SAMBRILOU: 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.
SAMBRILOU
Largest movements
- Receivables within one year +€153,438
up €153,438 (+160%), from €95,855 to €249,293
of which Other amounts receivable: +€164,040
- Cash +€42,678
up €42,678 (+6.3%), from €677,839 to €720,517
mainly Accrued charges and deferred income (+€73,953) and Net result for the year (+€62,136)
- Accrued charges and deferred income +€73,953
up €73,953 (+1,169%), from €6,328 to €80,281
- Profit (loss) carried forward +€55,136
up €55,136 (+19.7%), from €280,544 to €335,680
- Provisions +€55,000
up €55,000 (+1,375%), from €4,000 to €59,000
- Gross operating margin +€138,547
up €138,547 (+6.7%), from €2.1m to €2.2m
- Staff costs +€75,679
up €75,679 (+3.8%), from €2.0m to €2.1m
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 | €802,661 | €997,965 | +€195,304 | +24.3% |
| Fixed assets | 21/28 | €1,391 | €1,616 | +€224 | +16.1% |
| Tangible fixed assets | 22/27 | €1,391 | €1,616 | +€224 | +16.1% |
| Furniture and vehicles | 24 | €1,391 | €1,616 | +€224 | +16.1% |
| Current assets | 29/58 | €801,270 | €996,349 | +€195,080 | +24.3% |
| Amounts receivable within one year | 40/41 | €95,855 | €249,293 | +€153,438 | +160% |
| Trade receivables | 40 | €43,262 | €32,659 | -€10,602 | -24.5% |
| Other amounts receivable | 41 | €52,594 | €216,634 | +€164,040 | +312% |
| Cash at bank and in hand | 54/58 | €677,839 | €720,517 | +€42,678 | +6.3% |
| Deferred charges and accrued income | 490/1 | €27,575 | €26,539 | -€1,036 | -3.8% |
| Total equity and liabilities | 10/49 | €802,661 | €997,965 | +€195,304 | +24.3% |
| Equity | 10/15 | €355,342 | €417,478 | +€62,136 | +17.5% |
| Reserves | 13 | €74,798 | €81,798 | +€7,000 | +9.4% |
| Profit (loss) carried forward | 14 | €280,544 | €335,680 | +€55,136 | +19.7% |
| Provisions and deferred taxes | 16 | €4,000 | €59,000 | +€55,000 | +1,375% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €59,000 | +€55,000 | +1,375% |
| Environmental obligations | 163 | €4,000 | €59,000 | +€55,000 | +1,375% |
| Amounts payable | 17/49 | €443,319 | €521,487 | +€78,168 | +17.6% |
| Amounts payable after more than one year | 17 | €9,916 | €9,916 | = | 0.0% |
| Financial debts | 170/4 | €9,916 | €9,916 | = | 0.0% |
| Amounts payable within one year | 42/48 | €427,075 | €431,290 | +€4,215 | +1.0% |
| Trade debts | 44 | €31,435 | €18,576 | -€12,859 | -40.9% |
| Suppliers | 440/4 | €31,435 | €18,576 | -€12,859 | -40.9% |
| Taxes, remuneration and social security | 45 | €340,008 | €362,992 | +€22,984 | +6.8% |
| Taxes | 450/3 | €16,567 | €15,263 | -€1,304 | -7.9% |
| Remuneration and social security | 454/9 | €323,441 | €347,729 | +€24,288 | +7.5% |
| Accrued charges and deferred income | 492/3 | €6,328 | €80,281 | +€73,953 | +1,169% |
| Non-recurring operating income | 76A | €151 | €237 | +€86 | +57.0% |
| Remuneration, social security and pensions | 62 | €2,012,399 | €2,088,079 | +€75,679 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | €916 | -€573 | -38.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,613 | -€552 | +€15,061 | +96.5% |
| Other operating charges | 640/8 | €3,760 | €3,472 | -€288 | -7.7% |
| Non-recurring operating charges | 66A | €95 | €33 | -€62 | -65.2% |
| Gross operating margin | 9900 | €2,071,924 | €2,210,470 | +€138,547 | +6.7% |
| Operating profit (loss) | 9901 | €69,793 | €63,523 | -€6,270 | -9.0% |
| Financial income | 75/76B | €1,941 | €2,074 | +€133 | +6.8% |
| Recurring financial income | 75 | €1,941 | €2,074 | +€133 | +6.8% |
| Financial charges | 65/66B | €480 | €3,461 | +€2,981 | +621% |
| Recurring financial charges | 65 | €480 | €3,461 | +€2,981 | +621% |
| Profit (loss) for the period before taxes | 9903 | €71,254 | €62,136 | -€9,118 | -12.8% |
| Profit (loss) for the period | 9904 | €71,254 | €62,136 | -€9,118 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,254 | €62,136 | -€9,118 | -12.8% |
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 14 October 2026 via checked.be.