SAMBRE-SERVICES: 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-SERVICES
Largest movements
- Cash -€33,380
down €33,380 (-2.6%), from €1.3m to €1.3m
mainly Net result for the year (-€97,041) and Receivables within one year (-€20,169)
- Deferred charges and accrued income -€20,755
down €20,755 (-22.0%), from €94,523 to €73,768
- Receivables within one year +€20,169
up €20,169 (+22.8%), from €88,525 to €108,694
- Profit (loss) carried forward -€97,041
down €97,041 (-18.9%), from -€513,022 to -€610,063
- Tax, wage and social debts +€29,960
up €29,960 (+52.4%), from €57,205 to €87,165
of which Remuneration and social security: +€29,556
- Staff costs +€40,550
up €40,550 (+2.7%), from €1.5m to €1.5m
- Gross operating margin +€36,406
up €36,406 (+2.6%), from €1.4m to €1.5m
- Turnover +€33,579
up €33,579 (+2.2%), from €1.5m to €1.6m
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 | €2,007,536 | €1,943,938 | -€63,598 | -3.2% |
| Fixed assets | 21/28 | €372,618 | €362,809 | -€9,809 | -2.6% |
| Tangible fixed assets | 22/27 | €372,618 | €362,809 | -€9,809 | -2.6% |
| Land and buildings | 22 | €367,370 | €360,354 | -€7,016 | -1.9% |
| Furniture and vehicles | 24 | €5,248 | €2,455 | -€2,793 | -53.2% |
| Current assets | 29/58 | €1,634,918 | €1,581,129 | -€53,789 | -3.3% |
| Amounts receivable after more than one year | 29 | €161,866 | €142,043 | -€19,823 | -12.2% |
| Trade receivables | 290 | €161,866 | €142,043 | -€19,823 | -12.2% |
| Amounts receivable within one year | 40/41 | €88,525 | €108,694 | +€20,169 | +22.8% |
| Other amounts receivable | 41 | €88,525 | €108,694 | +€20,169 | +22.8% |
| Cash at bank and in hand | 54/58 | €1,290,004 | €1,256,624 | -€33,380 | -2.6% |
| Deferred charges and accrued income | 490/1 | €94,523 | €73,768 | -€20,755 | -22.0% |
| Total equity and liabilities | 10/49 | €2,007,536 | €1,943,938 | -€63,598 | -3.2% |
| Equity | 10/15 | €1,824,539 | €1,727,498 | -€97,041 | -5.3% |
| Contributions | 10/11 | €19,970 | €19,970 | = | 0.0% |
| Reserves | 13 | €2,317,591 | €2,317,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,985 | €1,985 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,985 | €1,985 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,315,606 | €2,315,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€513,022 | -€610,063 | -€97,041 | -18.9% |
| Provisions and deferred taxes | 16 | €125,726 | €129,177 | +€3,451 | +2.7% |
| Provisions for liabilities and charges | 160/5 | €125,726 | €129,177 | +€3,451 | +2.7% |
| Taxes | 161 | - | €129,177 | +€129,177 | |
| Environmental obligations | 163 | €125,726 | - | -€125,726 | |
| Amounts payable | 17/49 | €57,271 | €87,263 | +€29,992 | +52.4% |
| Amounts payable within one year | 42/48 | €57,271 | €87,263 | +€29,992 | +52.4% |
| Trade debts | 44 | €66 | €98 | +€32 | +48.5% |
| Suppliers | 440/4 | €66 | €98 | +€32 | +48.5% |
| Taxes, remuneration and social security | 45 | €57,205 | €87,165 | +€29,960 | +52.4% |
| Taxes | 450/3 | €10,844 | €11,248 | +€404 | +3.7% |
| Remuneration and social security | 454/9 | €46,361 | €75,917 | +€29,556 | +63.8% |
| Turnover | 70 | €1,538,844 | €1,572,423 | +€33,579 | +2.2% |
| Non-recurring operating income | 76A | €463 | €909 | +€446 | +96.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,454 | €118,373 | -€2,081 | -1.7% |
| Remuneration, social security and pensions | 62 | €1,496,957 | €1,537,507 | +€40,550 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,250 | €14,517 | +€267 | +1.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,422 | €334 | -€3,088 | -90.2% |
| Other operating charges | 640/8 | €9,421 | €8,633 | -€788 | -8.4% |
| Gross operating margin | 9900 | €1,418,852 | €1,455,258 | +€36,406 | +2.6% |
| Operating profit (loss) | 9901 | -€105,198 | -€105,733 | -€535 | -0.5% |
| Financial income | 75/76B | €15,132 | €10,751 | -€4,381 | -29.0% |
| Recurring financial income | 75 | €15,132 | €10,751 | -€4,381 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€90,066 | -€94,982 | -€4,916 | -5.5% |
| Income taxes | 67/77 | €4,365 | €2,059 | -€2,306 | -52.8% |
| Profit (loss) for the period | 9904 | -€94,431 | -€97,041 | -€2,610 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,431 | -€97,041 | -€2,610 | -2.8% |
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 16 October 2026 via checked.be.