SALAD DAYS: 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.
SALAD DAYS
Largest movements
- Cash +€22,917
up €22,917 (+36.9%), from €62,052 to €84,968
mainly Other debts (+€86,011) and Net result for the year (+€13,865)
- Receivables within one year +€12,890
up €12,890 (+72.2%), from €17,848 to €30,738
of which Trade receivables: +€18,069
- Tangible fixed assets +€3,242
up €3,242 (+5.9%), from €54,755 to €57,997
of which Other tangible fixed assets: +€3,705
- Other debts +€86,011
up €86,011 (+147%), from €58,661 to €144,672
- Profit (loss) carried forward -€63,930
down €63,930 (-100%), from €63,930 to €0
- Trade debts +€10,330
up €10,330 (+209%), from €4,948 to €15,278
- Tax, wage and social debts +€7,041
up €7,041 (+801%), from €880 to €7,921
- Gross operating margin +€15,057
up €15,057 (+107%), from €14,034 to €29,091
- Taxes +€2,814
up €2,814 (+270%), from €1,042 to €3,857
- Depreciation +€1,981
up €1,981 (+21.3%), from €9,283 to €11,264
- Financial charges -€486
down €486 (-77.0%), from €632 to €145
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 | €134,955 | €174,408 | +€39,453 | +29.2% |
| Fixed assets | 21/28 | €54,755 | €57,997 | +€3,242 | +5.9% |
| Tangible fixed assets | 22/27 | €54,755 | €57,997 | +€3,242 | +5.9% |
| Plant, machinery and equipment | 23 | €18,249 | €18,127 | -€121 | -0.7% |
| Furniture and vehicles | 24 | €1,063 | €721 | -€342 | -32.2% |
| Other tangible fixed assets | 26 | €35,443 | €39,149 | +€3,705 | +10.5% |
| Current assets | 29/58 | €80,200 | €116,411 | +€36,211 | +45.2% |
| Stocks and contracts in progress | 3 | - | €476 | +€476 | |
| Stocks | 30/36 | - | €476 | +€476 | |
| Amounts receivable within one year | 40/41 | €17,848 | €30,738 | +€12,890 | +72.2% |
| Trade receivables | 40 | €5,506 | €23,576 | +€18,069 | +328% |
| Other amounts receivable | 41 | €12,341 | €7,162 | -€5,179 | -42.0% |
| Cash at bank and in hand | 54/58 | €62,052 | €84,968 | +€22,917 | +36.9% |
| Deferred charges and accrued income | 490/1 | €301 | €229 | -€72 | -24.0% |
| Total equity and liabilities | 10/49 | €134,955 | €174,408 | +€39,453 | +29.2% |
| Equity | 10/15 | €70,466 | €6,537 | -€63,930 | -90.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €337 | €337 | = | 0.0% |
| Distributable reserves | 133 | €337 | €337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,930 | €0 | -€63,930 | -100% |
| Amounts payable | 17/49 | €64,489 | €167,872 | +€103,383 | +160% |
| Amounts payable within one year | 42/48 | €64,489 | €167,872 | +€103,383 | +160% |
| Trade debts | 44 | €4,948 | €15,278 | +€10,330 | +209% |
| Suppliers | 440/4 | €4,948 | €15,278 | +€10,330 | +209% |
| Taxes, remuneration and social security | 45 | €880 | €7,921 | +€7,041 | +801% |
| Taxes | 450/3 | €880 | €7,921 | +€7,041 | +801% |
| Other amounts payable | 47/48 | €58,661 | €144,672 | +€86,011 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,283 | €11,264 | +€1,981 | +21.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €14,034 | €29,091 | +€15,057 | +107% |
| Operating profit (loss) | 9901 | €4,611 | €17,683 | +€13,073 | +284% |
| Financial income | 75/76B | €144 | €184 | +€40 | +28.1% |
| Recurring financial income | 75 | €144 | €184 | +€40 | +28.1% |
| Financial charges | 65/66B | €632 | €145 | -€486 | -77.0% |
| Recurring financial charges | 65 | €632 | €145 | -€486 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €4,123 | €17,722 | +€13,599 | +330% |
| Income taxes | 67/77 | €1,042 | €3,857 | +€2,814 | +270% |
| Profit (loss) for the period | 9904 | €3,080 | €13,865 | +€10,785 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €3,080 | €13,865 | +€10,785 | +350% |
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 20 October 2026 via checked.be.