SAMBRE EVENT: 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 EVENT
Largest movements
- Tangible fixed assets -€14,799
down €14,799 (-13.9%), from €106,595 to €91,796
of which Plant, machinery and equipment: -€8,181
- Cash -€13,702
down €13,702 (-46.8%), from €29,280 to €15,578
mainly Net result for the year (-€23,035) and Investment in fixed assets (net) (-€4,876)
- Stocks and contracts +€3,325
up €3,325 (+89.8%), from €3,702 to €7,027
- Deferred charges and accrued income -€2,203
down €2,203 (-54.7%), from €4,031 to €1,828
- Receivables within one year -€1,899
down €1,899 (-78.0%), from €2,434 to €535
of which Trade receivables: -€1,849
- Profit (loss) carried forward -€23,035
down €23,035 (-14.5%), from -€159,316 to -€182,351
- Debts after one year -€4,517
down €4,517 (-13.1%), from €34,517 to €30,000
- Current portion of long-term debt -€4,430
down €4,430 (-45.7%), from €9,689 to €5,258
- Tax, wage and social debts +€3,529
up €3,529 (+53.6%), from €6,586 to €10,115
of which Remuneration and social security: +€2,146
- Trade debts -€2,690
down €2,690 (-4.1%), from €65,068 to €62,378
- Staff costs +€12,947
up €12,947 (+25.8%), from €50,183 to €63,131
- Gross operating margin +€2,597
up €2,597 (+4.4%), from €58,956 to €61,553
- Depreciation -€2,180
down €2,180 (-10.0%), from €21,855 to €19,675
- Financial income +€975
up €975 (+473%), from €206 to €1,182
of which Non-recurring financial income: +€971
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 | €149,303 | €120,025 | -€29,278 | -19.6% |
| Fixed assets | 21/28 | €109,855 | €95,056 | -€14,799 | -13.5% |
| Tangible fixed assets | 22/27 | €106,595 | €91,796 | -€14,799 | -13.9% |
| Plant, machinery and equipment | 23 | €55,741 | €47,560 | -€8,181 | -14.7% |
| Furniture and vehicles | 24 | €10,896 | €9,626 | -€1,270 | -11.7% |
| Other tangible fixed assets | 26 | €39,959 | €34,610 | -€5,349 | -13.4% |
| Financial fixed assets | 28 | €3,260 | €3,260 | = | 0.0% |
| Current assets | 29/58 | €39,447 | €24,969 | -€14,479 | -36.7% |
| Stocks and contracts in progress | 3 | €3,702 | €7,027 | +€3,325 | +89.8% |
| Stocks | 30/36 | €3,702 | €7,027 | +€3,325 | +89.8% |
| Amounts receivable within one year | 40/41 | €2,434 | €535 | -€1,899 | -78.0% |
| Trade receivables | 40 | €1,849 | - | -€1,849 | |
| Other amounts receivable | 41 | €585 | €535 | -€49 | -8.4% |
| Cash at bank and in hand | 54/58 | €29,280 | €15,578 | -€13,702 | -46.8% |
| Deferred charges and accrued income | 490/1 | €4,031 | €1,828 | -€2,203 | -54.7% |
| Total equity and liabilities | 10/49 | €149,303 | €120,025 | -€29,278 | -19.6% |
| Equity | 10/15 | -€99,316 | -€122,351 | -€23,035 | -23.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,316 | -€182,351 | -€23,035 | -14.5% |
| Amounts payable | 17/49 | €248,618 | €242,376 | -€6,242 | -2.5% |
| Amounts payable after more than one year | 17 | €34,517 | €30,000 | -€4,517 | -13.1% |
| Financial debts | 170/4 | €34,517 | €30,000 | -€4,517 | -13.1% |
| Amounts payable within one year | 42/48 | €202,501 | €200,776 | -€1,725 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €9,689 | €5,258 | -€4,430 | -45.7% |
| Trade debts | 44 | €65,068 | €62,378 | -€2,690 | -4.1% |
| Suppliers | 440/4 | €65,068 | €62,378 | -€2,690 | -4.1% |
| Taxes, remuneration and social security | 45 | €6,586 | €10,115 | +€3,529 | +53.6% |
| Taxes | 450/3 | €87 | €1,470 | +€1,383 | +1,588% |
| Remuneration and social security | 454/9 | €6,498 | €8,645 | +€2,146 | +33.0% |
| Other amounts payable | 47/48 | €121,159 | €123,025 | +€1,866 | +1.5% |
| Accrued charges and deferred income | 492/3 | €11,600 | €11,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €50,183 | €63,131 | +€12,947 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,855 | €19,675 | -€2,180 | -10.0% |
| Other operating charges | 640/8 | €2,095 | €2,522 | +€426 | +20.4% |
| Gross operating margin | 9900 | €58,956 | €61,553 | +€2,597 | +4.4% |
| Operating profit (loss) | 9901 | -€15,178 | -€23,774 | -€8,596 | -56.6% |
| Financial income | 75/76B | €206 | €1,182 | +€975 | +473% |
| Recurring financial income | 75 | €34 | €39 | +€4 | +13.1% |
| Non-recurring financial income | 76B | €172 | €1,143 | +€971 | +564% |
| Financial charges | 65/66B | €668 | €443 | -€225 | -33.7% |
| Recurring financial charges | 65 | €668 | €443 | -€225 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,639 | -€23,035 | -€7,396 | -47.3% |
| Profit (loss) for the period | 9904 | -€15,639 | -€23,035 | -€7,396 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,639 | -€23,035 | -€7,396 | -47.3% |
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 21 October 2026 via checked.be.