SAMPA: 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.
SAMPA
Largest movements
- Receivables within one year +€3,684
up €3,684 (+33.1%), from €11,137 to €14,821
of which Trade receivables: +€6,139
- Intangible fixed assets -€1,300
down €1,300 (-26.8%), from €4,855 to €3,555
- Tangible fixed assets -€1,121
down €1,121 (-22.4%), from €5,014 to €3,893
of which Furniture and vehicles: -€810
- Profit (loss) carried forward -€12,354
down €12,354 (-43.3%), from -€28,551 to -€40,905
- Debts after one year +€10,400
up €10,400 (+208%), from €5,000 to €15,400
- Tax, wage and social debts +€2,824
up €2,824 (+198%), from €1,424 to €4,248
of which Taxes: +€2,845
- Accrued charges and deferred income +€1,952
new in 2025: €1,952
- Trade debts -€1,479
down €1,479 (-63.0%), from €2,347 to €868
- Staff costs -€2,466
down €2,466 (-46.5%), from €5,298 to €2,832
- Gross operating margin +€1,963
up €1,963 (+28.6%), from -€6,855 to -€4,892
- Other operating charges +€1,541
up €1,541 (+705%), from €219 to €1,760
- Depreciation +€359
up €359 (+17.4%), from €2,062 to €2,421
- Financial charges +€253
up €253 (+129%), from €195 to €448
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 | €22,219 | €23,568 | +€1,349 | +6.1% |
| Fixed assets | 21/28 | €9,869 | €7,447 | -€2,421 | -24.5% |
| Intangible fixed assets | 21 | €4,855 | €3,555 | -€1,300 | -26.8% |
| Tangible fixed assets | 22/27 | €5,014 | €3,893 | -€1,121 | -22.4% |
| Furniture and vehicles | 24 | €2,357 | €1,547 | -€810 | -34.4% |
| Other tangible fixed assets | 26 | €2,657 | €2,346 | -€312 | -11.7% |
| Current assets | 29/58 | €12,351 | €16,121 | +€3,770 | +30.5% |
| Amounts receivable within one year | 40/41 | €11,137 | €14,821 | +€3,684 | +33.1% |
| Trade receivables | 40 | €2,982 | €9,121 | +€6,139 | +206% |
| Other amounts receivable | 41 | €8,155 | €5,700 | -€2,455 | -30.1% |
| Cash at bank and in hand | 54/58 | €981 | €1,065 | +€85 | +8.6% |
| Deferred charges and accrued income | 490/1 | €233 | €235 | +€2 | +0.8% |
| Total equity and liabilities | 10/49 | €22,219 | €23,568 | +€1,349 | +6.1% |
| Equity | 10/15 | €13,449 | €1,095 | -€12,354 | -91.9% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,551 | -€40,905 | -€12,354 | -43.3% |
| Amounts payable | 17/49 | €8,771 | €22,473 | +€13,703 | +156% |
| Amounts payable after more than one year | 17 | €5,000 | €15,400 | +€10,400 | +208% |
| Other amounts payable | 178/9 | €5,000 | €15,400 | +€10,400 | +208% |
| Amounts payable within one year | 42/48 | €3,771 | €5,121 | +€1,350 | +35.8% |
| Trade debts | 44 | €2,347 | €868 | -€1,479 | -63.0% |
| Suppliers | 440/4 | €2,347 | €868 | -€1,479 | -63.0% |
| Taxes, remuneration and social security | 45 | €1,424 | €4,248 | +€2,824 | +198% |
| Taxes | 450/3 | €1,403 | €4,248 | +€2,845 | +203% |
| Remuneration and social security | 454/9 | €20 | €0 | -€20 | -100% |
| Other amounts payable | 47/48 | €0 | €6 | +€6 | |
| Accrued charges and deferred income | 492/3 | - | €1,952 | +€1,952 | |
| Remuneration, social security and pensions | 62 | €5,298 | €2,832 | -€2,466 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,062 | €2,421 | +€359 | +17.4% |
| Other operating charges | 640/8 | €219 | €1,760 | +€1,541 | +705% |
| Gross operating margin | 9900 | -€6,855 | -€4,892 | +€1,963 | +28.6% |
| Operating profit (loss) | 9901 | -€14,434 | -€11,906 | +€2,529 | +17.5% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €195 | €448 | +€253 | +129% |
| Recurring financial charges | 65 | €195 | €448 | +€253 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€14,610 | -€12,354 | +€2,257 | +15.4% |
| Profit (loss) for the period | 9904 | -€14,610 | -€12,354 | +€2,257 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,610 | -€12,354 | +€2,257 | +15.4% |
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 24 October 2026 via checked.be.