SAMPLAY: 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.
SAMPLAY
Largest movements
- Cash +€146,375
up €146,375 (+215.8%), from €67,829 to €214,204
mainly Other debts (+€147,528) and Net result for the year (+€74,048)
- Tangible fixed assets -€23,292
down €23,292 (-32.1%), from €72,494 to €49,202
- Other debts +€147,528
up €147,528 (+2198.6%), from €6,710 to €154,238
- Profit (loss) carried forward -€105,952
down €105,952 (-78.5%), from €134,994 to €29,041
- Debts after one year +€36,519
new in 2025: €36,519
- Tax, wage and social debts +€35,144
up €35,144 (+652.2%), from €5,389 to €40,533
- Current portion of long-term debt +€9,439
new in 2025: €9,439
- Gross operating margin +€29,678
up €29,678 (+36.1%), from €82,140 to €111,818
- Taxes +€10,497
up €10,497 (+70.6%), from €14,858 to €25,355
- Depreciation -€2,655
down €2,655 (-31.2%), from €8,498 to €5,843
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 | €155,837 | €278,649 | +€122,812 | +78.8% |
| Fixed assets | 21/28 | €72,494 | €49,202 | -€23,292 | -32.1% |
| Tangible fixed assets | 22/27 | €72,494 | €49,202 | -€23,292 | -32.1% |
| Furniture and vehicles | 24 | €72,494 | €49,202 | -€23,292 | -32.1% |
| Current assets | 29/58 | €83,342 | €229,447 | +€146,104 | +175.3% |
| Amounts receivable within one year | 40/41 | €13,916 | €14,126 | +€210 | +1.5% |
| Trade receivables | 40 | €13,916 | €14,126 | +€210 | +1.5% |
| Cash at bank and in hand | 54/58 | €67,829 | €214,204 | +€146,375 | +215.8% |
| Deferred charges and accrued income | 490/1 | €1,597 | €1,117 | -€481 | -30.1% |
| Total equity and liabilities | 10/49 | €155,837 | €278,649 | +€122,812 | +78.8% |
| Equity | 10/15 | €140,994 | €35,041 | -€105,952 | -75.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,994 | €29,041 | -€105,952 | -78.5% |
| Amounts payable | 17/49 | €14,843 | €243,608 | +€228,765 | +1541.2% |
| Amounts payable after more than one year | 17 | - | €36,519 | +€36,519 | |
| Financial debts | 170/4 | - | €36,519 | +€36,519 | |
| Amounts payable within one year | 42/48 | €14,843 | €207,089 | +€192,246 | +1295.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,439 | +€9,439 | |
| Trade debts | 44 | €2,744 | €2,878 | +€134 | +4.9% |
| Suppliers | 440/4 | €2,744 | €2,878 | +€134 | +4.9% |
| Taxes, remuneration and social security | 45 | €5,389 | €40,533 | +€35,144 | +652.2% |
| Taxes | 450/3 | €5,389 | €40,533 | +€35,144 | +652.2% |
| Other amounts payable | 47/48 | €6,710 | €154,238 | +€147,528 | +2198.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,498 | €5,843 | -€2,655 | -31.2% |
| Other operating charges | 640/8 | €791 | €629 | -€162 | -20.5% |
| Non-recurring operating charges | 66A | - | €5,085 | +€5,085 | |
| Gross operating margin | 9900 | €82,140 | €111,818 | +€29,678 | +36.1% |
| Operating profit (loss) | 9901 | €72,851 | €100,262 | +€27,411 | +37.6% |
| Financial income | 75/76B | - | €311 | +€311 | |
| Recurring financial income | 75 | - | €311 | +€311 | |
| Financial charges | 65/66B | €643 | €1,170 | +€526 | +81.8% |
| Recurring financial charges | 65 | €643 | €1,170 | +€526 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €72,207 | €99,403 | +€27,196 | +37.7% |
| Income taxes | 67/77 | €14,858 | €25,355 | +€10,497 | +70.6% |
| Profit (loss) for the period | 9904 | €57,349 | €74,048 | +€16,699 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,349 | €74,048 | +€16,699 | +29.1% |
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 4 October 2026 via checked.be.