SAMBRU: 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.
SAMBRU
Largest movements
- Receivables within one year +€45,618
up €45,618 (+1,006%), from €4,533 to €50,151
of which Trade receivables: +€31,805
- Cash -€25,801
down €25,801 (-20.4%), from €126,616 to €100,815
mainly Receivables within one year (-€45,618) and Tax, wage and social debts (-€10,617)
- Tangible fixed assets -€5,120
down €5,120 (-15.0%), from €34,056 to €28,936
of which Other tangible fixed assets: -€4,343
- Profit (loss) carried forward +€23,312
up €23,312 (+31.2%), from €74,613 to €97,924
- Tax, wage and social debts -€10,617
down €10,617 (-20.4%), from €52,163 to €41,546
of which Remuneration and social security: -€23,654
- Other debts +€7,989
new in 2025: €7,989
- Debts after one year -€4,629
down €4,629 (-48.3%), from €9,583 to €4,954
- Trade debts -€2,322
down €2,322 (-11.5%), from €20,231 to €17,910
- Turnover -€705,234
no longer reported in 2025 (was €705,234)
- Purchases and services -€419,127
no longer reported in 2025 (was €419,127)
- Gross operating margin +€21,480
up €21,480 (+6.6%), from €325,803 to €347,283
- Staff costs +€19,094
up €19,094 (+7.3%), from €260,193 to €279,287
- Taxes +€18,378
new in 2025: €18,378
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 | €170,702 | €184,952 | +€14,249 | +8.3% |
| Fixed assets | 21/28 | €34,056 | €28,936 | -€5,120 | -15.0% |
| Tangible fixed assets | 22/27 | €34,056 | €28,936 | -€5,120 | -15.0% |
| Furniture and vehicles | 24 | €10,830 | €13,688 | +€2,858 | +26.4% |
| Leasing and similar rights | 25 | €14,539 | €10,904 | -€3,635 | -25.0% |
| Other tangible fixed assets | 26 | €8,687 | €4,344 | -€4,343 | -50.0% |
| Current assets | 29/58 | €136,647 | €156,016 | +€19,370 | +14.2% |
| Stocks and contracts in progress | 3 | €5,498 | €5,050 | -€447 | -8.1% |
| Stocks | 30/36 | €5,498 | €5,050 | -€447 | -8.1% |
| Amounts receivable within one year | 40/41 | €4,533 | €50,151 | +€45,618 | +1,006% |
| Trade receivables | 40 | - | €31,805 | +€31,805 | |
| Other amounts receivable | 41 | €4,533 | €18,346 | +€13,813 | +305% |
| Cash at bank and in hand | 54/58 | €126,616 | €100,815 | -€25,801 | -20.4% |
| Total equity and liabilities | 10/49 | €170,702 | €184,952 | +€14,249 | +8.3% |
| Equity | 10/15 | €84,613 | €107,924 | +€23,312 | +27.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,613 | €97,924 | +€23,312 | +31.2% |
| Amounts payable | 17/49 | €86,090 | €77,028 | -€9,062 | -10.5% |
| Amounts payable after more than one year | 17 | €9,583 | €4,954 | -€4,629 | -48.3% |
| Financial debts | 170/4 | €9,583 | €4,954 | -€4,629 | -48.3% |
| Amounts payable within one year | 42/48 | €76,507 | €72,074 | -€4,433 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €4,112 | €4,629 | +€517 | +12.6% |
| Trade debts | 44 | €20,231 | €17,910 | -€2,322 | -11.5% |
| Suppliers | 440/4 | €20,231 | €17,910 | -€2,322 | -11.5% |
| Taxes, remuneration and social security | 45 | €52,163 | €41,546 | -€10,617 | -20.4% |
| Taxes | 450/3 | €27,487 | €40,524 | +€13,037 | +47.4% |
| Remuneration and social security | 454/9 | €24,676 | €1,022 | -€23,654 | -95.9% |
| Other amounts payable | 47/48 | - | €7,989 | +€7,989 | |
| Turnover | 70 | €705,234 | - | -€705,234 | |
| Goods, raw materials, services and sundry goods | 60/61 | €419,127 | - | -€419,127 | |
| Remuneration, social security and pensions | 62 | €260,193 | €279,287 | +€19,094 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,507 | €13,457 | +€949 | +7.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,695 | - | +€10,695 | |
| Other operating charges | 640/8 | €4,593 | €1,506 | -€3,087 | -67.2% |
| Gross operating margin | 9900 | €325,803 | €347,283 | +€21,480 | +6.6% |
| Operating profit (loss) | 9901 | €59,205 | €53,033 | -€6,172 | -10.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,296 | €11,345 | +€1,049 | +10.2% |
| Recurring financial charges | 65 | €10,296 | €11,345 | +€1,049 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €48,909 | €41,689 | -€7,220 | -14.8% |
| Income taxes | 67/77 | - | €18,378 | +€18,378 | |
| Profit (loss) for the period | 9904 | €48,909 | €23,312 | -€25,597 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,909 | €23,312 | -€25,597 | -52.3% |
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 18 October 2026 via checked.be.