SAMPSON: 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.
SAMPSON
Largest movements
- Tangible fixed assets -€3,310
down €3,310 (-8.6%), from €38,441 to €35,131
- Cash -€1,021
down €1,021 (-32.8%), from €3,114 to €2,093
mainly Debts after one year (-€5,252) and Net result for the year (-€1,688)
- Debts after one year -€5,252
down €5,252 (-3.9%), from €133,004 to €127,752
- Other debts +€3,217
up €3,217 (+16.2%), from €19,807 to €23,024
- Profit (loss) carried forward -€1,688
down €1,688 (-1.2%), from -€135,330 to -€137,018
- Trade debts -€823
down €823 (-29.7%), from €2,772 to €1,948
- Tax, wage and social debts +€541
up €541, from €0 to €541
- Other operating charges +€301
up €301 (+75.8%), from €397 to €698
- Gross operating margin +€234
up €234 (+8.4%), from €2,793 to €3,027
- Financial charges -€80
down €80 (-10.2%), from €789 to €709
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 | €44,554 | €40,667 | -€3,886 | -8.7% |
| Fixed assets | 21/28 | €38,441 | €35,131 | -€3,310 | -8.6% |
| Tangible fixed assets | 22/27 | €38,441 | €35,131 | -€3,310 | -8.6% |
| Other tangible fixed assets | 26 | €38,441 | €35,131 | -€3,310 | -8.6% |
| Current assets | 29/58 | €6,112 | €5,536 | -€576 | -9.4% |
| Amounts receivable within one year | 40/41 | €2,998 | €3,443 | +€445 | +14.8% |
| Trade receivables | 40 | €2,031 | €2,301 | +€271 | +13.3% |
| Other amounts receivable | 41 | €968 | €1,142 | +€174 | +18.0% |
| Cash at bank and in hand | 54/58 | €3,114 | €2,093 | -€1,021 | -32.8% |
| Total equity and liabilities | 10/49 | €44,554 | €40,667 | -€3,886 | -8.7% |
| Equity | 10/15 | -€116,730 | -€118,418 | -€1,688 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,330 | -€137,018 | -€1,688 | -1.2% |
| Amounts payable | 17/49 | €161,283 | €159,085 | -€2,198 | -1.4% |
| Amounts payable after more than one year | 17 | €133,004 | €127,752 | -€5,252 | -3.9% |
| Financial debts | 170/4 | €133,004 | €127,752 | -€5,252 | -3.9% |
| Amounts payable within one year | 42/48 | €28,279 | €31,334 | +€3,054 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €5,129 | €5,252 | +€123 | +2.4% |
| Trade debts | 44 | €2,772 | €1,948 | -€823 | -29.7% |
| Suppliers | 440/4 | €2,772 | €1,948 | -€823 | -29.7% |
| Advances received on contracts in progress | 46 | €572 | €569 | -€4 | -0.6% |
| Taxes, remuneration and social security | 45 | €0 | €541 | +€541 | |
| Taxes | 450/3 | €0 | €541 | +€541 | |
| Other amounts payable | 47/48 | €19,807 | €23,024 | +€3,217 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €3,310 | = | 0.0% |
| Other operating charges | 640/8 | €397 | €698 | +€301 | +75.8% |
| Gross operating margin | 9900 | €2,793 | €3,027 | +€234 | +8.4% |
| Operating profit (loss) | 9901 | -€914 | -€980 | -€66 | -7.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7500.0% |
| Financial charges | 65/66B | €789 | €709 | -€80 | -10.2% |
| Recurring financial charges | 65 | €789 | €709 | -€80 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,703 | -€1,688 | +€15 | +0.9% |
| Profit (loss) for the period | 9904 | -€1,703 | -€1,688 | +€15 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,703 | -€1,688 | +€15 | +0.9% |
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 5 October 2026 via checked.be.