Sampers: 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.
Sampers
Largest movements
- Tangible fixed assets +€83,833
up €83,833 (+8.9%), from €939,188 to €1.0m
of which Furniture and vehicles: +€162,307
- Cash -€22,202
down €22,202 (-19.9%), from €111,844 to €89,642
mainly Investment in fixed assets (net) (-€215,248) and Debts after one year (-€116,489)
- Receivables within one year +€21,754
up €21,754 (+46.9%), from €46,358 to €68,112
of which Other amounts receivable: +€24,949
- Current portion of long-term debt +€159,108
new in 2025: €159,108
- Debts after one year -€116,489
down €116,489 (-21.8%), from €534,679 to €418,191
- Reserves +€25,508
up €25,508 (+13.7%), from €186,316 to €211,824
- Gross operating margin +€28,926
up €28,926 (+17.8%), from €162,629 to €191,555
- Depreciation +€23,399
up €23,399 (+21.7%), from €108,016 to €131,415
- Financial charges +€9,671
up €9,671 (+58.5%), from €16,529 to €26,200
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 | €1,104,249 | €1,186,778 | +€82,529 | +7.5% |
| Fixed assets | 21/28 | €939,188 | €1,023,021 | +€83,833 | +8.9% |
| Tangible fixed assets | 22/27 | €939,188 | €1,023,021 | +€83,833 | +8.9% |
| Land and buildings | 22 | €392,469 | €392,469 | = | 0.0% |
| Plant, machinery and equipment | 23 | €532,174 | €453,700 | -€78,474 | -14.7% |
| Furniture and vehicles | 24 | €14,545 | €176,852 | +€162,307 | +1,116% |
| Current assets | 29/58 | €165,061 | €163,757 | -€1,304 | -0.8% |
| Amounts receivable within one year | 40/41 | €46,358 | €68,112 | +€21,754 | +46.9% |
| Trade receivables | 40 | €30,387 | €27,192 | -€3,196 | -10.5% |
| Other amounts receivable | 41 | €15,971 | €40,920 | +€24,949 | +156% |
| Cash at bank and in hand | 54/58 | €111,844 | €89,642 | -€22,202 | -19.9% |
| Deferred charges and accrued income | 490/1 | €6,859 | €6,004 | -€855 | -12.5% |
| Total equity and liabilities | 10/49 | €1,104,249 | €1,186,778 | +€82,529 | +7.5% |
| Equity | 10/15 | €206,316 | €231,824 | +€25,508 | +12.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €186,316 | €211,824 | +€25,508 | +13.7% |
| Distributable reserves | 133 | €186,316 | €211,824 | +€25,508 | +13.7% |
| Amounts payable | 17/49 | €897,933 | €954,954 | +€57,021 | +6.4% |
| Amounts payable after more than one year | 17 | €534,679 | €418,191 | -€116,489 | -21.8% |
| Financial debts | 170/4 | €534,679 | €418,191 | -€116,489 | -21.8% |
| Amounts payable within one year | 42/48 | €363,254 | €536,763 | +€173,509 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | - | €159,108 | +€159,108 | |
| Trade debts | 44 | €143,042 | €152,667 | +€9,625 | +6.7% |
| Suppliers | 440/4 | €143,042 | €152,667 | +€9,625 | +6.7% |
| Taxes, remuneration and social security | 45 | €3,774 | €5,455 | +€1,682 | +44.6% |
| Taxes | 450/3 | €3,774 | €4,255 | +€482 | +12.8% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €216,438 | €219,533 | +€3,095 | +1.4% |
| Non-recurring operating income | 76A | €3,810 | - | -€3,810 | |
| Remuneration, social security and pensions | 62 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,016 | €131,415 | +€23,399 | +21.7% |
| Other operating charges | 640/8 | €2,670 | €3,638 | +€968 | +36.3% |
| Non-recurring operating charges | 66A | - | €1,252 | +€1,252 | |
| Gross operating margin | 9900 | €162,629 | €191,555 | +€28,926 | +17.8% |
| Operating profit (loss) | 9901 | €51,943 | €55,130 | +€3,187 | +6.1% |
| Financial income | 75/76B | €1 | €3 | +€2 | +248% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +248% |
| Financial charges | 65/66B | €16,529 | €26,200 | +€9,671 | +58.5% |
| Recurring financial charges | 65 | €16,529 | €26,200 | +€9,671 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €35,415 | €28,934 | -€6,482 | -18.3% |
| Income taxes | 67/77 | €665 | €2,384 | +€1,719 | +258% |
| Profit (loss) for the period | 9904 | €34,750 | €26,550 | -€8,200 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,750 | €26,550 | -€8,200 | -23.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.