SAMPICO: 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.
SAMPICO
Largest movements
- Cash -€2,479
down €2,479 (-9.4%), from €26,340 to €23,861
mainly Net result for the year (-€4,484) and Stocks and contracts (-€1,730)
- Tangible fixed assets -€1,747
down €1,747 (-31.4%), from €5,567 to €3,820
of which Plant, machinery and equipment: -€1,022
- Stocks and contracts +€1,730
up €1,730 (+5.3%), from €32,410 to €34,140
- Profit (loss) carried forward -€4,484
down €4,484 (-62.7%), from €7,154 to €2,670
- Trade debts +€2,771
up €2,771 (+24.2%), from €11,440 to €14,211
- Staff costs +€712
up €712 (+1.5%), from €47,637 to €48,349
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 | €83,609 | €82,263 | -€1,346 | -1.6% |
| Fixed assets | 21/28 | €5,567 | €3,820 | -€1,747 | -31.4% |
| Tangible fixed assets | 22/27 | €5,567 | €3,820 | -€1,747 | -31.4% |
| Plant, machinery and equipment | 23 | €4,012 | €2,990 | -€1,022 | -25.5% |
| Furniture and vehicles | 24 | €1,555 | €830 | -€725 | -46.6% |
| Current assets | 29/58 | €78,042 | €78,443 | +€402 | +0.5% |
| Stocks and contracts in progress | 3 | €32,410 | €34,140 | +€1,730 | +5.3% |
| Stocks | 30/36 | €32,410 | €34,140 | +€1,730 | +5.3% |
| Amounts receivable within one year | 40/41 | €11,545 | €12,322 | +€777 | +6.7% |
| Trade receivables | 40 | €9,626 | €11,322 | +€1,696 | +17.6% |
| Other amounts receivable | 41 | €1,919 | €1,000 | -€919 | -47.9% |
| Current investments | 50/53 | €6,445 | €6,445 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,340 | €23,861 | -€2,479 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,675 | +€374 | +28.8% |
| Total equity and liabilities | 10/49 | €83,609 | €82,263 | -€1,346 | -1.6% |
| Equity | 10/15 | €26,804 | €22,320 | -€4,484 | -16.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,100 | €1,100 | = | 0.0% |
| Distributable reserves | 133 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,154 | €2,670 | -€4,484 | -62.7% |
| Amounts payable | 17/49 | €56,805 | €59,943 | +€3,138 | +5.5% |
| Amounts payable within one year | 42/48 | €56,805 | €59,943 | +€3,138 | +5.5% |
| Trade debts | 44 | €11,440 | €14,211 | +€2,771 | +24.2% |
| Suppliers | 440/4 | €11,440 | €14,211 | +€2,771 | +24.2% |
| Taxes, remuneration and social security | 45 | €9,571 | €10,168 | +€597 | +6.2% |
| Taxes | 450/3 | €1,575 | €2,172 | +€597 | +37.9% |
| Remuneration and social security | 454/9 | €7,996 | €7,996 | = | 0.0% |
| Other amounts payable | 47/48 | €35,795 | €35,564 | -€230 | -0.6% |
| Remuneration, social security and pensions | 62 | €47,637 | €48,349 | +€712 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €1,747 | +€87 | +5.2% |
| Other operating charges | 640/8 | €651 | €767 | +€115 | +17.7% |
| Gross operating margin | 9900 | €46,434 | €46,877 | +€444 | +1.0% |
| Operating profit (loss) | 9901 | -€3,515 | -€3,985 | -€470 | -13.4% |
| Financial income | 75/76B | €16 | €8 | -€8 | -51.1% |
| Recurring financial income | 75 | €16 | €8 | -€8 | -51.1% |
| Financial charges | 65/66B | €887 | €506 | -€380 | -42.9% |
| Recurring financial charges | 65 | €887 | €506 | -€380 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,386 | -€4,484 | -€98 | -2.2% |
| Profit (loss) for the period | 9904 | -€4,386 | -€4,484 | -€98 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,386 | -€4,484 | -€98 | -2.2% |
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 15 October 2026 via checked.be.