Sampironi: 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.
Sampironi
Largest movements
- Cash +€31,776
up €31,776 (+442%), from €7,184 to €38,959
mainly Other debts (+€23,872) and Trade debts (+€5,644)
- Receivables within one year +€6,190
up €6,190 (+508%), from €1,219 to €7,409
of which Trade receivables: +€6,289
- Tangible fixed assets -€820
down €820 (-47.8%), from €1,716 to €895
- Other debts +€23,872
up €23,872 (+124%), from €19,274 to €43,146
- Trade debts +€5,644
up €5,644 (+254%), from €2,226 to €7,870
- Tax, wage and social debts +€4,151
up €4,151 (+587%), from €707 to €4,858
- Profit (loss) carried forward +€3,478
up €3,478 (+23.8%), from -€14,589 to -€11,111
- Gross operating margin +€17,795
up €17,795, from -€11,773 to €6,022
- Financial charges -€536
down €536 (-29.8%), from €1,798 to €1,262
- Other operating charges +€201
up €201 (+402%), from €50 to €251
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 | €10,119 | €47,264 | +€37,145 | +367% |
| Fixed assets | 21/28 | €1,716 | €895 | -€820 | -47.8% |
| Tangible fixed assets | 22/27 | €1,716 | €895 | -€820 | -47.8% |
| Plant, machinery and equipment | 23 | €1,716 | €895 | -€820 | -47.8% |
| Current assets | 29/58 | €8,403 | €46,369 | +€37,965 | +452% |
| Amounts receivable within one year | 40/41 | €1,219 | €7,409 | +€6,190 | +508% |
| Trade receivables | 40 | €1,120 | €7,409 | +€6,289 | +562% |
| Other amounts receivable | 41 | €99 | €0 | -€99 | -100% |
| Cash at bank and in hand | 54/58 | €7,184 | €38,959 | +€31,776 | +442% |
| Total equity and liabilities | 10/49 | €10,119 | €47,264 | +€37,145 | +367% |
| Equity | 10/15 | -€12,089 | -€8,611 | +€3,478 | +28.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,589 | -€11,111 | +€3,478 | +23.8% |
| Amounts payable | 17/49 | €22,208 | €55,875 | +€33,667 | +152% |
| Amounts payable within one year | 42/48 | €22,208 | €55,875 | +€33,667 | +152% |
| Trade debts | 44 | €2,226 | €7,870 | +€5,644 | +254% |
| Suppliers | 440/4 | €2,226 | €7,870 | +€5,644 | +254% |
| Taxes, remuneration and social security | 45 | €707 | €4,858 | +€4,151 | +587% |
| Taxes | 450/3 | €707 | €4,858 | +€4,151 | +587% |
| Other amounts payable | 47/48 | €19,274 | €43,146 | +€23,872 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €820 | +€75 | +10.1% |
| Other operating charges | 640/8 | €50 | €251 | +€201 | +402% |
| Gross operating margin | 9900 | -€11,773 | €6,022 | +€17,795 | |
| Operating profit (loss) | 9901 | -€12,568 | €4,951 | +€17,519 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,798 | €1,262 | -€536 | -29.8% |
| Recurring financial charges | 65 | €1,798 | €1,262 | -€536 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,366 | €3,690 | +€18,056 | |
| Income taxes | 67/77 | €223 | €212 | -€11 | -5.0% |
| Profit (loss) for the period | 9904 | -€14,589 | €3,478 | +€18,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,589 | €3,478 | +€18,067 |
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.