SAMPEZZO: 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.
SAMPEZZO
Largest movements
- Cash +€36,791
up €36,791 (+54.1%), from €68,055 to €104,846
mainly Net result for the year (+€36,218) and Tax, wage and social debts (+€23,014)
- Receivables within one year +€13,127
up €13,127 (+1038.5%), from €1,264 to €14,391
of which Trade receivables: +€11,871
- Tangible fixed assets -€12,685
down €12,685 (-16.4%), from €77,563 to €64,878
of which Furniture and vehicles: -€7,506
- Tax, wage and social debts +€23,014
up €23,014 (+3811.5%), from €604 to €23,618
- Reserves +€12,218
up €12,218 (+10.9%), from €112,147 to €124,364
- Other debts +€4,171
up €4,171 (+21.0%), from €19,829 to €24,000
- Trade debts -€2,003
down €2,003 (-98.4%), from €2,037 to €33
- Gross operating margin +€35,895
up €35,895 (+99.3%), from €36,158 to €72,053
- Taxes +€13,599
up €13,599 (+237.1%), from €5,736 to €19,335
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 | €147,016 | €184,415 | +€37,400 | +25.4% |
| Fixed assets | 21/28 | €77,563 | €64,878 | -€12,685 | -16.4% |
| Tangible fixed assets | 22/27 | €77,563 | €64,878 | -€12,685 | -16.4% |
| Land and buildings | 22 | €39,896 | €35,159 | -€4,737 | -11.9% |
| Plant, machinery and equipment | 23 | €2,000 | €1,558 | -€441 | -22.1% |
| Furniture and vehicles | 24 | €35,667 | €28,161 | -€7,506 | -21.0% |
| Current assets | 29/58 | €69,453 | €119,537 | +€50,084 | +72.1% |
| Amounts receivable within one year | 40/41 | €1,264 | €14,391 | +€13,127 | +1038.5% |
| Trade receivables | 40 | - | €11,871 | +€11,871 | |
| Other amounts receivable | 41 | €1,264 | €2,520 | +€1,256 | +99.3% |
| Cash at bank and in hand | 54/58 | €68,055 | €104,846 | +€36,791 | +54.1% |
| Deferred charges and accrued income | 490/1 | €134 | €301 | +€167 | +124.3% |
| Total equity and liabilities | 10/49 | €147,016 | €184,415 | +€37,400 | +25.4% |
| Equity | 10/15 | €124,547 | €136,764 | +€12,218 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €112,147 | €124,364 | +€12,218 | +10.9% |
| Distributable reserves | 133 | €112,147 | €124,364 | +€12,218 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,469 | €47,651 | +€25,182 | +112.1% |
| Amounts payable within one year | 42/48 | €22,469 | €47,651 | +€25,182 | +112.1% |
| Trade debts | 44 | €2,037 | €33 | -€2,003 | -98.4% |
| Suppliers | 440/4 | €2,037 | €33 | -€2,003 | -98.4% |
| Taxes, remuneration and social security | 45 | €604 | €23,618 | +€23,014 | +3811.5% |
| Taxes | 450/3 | €604 | €23,618 | +€23,014 | +3811.5% |
| Other amounts payable | 47/48 | €19,829 | €24,000 | +€4,171 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,259 | €15,958 | +€700 | +4.6% |
| Other operating charges | 640/8 | €538 | €490 | -€48 | -8.9% |
| Gross operating margin | 9900 | €36,158 | €72,053 | +€35,895 | +99.3% |
| Operating profit (loss) | 9901 | €20,362 | €55,605 | +€35,243 | +173.1% |
| Financial charges | 65/66B | €109 | €53 | -€56 | -51.4% |
| Recurring financial charges | 65 | €109 | €53 | -€56 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €20,254 | €55,552 | +€35,299 | +174.3% |
| Income taxes | 67/77 | €5,736 | €19,335 | +€13,599 | +237.1% |
| Profit (loss) for the period | 9904 | €14,518 | €36,218 | +€21,700 | +149.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,518 | €36,218 | +€21,700 | +149.5% |
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 8 October 2026 via checked.be.