SAMPLOMBIER: 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.
SAMPLOMBIER
Largest movements
- Receivables within one year -€31,008
down €31,008 (-12.7%), from €243,394 to €212,386
of which Trade receivables: -€33,937
- Tangible fixed assets -€7,772
down €7,772 (-57.9%), from €13,428 to €5,656
of which Furniture and vehicles: -€5,607
- Cash -€3,346
down €3,346 (-63.4%), from €5,279 to €1,933
mainly Trade debts (-€26,765) and Advances received (-€15,912)
- Trade debts -€26,765
down €26,765 (-17.3%), from €154,924 to €128,159
- Advances received -€15,912
no longer reported in 2025 (was €15,912)
- Profit (loss) carried forward +€12,141
up €12,141 (+16.0%), from €76,048 to €88,189
- Tax, wage and social debts -€11,292
down €11,292 (-72.3%), from €15,627 to €4,335
- Gross operating margin +€24,246
up €24,246 (+478.8%), from €5,064 to €29,310
- Other operating charges -€16,163
down €16,163 (-79.7%), from €20,278 to €4,115
- Financial charges +€2,691
up €2,691 (+95.3%), from €2,822 to €5,513
- Taxes -€2,656
down €2,656 (-90.4%), from €2,938 to €282
- Financial income +€583
up €583 (+101.2%), from €576 to €1,159
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 | €264,957 | €221,825 | -€43,132 | -16.3% |
| Fixed assets | 21/28 | €13,938 | €6,166 | -€7,772 | -55.8% |
| Tangible fixed assets | 22/27 | €13,428 | €5,656 | -€7,772 | -57.9% |
| Plant, machinery and equipment | 23 | €6,197 | €4,033 | -€2,165 | -34.9% |
| Furniture and vehicles | 24 | €7,231 | €1,623 | -€5,607 | -77.5% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €251,019 | €215,659 | -€35,360 | -14.1% |
| Amounts receivable within one year | 40/41 | €243,394 | €212,386 | -€31,008 | -12.7% |
| Trade receivables | 40 | €222,482 | €188,545 | -€33,937 | -15.3% |
| Other amounts receivable | 41 | €20,913 | €23,842 | +€2,929 | +14.0% |
| Cash at bank and in hand | 54/58 | €5,279 | €1,933 | -€3,346 | -63.4% |
| Deferred charges and accrued income | 490/1 | €2,345 | €1,340 | -€1,006 | -42.9% |
| Total equity and liabilities | 10/49 | €264,957 | €221,825 | -€43,132 | -16.3% |
| Equity | 10/15 | €77,048 | €89,189 | +€12,141 | +15.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,048 | €88,189 | +€12,141 | +16.0% |
| Amounts payable | 17/49 | €187,909 | €132,636 | -€55,273 | -29.4% |
| Amounts payable within one year | 42/48 | €187,840 | €132,494 | -€55,346 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €1,377 | - | -€1,377 | |
| Trade debts | 44 | €154,924 | €128,159 | -€26,765 | -17.3% |
| Suppliers | 440/4 | €154,924 | €128,159 | -€26,765 | -17.3% |
| Advances received on contracts in progress | 46 | €15,912 | - | -€15,912 | |
| Taxes, remuneration and social security | 45 | €15,627 | €4,335 | -€11,292 | -72.3% |
| Taxes | 450/3 | €15,627 | €4,335 | -€11,292 | -72.3% |
| Accrued charges and deferred income | 492/3 | €69 | €142 | +€73 | +106.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,154 | €8,418 | +€265 | +3.2% |
| Other operating charges | 640/8 | €20,278 | €4,115 | -€16,163 | -79.7% |
| Gross operating margin | 9900 | €5,064 | €29,310 | +€24,246 | +478.8% |
| Operating profit (loss) | 9901 | -€23,368 | €16,776 | +€40,144 | |
| Financial income | 75/76B | €576 | €1,159 | +€583 | +101.2% |
| Recurring financial income | 75 | €576 | €1,159 | +€583 | +101.2% |
| Financial charges | 65/66B | €2,822 | €5,513 | +€2,691 | +95.3% |
| Recurring financial charges | 65 | €2,822 | €5,513 | +€2,691 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,614 | €12,423 | +€38,036 | |
| Income taxes | 67/77 | €2,938 | €282 | -€2,656 | -90.4% |
| Profit (loss) for the period | 9904 | -€28,551 | €12,141 | +€40,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,551 | €12,141 | +€40,692 |
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 10 October 2026 via checked.be.