SAMPER IQBAL: what changed
Two fiscal 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.
SAMPER IQBAL
Largest movements
- Receivables within one year +€11,651
up €11,651 (+2033.2%), from €573 to €12,224
of which Trade receivables: +€12,224
- Cash -€2,267
down €2,267 (-53.1%), from €4,266 to €1,999
mainly Receivables within one year (-€11,651) and Net result for the year (-€6,559)
- Stocks and contracts -€1,327
down €1,327 (-14.8%), from €8,972 to €7,645
- Tangible fixed assets +€656
new in 2025: €656
- Trade debts +€12,855
up €12,855 (+1029.6%), from €1,249 to €14,104
- Profit (loss) carried forward -€6,559
down €6,559 (-90.2%), from €7,272 to €713
- Tax, wage and social debts +€2,280
up €2,280 (+96.5%), from €2,362 to €4,643
of which Remuneration and social security: +€1,752
- Turnover -€23,799
down €23,799 (-9.6%), from €248,645 to €224,846
- Gross operating margin -€15,583
down €15,583 (-91.5%), from €17,026 to €1,443
- Purchases and services -€6,336
down €6,336 (-2.7%), from €234,058 to €227,723
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.
Cash bridge derived
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 | €13,982 | €22,728 | +€8,745 | +62.5% |
| Fixed assets | 21/28 | - | €656 | +€656 | |
| Tangible fixed assets | 22/27 | - | €656 | +€656 | |
| Furniture and vehicles | 24 | - | €656 | +€656 | |
| Current assets | 29/58 | €13,982 | €22,072 | +€8,089 | +57.9% |
| Stocks and contracts in progress | 3 | €8,972 | €7,645 | -€1,327 | -14.8% |
| Stocks | 30/36 | €8,972 | €7,645 | -€1,327 | -14.8% |
| Amounts receivable within one year | 40/41 | €573 | €12,224 | +€11,651 | +2033.2% |
| Trade receivables | 40 | - | €12,224 | +€12,224 | |
| Other amounts receivable | 41 | €573 | - | -€573 | |
| Cash at bank and in hand | 54/58 | €4,266 | €1,999 | -€2,267 | -53.1% |
| Deferred charges and accrued income | 490/1 | €172 | €204 | +€32 | +18.7% |
| Total equity and liabilities | 10/49 | €13,982 | €22,728 | +€8,745 | +62.5% |
| Equity | 10/15 | €10,372 | €3,813 | -€6,559 | -63.2% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,272 | €713 | -€6,559 | -90.2% |
| Amounts payable | 17/49 | €3,611 | €18,915 | +€15,304 | +423.9% |
| Amounts payable within one year | 42/48 | €3,611 | €18,915 | +€15,304 | +423.9% |
| Trade debts | 44 | €1,249 | €14,104 | +€12,855 | +1029.6% |
| Suppliers | 440/4 | €1,249 | €14,104 | +€12,855 | +1029.6% |
| Taxes, remuneration and social security | 45 | €2,362 | €4,643 | +€2,280 | +96.5% |
| Taxes | 450/3 | €2,362 | €2,891 | +€529 | +22.4% |
| Remuneration and social security | 454/9 | - | €1,752 | +€1,752 | |
| Other amounts payable | 47/48 | - | €168 | +€168 | |
| Turnover | 70 | €248,645 | €224,846 | -€23,799 | -9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,058 | €227,723 | -€6,336 | -2.7% |
| Remuneration, social security and pensions | 62 | €5,074 | €3,745 | -€1,329 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4 | +€4 | |
| Other operating charges | 640/8 | €2,200 | €2,203 | +€3 | +0.1% |
| Gross operating margin | 9900 | €17,026 | €1,443 | -€15,583 | -91.5% |
| Operating profit (loss) | 9901 | €9,753 | -€4,508 | -€14,261 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €119 | €1,626 | +€1,507 | +1265.2% |
| Recurring financial charges | 65 | €119 | €1,626 | +€1,507 | +1265.2% |
| Profit (loss) for the period before taxes | 9903 | €9,634 | -€6,134 | -€15,768 | |
| Income taxes | 67/77 | €2,362 | €425 | -€1,937 | -82.0% |
| Profit (loss) for the period | 9904 | €7,272 | -€6,559 | -€13,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,272 | -€6,559 | -€13,830 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.