SAMPLI: 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.
SAMPLI
Largest movements
- Current investments +€303,121
up €303,121 (+60.4%), from €501,936 to €805,056
- Receivables within one year -€81,993
down €81,993 (-9.9%), from €825,274 to €743,281
of which Trade receivables: -€77,527
- Stocks and contracts +€68,186
up €68,186 (+10.6%), from €644,709 to €712,895
- Deferred charges and accrued income -€66,635
down €66,635 (-89.4%), from €74,538 to €7,903
- Reserves +€378,945
up €378,945 (+16.9%), from €2.2m to €2.6m
of which Distributable reserves: +€273,695
- Trade debts -€197,308
down €197,308 (-57.4%), from €343,885 to €146,577
- Staff costs +€108,162
up €108,162 (+14.1%), from €769,816 to €877,978
- Gross operating margin +€92,996
up €92,996 (+5.7%), from €1.6m to €1.7m
- Other operating charges -€36,495
down €36,495 (-25.9%), from €140,886 to €104,391
- Taxes -€33,355
down €33,355 (-13.2%), from €253,333 to €219,978
- Financial charges -€23,610
down €23,610 (-35.5%), from €66,598 to €42,988
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 | €3,520,557 | €3,709,544 | +€188,987 | +5.4% |
| Fixed assets | 21/28 | €248,881 | €245,655 | -€3,226 | -1.3% |
| Tangible fixed assets | 22/27 | €167,368 | €184,062 | +€16,694 | +10.0% |
| Land and buildings | 22 | €45,524 | €36,356 | -€9,168 | -20.1% |
| Plant, machinery and equipment | 23 | €62,952 | €60,249 | -€2,703 | -4.3% |
| Furniture and vehicles | 24 | €58,892 | €87,458 | +€28,566 | +48.5% |
| Financial fixed assets | 28 | €81,513 | €61,593 | -€19,920 | -24.4% |
| Current assets | 29/58 | €3,271,676 | €3,463,889 | +€192,213 | +5.9% |
| Stocks and contracts in progress | 3 | €644,709 | €712,895 | +€68,186 | +10.6% |
| Stocks | 30/36 | €644,709 | €712,895 | +€68,186 | +10.6% |
| Amounts receivable within one year | 40/41 | €825,274 | €743,281 | -€81,993 | -9.9% |
| Trade receivables | 40 | €820,808 | €743,281 | -€77,527 | -9.4% |
| Other amounts receivable | 41 | €4,466 | €0 | -€4,466 | -100.0% |
| Current investments | 50/53 | €501,936 | €805,056 | +€303,121 | +60.4% |
| Cash at bank and in hand | 54/58 | €1,225,220 | €1,194,754 | -€30,466 | -2.5% |
| Deferred charges and accrued income | 490/1 | €74,538 | €7,903 | -€66,635 | -89.4% |
| Total equity and liabilities | 10/49 | €3,520,557 | €3,709,544 | +€188,987 | +5.4% |
| Equity | 10/15 | €2,354,170 | €2,733,115 | +€378,945 | +16.1% |
| Contributions | 10/11 | €105,400 | €105,400 | = | 0.0% |
| Capital | 10 | €105,400 | €105,400 | = | 0.0% |
| Issued capital | 100 | €105,400 | €105,400 | = | 0.0% |
| Reserves | 13 | €2,248,770 | €2,627,715 | +€378,945 | +16.9% |
| Non-distributable reserves | 130/1 | €71,037 | €71,037 | = | 0.0% |
| Legal reserve | 130 | €71,037 | €71,037 | = | 0.0% |
| Tax-exempt reserves | 132 | €477,000 | €582,250 | +€105,250 | +22.1% |
| Distributable reserves | 133 | €1,700,733 | €1,974,428 | +€273,695 | +16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,166,387 | €976,430 | -€189,958 | -16.3% |
| Amounts payable after more than one year | 17 | €469,663 | €489,039 | +€19,376 | +4.1% |
| Other amounts payable | 178/9 | €469,663 | €489,039 | +€19,376 | +4.1% |
| Amounts payable within one year | 42/48 | €696,724 | €487,371 | -€209,353 | -30.0% |
| Trade debts | 44 | €343,885 | €146,577 | -€197,308 | -57.4% |
| Suppliers | 440/4 | €343,885 | €146,577 | -€197,308 | -57.4% |
| Taxes, remuneration and social security | 45 | €293,730 | €258,550 | -€35,179 | -12.0% |
| Taxes | 450/3 | €203,613 | €172,262 | -€31,351 | -15.4% |
| Remuneration and social security | 454/9 | €90,117 | €86,288 | -€3,829 | -4.2% |
| Other amounts payable | 47/48 | €59,110 | €82,244 | +€23,134 | +39.1% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Non-recurring operating income | 76A | - | €2,130 | +€2,130 | |
| Remuneration, social security and pensions | 62 | €769,816 | €877,978 | +€108,162 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,088 | €45,751 | +€14,663 | +47.2% |
| Other operating charges | 640/8 | €140,886 | €104,391 | -€36,495 | -25.9% |
| Gross operating margin | 9900 | €1,628,729 | €1,721,725 | +€92,996 | +5.7% |
| Operating profit (loss) | 9901 | €686,939 | €693,606 | +€6,667 | +1.0% |
| Financial income | 75/76B | €49,109 | €50,099 | +€990 | +2.0% |
| Recurring financial income | 75 | €49,109 | €50,099 | +€990 | +2.0% |
| Financial charges | 65/66B | €66,598 | €42,988 | -€23,610 | -35.5% |
| Recurring financial charges | 65 | €66,598 | €42,988 | -€23,610 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €669,450 | €700,716 | +€31,267 | +4.7% |
| Income taxes | 67/77 | €253,333 | €219,978 | -€33,355 | -13.2% |
| Profit (loss) for the period | 9904 | €416,117 | €480,738 | +€64,621 | +15.5% |
| Transfer from tax-exempt reserves | 789 | €168,800 | €0 | -€168,800 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €105,250 | +€21,050 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €500,717 | €375,488 | -€125,229 | -25.0% |
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 12 October 2026 via checked.be.