PASCAL SALMON DYNAMICS & ARCHTITECTURE: 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.
PASCAL SALMON DYNAMICS & ARCHTITECTURE
Largest movements
- Tangible fixed assets -€28,554
no longer reported in 2025 (was €28,554)
- Cash +€960
up €960 (+90.8%), from €1,058 to €2,018
mainly Investment in fixed assets (net) (+€28,554) and Deferred charges and accrued income (+€532)
- Deferred charges and accrued income -€532
no longer reported in 2025 (was €532)
- Other debts -€22,661
down €22,661 (-78.5%), from €28,873 to €6,212
- Profit (loss) carried forward -€3,653
down €3,653 (-16.4%), from -€22,319 to -€25,972
- Tax, wage and social debts -€1,556
down €1,556 (-77.2%), from €2,014 to €458
of which Remuneration and social security: -€1,760
- Depreciation -€9,054
no longer reported in 2025 (was €9,054)
- Gross operating margin +€1,755
up €1,755 (+37.7%), from -€4,658 to -€2,903
- Other operating charges +€213
up €213 (+43.0%), from €496 to €709
- Taxes -€138
down €138 (-99.7%), from €139 to €0
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.
Derived cash bridge
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 | €36,217 | €8,198 | -€28,019 | -77.4% |
| Fixed assets | 21/28 | €28,554 | - | -€28,554 | |
| Tangible fixed assets | 22/27 | €28,554 | - | -€28,554 | |
| Furniture and vehicles | 24 | €28,554 | - | -€28,554 | |
| Current assets | 29/58 | €7,664 | €8,198 | +€534 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,074 | €1,180 | +€106 | +9.8% |
| Trade receivables | 40 | €724 | €1,180 | +€456 | +63.0% |
| Other amounts receivable | 41 | €350 | - | -€350 | |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,058 | €2,018 | +€960 | +90.8% |
| Deferred charges and accrued income | 490/1 | €532 | - | -€532 | |
| Total equity and liabilities | 10/49 | €36,217 | €8,198 | -€28,019 | -77.4% |
| Equity | 10/15 | €5,181 | €1,528 | -€3,653 | -70.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,319 | -€25,972 | -€3,653 | -16.4% |
| Amounts payable | 17/49 | €31,036 | €6,670 | -€24,366 | -78.5% |
| Amounts payable within one year | 42/48 | €31,036 | €6,670 | -€24,366 | -78.5% |
| Trade debts | 44 | €149 | - | -€149 | |
| Suppliers | 440/4 | €149 | - | -€149 | |
| Taxes, remuneration and social security | 45 | €2,014 | €458 | -€1,556 | -77.2% |
| Taxes | 450/3 | €254 | €458 | +€204 | +80.4% |
| Remuneration and social security | 454/9 | €1,760 | - | -€1,760 | |
| Other amounts payable | 47/48 | €28,873 | €6,212 | -€22,661 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,054 | - | -€9,054 | |
| Other operating charges | 640/8 | €496 | €709 | +€213 | +43.0% |
| Gross operating margin | 9900 | -€4,658 | -€2,903 | +€1,755 | +37.7% |
| Operating profit (loss) | 9901 | -€14,208 | -€3,612 | +€10,596 | +74.6% |
| Financial income | 75/76B | €31 | €9 | -€22 | -71.2% |
| Recurring financial income | 75 | €31 | €9 | -€22 | -71.2% |
| Financial charges | 65/66B | €76 | €50 | -€26 | -34.6% |
| Recurring financial charges | 65 | €76 | €50 | -€26 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,253 | -€3,653 | +€10,600 | +74.4% |
| Income taxes | 67/77 | €139 | €0 | -€138 | -99.7% |
| Profit (loss) for the period | 9904 | -€14,392 | -€3,653 | +€10,739 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,392 | -€3,653 | +€10,739 | +74.6% |
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 15 October 2026 via checked.be.