trade receivables: +€8,068
- Stocks and contracts -€7,050
down €7,050 (-12.3%), from €57,296 to €50,246
- Cash +€4,627
up €4,627 (+921%), from €503 to €5,129
mainly Net result for the year (+€30,803) and Tax, wage and social debts (+€8,910)
- Tangible fixed assets -€1,250
down €1,250 (-35.4%), from €3,531 to €2,281
- Trade debts -€34,024
down €34,024 (-93.6%), from €36,358 to €2,334
- Profit (loss) carried forward +€30,803
up €30,803 (+378%), from €8,158 to €38,961
- Tax, wage and social debts +€8,910
up €8,910 (+137%), from €6,520 to €15,429
of which Remuneration and social security: +€5,633
- Other debts -€1,170
down €1,170 (-22.8%), from €5,141 to €3,972
- Gross operating margin +€36,661
up €36,661 (+212%), from €17,322 to €53,982
- Staff costs +€8,403
up €8,403 (+161%), from €5,221 to €13,625
- Other operating charges +€3,565
up €3,565 (+196%), from €1,820 to €5,385
- Taxes +€1,928
new in 2025: €1,928
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 | €66,265 | €70,696 | +€4,431 | +6.7% |
| Fixed assets | 21/28 | €7,943 | €6,193 | -€1,750 | -22.0% |
| Intangible fixed assets | 21 | €4,412 | €3,912 | -€500 | -11.3% |
| Tangible fixed assets | 22/27 | €3,531 | €2,281 | -€1,250 | -35.4% |
| Furniture and vehicles | 24 | €3,531 | €2,281 | -€1,250 | -35.4% |
| Current assets | 29/58 | €58,321 | €64,503 | +€6,181 | +10.6% |
| Stocks and contracts in progress | 3 | €57,296 | €50,246 | -€7,050 | -12.3% |
| Stocks | 30/36 | €57,296 | €50,246 | -€7,050 | -12.3% |
| Amounts receivable within one year | 40/41 | - | €8,123 | +€8,123 | |
| Trade receivables | 40 | - | €8,068 | +€8,068 | |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €503 | €5,129 | +€4,627 | +921% |
| Deferred charges and accrued income | 490/1 | €523 | €1,005 | +€482 | +92.1% |
| Total equity and liabilities | 10/49 | €66,265 | €70,696 | +€4,431 | +6.7% |
| Equity | 10/15 | €18,158 | €48,961 | +€30,803 | +170% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Share premium | 1100/10 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €8,158 | €38,961 | +€30,803 | +378% |
| Amounts payable | 17/49 | €48,106 | €21,735 | -€26,371 | -54.8% |
| Amounts payable within one year | 42/48 | €48,019 | €21,735 | -€26,284 | -54.7% |
| Trade debts | 44 | €36,358 | €2,334 | -€34,024 | -93.6% |
| Suppliers | 440/4 | €36,358 | €2,334 | -€34,024 | -93.6% |
| Taxes, remuneration and social security | 45 | €6,520 | €15,429 | +€8,910 | +137% |
| Taxes | 450/3 | €4,030 | €7,307 | +€3,277 | +81.3% |
| Remuneration and social security | 454/9 | €2,490 | €8,122 | +€5,633 | +226% |
| Other amounts payable | 47/48 | €5,141 | €3,972 | -€1,170 | -22.8% |
| Accrued charges and deferred income | 492/3 | €87 | - | -€87 | |
| Remuneration, social security and pensions | 62 | €5,221 | €13,625 | +€8,403 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €1,750 | -€307 | -14.9% |
| Other operating charges | 640/8 | €1,820 | €5,385 | +€3,565 | +196% |
| Gross operating margin | 9900 | €17,322 | €53,982 | +€36,661 | +212% |
| Operating profit (loss) | 9901 | €8,224 | €33,223 | +€24,999 | +304% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €65 | €493 | +€428 | +655% |
| Recurring financial charges | 65 | €65 | €493 | +€428 | +655% |
| Profit (loss) for the period before taxes | 9903 | €8,158 | €32,730 | +€24,572 | +301% |
| Income taxes | 67/77 | - | €1,928 | +€1,928 | |
| Profit (loss) for the period | 9904 | €8,158 | €30,803 | +€22,644 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €8,158 | €30,803 | +€22,644 | +278% |
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 26 October 2026 via checked.be.