SAMPERMANS J&T: 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.
What changed
SAMPERMANS J&T
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,404
2024 · -€50,972+€45,568
Equity
€589,050
2024 · €594,454-€5,404
Cash
€5,361
2024 · €7,899-€2,538
Balance sheet total
€2.0m
2024 · €2.1m-€134,917
Largest movements
Assets
- Tangible fixed assets -€113,603
down €113,603 (-5.5%), from €2.1m to €1.9m
of which Land and buildings: -€113,301
Equity and liabilities
- Debts after one year -€107,125
down €107,125 (-8.0%), from €1.3m to €1.2m
- Trade debts -€26,668
down €26,668 (-56.9%), from €46,851 to €20,183
Income statement
- Gross operating margin +€26,885
up €26,885 (+18.2%), from €147,558 to €174,442
- Financial charges -€17,679
down €17,679 (-24.3%), from €72,613 to €54,934
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.
Result 2024
-€50,972
Gross operating margin
+€26,885
Depreciation
+€968
Other operating charges
-€82
Financial income
+€119
Financial charges
+€17,679
Result 2025
-€5,404
raises the resultlowers the result
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.
From operations
+€102,781
Investment
€0
Financing
-€105,320
Cash 2024
€7,899
From operations (derived)
+€102,781
Net result for the year
-€5,404
Depreciation
+€113,603
Receivables within one year
+€15,677
Deferred charges and accrued income
+€3,098
Trade debts
-€26,668
Tax, wage and social debts
+€2,474
Financing
-€105,320
Debts after one year
-€107,125
Current portion of long-term debt
+€1,805
Cash 2025
€5,361
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,090,135 | €1,955,218 | -€134,917 | -6.5% |
| Fixed assets | 21/28 | €2,062,626 | €1,949,023 | -€113,603 | -5.5% |
| Tangible fixed assets | 22/27 | €2,062,626 | €1,949,023 | -€113,603 | -5.5% |
| Land and buildings | 22 | €2,060,742 | €1,947,441 | -€113,301 | -5.5% |
| Plant, machinery and equipment | 23 | €38 | - | -€38 | |
| Furniture and vehicles | 24 | €1,846 | €1,582 | -€264 | -14.3% |
| Current assets | 29/58 | €27,509 | €6,195 | -€21,314 | -77.5% |
| Amounts receivable within one year | 40/41 | €15,677 | - | -€15,677 | |
| Trade receivables | 40 | €15,677 | - | -€15,677 | |
| Cash at bank and in hand | 54/58 | €7,899 | €5,361 | -€2,538 | -32.1% |
| Deferred charges and accrued income | 490/1 | €3,933 | €835 | -€3,098 | -78.8% |
| Total equity and liabilities | 10/49 | €2,090,135 | €1,955,218 | -€134,917 | -6.5% |
| Equity | 10/15 | €594,454 | €589,050 | -€5,404 | -0.9% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,546 | -€12,950 | -€5,404 | -71.6% |
| Amounts payable | 17/49 | €1,495,682 | €1,366,168 | -€129,513 | -8.7% |
| Amounts payable after more than one year | 17 | €1,345,900 | €1,238,775 | -€107,125 | -8.0% |
| Financial debts | 170/4 | €1,345,900 | €1,238,775 | -€107,125 | -8.0% |
| Amounts payable within one year | 42/48 | €149,782 | €127,393 | -€22,389 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €99,996 | €101,801 | +€1,805 | +1.8% |
| Trade debts | 44 | €46,851 | €20,183 | -€26,668 | -56.9% |
| Suppliers | 440/4 | €46,851 | €20,183 | -€26,668 | -56.9% |
| Taxes, remuneration and social security | 45 | €2,935 | €5,409 | +€2,474 | +84.3% |
| Taxes | 450/3 | €2,935 | €5,409 | +€2,474 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,572 | €113,603 | -€968 | -0.8% |
| Other operating charges | 640/8 | €11,344 | €11,427 | +€82 | +0.7% |
| Gross operating margin | 9900 | €147,558 | €174,442 | +€26,885 | +18.2% |
| Operating profit (loss) | 9901 | €21,641 | €49,412 | +€27,771 | +128% |
| Financial income | 75/76B | - | €119 | +€119 | |
| Recurring financial income | 75 | - | €119 | +€119 | |
| Financial charges | 65/66B | €72,613 | €54,934 | -€17,679 | -24.3% |
| Recurring financial charges | 65 | €72,613 | €54,934 | -€17,679 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€50,972 | -€5,404 | +€45,568 | +89.4% |
| Profit (loss) for the period | 9904 | -€50,972 | -€5,404 | +€45,568 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,972 | -€5,404 | +€45,568 | +89.4% |
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 23 October 2026 via checked.be.