SAMBRE COMPTA: 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.
What changed
SAMBRE COMPTA
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,039
2024 · €3,343-€2,304
Equity
€4,190
2024 · €3,984+€206
Cash
€4,699
2024 · €7,077-€2,377
Balance sheet total
€17,573
2024 · €8,076+€9,497
Largest movements
Assets
- Deferred charges and accrued income +€11,150
up €11,150 (+1219.6%), from €914 to €12,064
- Cash -€2,377
down €2,377 (-33.6%), from €7,077 to €4,699
mainly Deferred charges and accrued income (-€11,150) and Investment in fixed assets (net) (-€1,138)
- Tangible fixed assets +€810
new in 2025: €810
of which Furniture and vehicles: +€810
Equity and liabilities
- Other debts +€7,889
up €7,889 (+918.4%), from €859 to €8,748
- Trade debts +€1,003
up €1,003 (+1265.5%), from €79 to €1,082
of which Suppliers: +€1,003
- Tax, wage and social debts +€399
up €399 (+12.6%), from €3,154 to €3,553
of which Taxes: +€399
- Profit (loss) carried forward +€206
up €206 (+8.3%), from €2,484 to €2,690
Income statement
- Turnover -€89,797
down €89,797 (-100.0%), from €89,797 to €0
- Purchases and services -€83,578
down €83,578 (-100.0%), from €83,578 to €0
- Financial charges +€20,327
up €20,327 (+206790.1%), from €10 to €20,337
of which Financial charges: +€20,327
- Gross operating margin +€17,578
up €17,578 (+282.6%), from €6,219 to €23,797
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
€3,343
Gross operating margin
+€17,578
Depreciation
-€328
Other operating charges
+€137
Financial income
-€0
Financial charges
-€20,327
Taxes
+€637
Result 2025
€1,039
Cash bridge derived
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
-€406
Investment
-€1,138
Financing
-€833
Cash 2024
€7,077
From operations (derived)
-€406
Net result for the year
+€1,039
Depreciation
+€328
Receivables within one year
+€85
Deferred charges and accrued income
-€11,150
Trade debts
+€1,003
Tax, wage and social debts
+€399
Other debts
+€7,889
Investment (derived)
-€1,138
Investment in fixed assets (net)
-€1,138
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€4,699
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,076 | €17,573 | +€9,497 | +117.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €810 | +€810 | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €810 | +€810 | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €810 | +€810 | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €8,076 | €16,763 | +€8,687 | +107.6% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €85 | €0 | -€85 | -100.0% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100.0% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €7,077 | €4,699 | -€2,377 | -33.6% |
| Deferred charges and accrued income | 490/1 | €914 | €12,064 | +€11,150 | +1219.6% |
| Total equity and liabilities | 10/49 | €8,076 | €17,573 | +€9,497 | +117.6% |
| Equity | 10/15 | €3,984 | €4,190 | +€206 | +5.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €2,484 | €2,690 | +€206 | +8.3% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €4,092 | €13,383 | +€9,291 | +227.0% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €4,092 | €13,383 | +€9,291 | +227.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €79 | €1,082 | +€1,003 | +1265.5% |
| Suppliers | 440/4 | €79 | €1,082 | +€1,003 | +1265.5% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €3,154 | €3,553 | +€399 | +12.6% |
| Taxes | 450/3 | €3,154 | €3,553 | +€399 | +12.6% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €859 | €8,748 | +€7,889 | +918.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €89,797 | €0 | -€89,797 | -100.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,578 | €0 | -€83,578 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €328 | +€328 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €772 | €635 | -€137 | -17.7% |
| Gross operating margin | 9900 | €6,219 | €23,797 | +€17,578 | +282.6% |
| Operating profit (loss) | 9901 | €5,448 | €22,834 | +€17,387 | +319.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -91.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -91.7% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €10 | €20,337 | +€20,327 | +206790.1% |
| Recurring financial charges | 65 | €10 | €20,337 | +€20,327 | +206790.1% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €5,438 | €2,497 | -€2,941 | -54.1% |
| Income taxes | 67/77 | €2,095 | €1,458 | -€637 | -30.4% |
| Profit (loss) for the period | 9904 | €3,343 | €1,039 | -€2,304 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,343 | €1,039 | -€2,304 | -68.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.