GOMES & SALGADO: 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.
GOMES & SALGADO
Largest movements
- Receivables within one year +€3,616
up €3,616 (+8.3%), from €43,331 to €46,947
- Deferred charges and accrued income -€1,407
no longer reported in 2025 (was €1,407)
- Short-term financial debts +€6,433
up €6,433 (+123.7%), from €5,202 to €11,635
- Profit (loss) carried forward -€2,974
down €2,974 (-12.6%), from €23,526 to €20,552
- Tax, wage and social debts -€1,094
down €1,094 (-54.0%), from €2,028 to €934
of which Taxes: -€1,403
- Trade debts -€809
down €809 (-11.8%), from €6,874 to €6,064
- Accrued charges and deferred income +€723
new in 2025: €723
- Gross operating margin +€9,708
up €9,708 (+87.0%), from -€11,162 to -€1,455
- Financial charges +€345
up €345 (+16.9%), from €2,047 to €2,392
- Financial income -€295
down €295 (-12.8%), from €2,306 to €2,011
- Depreciation -€271
down €271 (-59.2%), from €458 to €187
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 | €45,690 | €47,968 | +€2,278 | +5.0% |
| Fixed assets | 21/28 | €400 | €213 | -€187 | -46.7% |
| Tangible fixed assets | 22/27 | €187 | - | -€187 | |
| Plant, machinery and equipment | 23 | €10 | - | -€10 | |
| Furniture and vehicles | 24 | €177 | - | -€177 | |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €45,289 | €47,754 | +€2,465 | +5.4% |
| Stocks and contracts in progress | 3 | €300 | €340 | +€40 | +13.3% |
| Stocks | 30/36 | €300 | €340 | +€40 | +13.3% |
| Amounts receivable within one year | 40/41 | €43,331 | €46,947 | +€3,616 | +8.3% |
| Other amounts receivable | 41 | €43,331 | €46,947 | +€3,616 | +8.3% |
| Cash at bank and in hand | 54/58 | €251 | €467 | +€216 | +86.2% |
| Deferred charges and accrued income | 490/1 | €1,407 | - | -€1,407 | |
| Total equity and liabilities | 10/49 | €45,690 | €47,968 | +€2,278 | +5.0% |
| Equity | 10/15 | €31,586 | €28,612 | -€2,974 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,526 | €20,552 | -€2,974 | -12.6% |
| Amounts payable | 17/49 | €14,104 | €19,356 | +€5,252 | +37.2% |
| Amounts payable within one year | 42/48 | €14,104 | €18,633 | +€4,529 | +32.1% |
| Financial debts | 43 | €5,202 | €11,635 | +€6,433 | +123.7% |
| Credit institutions | 430/8 | €5,202 | €11,635 | +€6,433 | +123.7% |
| Trade debts | 44 | €6,874 | €6,064 | -€809 | -11.8% |
| Suppliers | 440/4 | €6,874 | €6,064 | -€809 | -11.8% |
| Taxes, remuneration and social security | 45 | €2,028 | €934 | -€1,094 | -54.0% |
| Taxes | 450/3 | €1,403 | - | -€1,403 | |
| Remuneration and social security | 454/9 | €625 | €934 | +€309 | +49.4% |
| Accrued charges and deferred income | 492/3 | - | €723 | +€723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €187 | -€271 | -59.2% |
| Other operating charges | 640/8 | €536 | €590 | +€54 | +10.1% |
| Gross operating margin | 9900 | -€11,162 | -€1,455 | +€9,708 | +87.0% |
| Operating profit (loss) | 9901 | -€12,156 | -€2,232 | +€9,924 | +81.6% |
| Financial income | 75/76B | €2,306 | €2,011 | -€295 | -12.8% |
| Recurring financial income | 75 | €2,306 | €2,011 | -€295 | -12.8% |
| Financial charges | 65/66B | €2,047 | €2,392 | +€345 | +16.9% |
| Recurring financial charges | 65 | €2,047 | €2,392 | +€345 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,896 | -€2,612 | +€9,284 | +78.0% |
| Income taxes | 67/77 | €255 | €362 | +€106 | +41.6% |
| Profit (loss) for the period | 9904 | -€12,152 | -€2,974 | +€9,178 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,152 | -€2,974 | +€9,178 | +75.5% |
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 11 October 2026 via checked.be.