SAMBRE SOINS: 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 SOINS
Largest movements
- Deferred charges and accrued income +€12,086
up €12,086 (+143%), from €8,435 to €20,521
- Cash -€697
down €697 (-95.5%), from €730 to €33
mainly Deferred charges and accrued income (-€12,086) and Net result for the year (-€4,665)
- Receivables within one year +€433
up €433, from €0 to €433
- Tangible fixed assets -€424
down €424 (-25.0%), from €1,693 to €1,269
of which Other tangible fixed assets: -€363
- Debts after one year +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Profit (loss) carried forward -€4,665
down €4,665 (-7.9%), from -€59,220 to -€63,885
- Short-term financial debts +€4,520
up €4,520 (+1,076%), from €420 to €4,941
- Other debts +€4,191
up €4,191 (+105%), from €3,986 to €8,177
- Trade debts -€1,556
down €1,556 (-23.9%), from €6,509 to €4,953
- Gross operating margin +€2,488
up €2,488 (+83.2%), from -€2,990 to -€502
- Other operating charges -€849
down €849 (-48.8%), from €1,740 to €892
- Financial charges +€531
up €531 (+26.6%), from €1,999 to €2,530
- Depreciation -€272
down €272 (-39.1%), from €696 to €424
- Taxes +€105
up €105 (+49.2%), from €213 to €318
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 | €10,858 | €22,256 | +€11,398 | +105% |
| Fixed assets | 21/28 | €1,693 | €1,269 | -€424 | -25.0% |
| Tangible fixed assets | 22/27 | €1,693 | €1,269 | -€424 | -25.0% |
| Furniture and vehicles | 24 | €61 | €0 | -€61 | -100% |
| Other tangible fixed assets | 26 | €1,632 | €1,269 | -€363 | -22.2% |
| Current assets | 29/58 | €9,165 | €20,987 | +€11,822 | +129% |
| Amounts receivable within one year | 40/41 | €0 | €433 | +€433 | |
| Trade receivables | 40 | €0 | €433 | +€433 | |
| Cash at bank and in hand | 54/58 | €730 | €33 | -€697 | -95.5% |
| Deferred charges and accrued income | 490/1 | €8,435 | €20,521 | +€12,086 | +143% |
| Total equity and liabilities | 10/49 | €10,858 | €22,256 | +€11,398 | +105% |
| Equity | 10/15 | -€16,785 | -€21,449 | -€4,665 | -27.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,035 | €30,035 | = | 0.0% |
| Distributable reserves | 133 | €30,035 | €30,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,220 | -€63,885 | -€4,665 | -7.9% |
| Amounts payable | 17/49 | €27,643 | €43,705 | +€16,063 | +58.1% |
| Amounts payable after more than one year | 17 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Other amounts payable | 178/9 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Amounts payable within one year | 42/48 | €12,242 | €18,600 | +€6,358 | +51.9% |
| Financial debts | 43 | €420 | €4,941 | +€4,520 | +1,076% |
| Credit institutions | 430/8 | €420 | €4,941 | +€4,520 | +1,076% |
| Trade debts | 44 | €6,509 | €4,953 | -€1,556 | -23.9% |
| Suppliers | 440/4 | €6,509 | €4,953 | -€1,556 | -23.9% |
| Taxes, remuneration and social security | 45 | €1,327 | €529 | -€798 | -60.1% |
| Taxes | 450/3 | €1,327 | €529 | -€798 | -60.1% |
| Other amounts payable | 47/48 | €3,986 | €8,177 | +€4,191 | +105% |
| Accrued charges and deferred income | 492/3 | €401 | €106 | -€295 | -73.6% |
| Non-recurring operating income | 76A | €10,737 | €0 | -€10,737 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €424 | -€272 | -39.1% |
| Other operating charges | 640/8 | €1,740 | €892 | -€849 | -48.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,990 | -€502 | +€2,488 | +83.2% |
| Operating profit (loss) | 9901 | -€5,427 | -€1,818 | +€3,609 | +66.5% |
| Financial income | 75/76B | €5 | €1 | -€4 | -78.7% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -78.7% |
| Financial charges | 65/66B | €1,999 | €2,530 | +€531 | +26.6% |
| Recurring financial charges | 65 | €1,999 | €2,530 | +€531 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,420 | -€4,347 | +€3,073 | +41.4% |
| Income taxes | 67/77 | €213 | €318 | +€105 | +49.2% |
| Profit (loss) for the period | 9904 | -€7,633 | -€4,665 | +€2,969 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,633 | -€4,665 | +€2,969 | +38.9% |
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 23 October 2026 via checked.be.