Sampo: 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.
Sampo
Largest movements
- Receivables within one year -€48,783
down €48,783 (-99.6%), from €48,969 to €186
- Cash -€25,302
down €25,302 (-38.6%), from €65,497 to €40,195
mainly Contributions, distributions and other (-€144,400) and Investment in fixed assets (net) (-€6,000)
- Tangible fixed assets -€4,989
down €4,989 (-17.0%), from €29,384 to €24,395
of which Furniture and vehicles: -€8,776
- Reserves -€135,950
down €135,950 (-99.8%), from €136,244 to €294
- Other debts +€59,388
new in 2025: €59,388
- Tax, wage and social debts -€2,512
down €2,512 (-96.4%), from €2,606 to €94
- Gross operating margin -€36,188
down €36,188 (-61.3%), from €59,001 to €22,813
- Taxes -€9,894
down €9,894 (-77.2%), from €12,819 to €2,925
- Financial income -€2,084
down €2,084 (-85.7%), from €2,432 to €348
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 | €143,850 | €64,776 | -€79,074 | -55.0% |
| Fixed assets | 21/28 | €29,384 | €24,395 | -€4,989 | -17.0% |
| Tangible fixed assets | 22/27 | €29,384 | €24,395 | -€4,989 | -17.0% |
| Plant, machinery and equipment | 23 | €2,032 | €5,818 | +€3,787 | +186.4% |
| Furniture and vehicles | 24 | €27,353 | €18,577 | -€8,776 | -32.1% |
| Current assets | 29/58 | €114,465 | €40,381 | -€74,085 | -64.7% |
| Amounts receivable within one year | 40/41 | €48,969 | €186 | -€48,783 | -99.6% |
| Other amounts receivable | 41 | €48,969 | €186 | -€48,783 | -99.6% |
| Cash at bank and in hand | 54/58 | €65,497 | €40,195 | -€25,302 | -38.6% |
| Total equity and liabilities | 10/49 | €143,850 | €64,776 | -€79,074 | -55.0% |
| Equity | 10/15 | €141,244 | €5,294 | -€135,950 | -96.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €136,244 | €294 | -€135,950 | -99.8% |
| Distributable reserves | 133 | €136,244 | €294 | -€135,950 | -99.8% |
| Amounts payable | 17/49 | €2,606 | €59,482 | +€56,876 | +2182.5% |
| Amounts payable within one year | 42/48 | €2,606 | €59,482 | +€56,876 | +2182.5% |
| Taxes, remuneration and social security | 45 | €2,606 | €94 | -€2,512 | -96.4% |
| Taxes | 450/3 | €2,606 | €94 | -€2,512 | -96.4% |
| Other amounts payable | 47/48 | - | €59,388 | +€59,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,020 | €10,989 | -€31 | -0.3% |
| Other operating charges | 640/8 | €987 | €736 | -€250 | -25.4% |
| Gross operating margin | 9900 | €59,001 | €22,813 | -€36,188 | -61.3% |
| Operating profit (loss) | 9901 | €46,995 | €11,088 | -€35,907 | -76.4% |
| Financial income | 75/76B | €2,432 | €348 | -€2,084 | -85.7% |
| Recurring financial income | 75 | €2,432 | €348 | -€2,084 | -85.7% |
| Financial charges | 65/66B | €60 | €60 | -€0 | -0.3% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €49,367 | €11,375 | -€37,991 | -77.0% |
| Income taxes | 67/77 | €12,819 | €2,925 | -€9,894 | -77.2% |
| Profit (loss) for the period | 9904 | €36,548 | €8,450 | -€28,097 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,548 | €8,450 | -€28,097 | -76.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.