SALAISONS SALAMONE: 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.
SALAISONS SALAMONE
Largest movements
- Tangible fixed assets +€103,923
up €103,923 (+27.4%), from €378,596 to €482,518
of which Plant, machinery and equipment: +€63,475
- Cash +€56,265
up €56,265 (+76.7%), from €73,332 to €129,597
mainly Net result for the year (+€136,526) and Depreciation (+€64,032)
- Stocks and contracts +€41,728
up €41,728 (+20.4%), from €205,020 to €246,748
- Profit (loss) carried forward +€136,526
up €136,526 (+72.3%), from €188,963 to €325,489
- Debts after one year +€51,711
up €51,711 (+44.4%), from €116,462 to €168,173
- Tax, wage and social debts +€12,815
up €12,815 (+40.5%), from €31,624 to €44,439
of which Taxes: +€14,300
- Gross operating margin +€115,960
up €115,960 (+21.8%), from €533,066 to €649,026
- Staff costs +€57,233
up €57,233 (+17.6%), from €325,546 to €382,778
- Taxes +€15,504
up €15,504 (+67.7%), from €22,887 to €38,391
- Depreciation +€14,175
up €14,175 (+28.4%), from €49,857 to €64,032
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €959,660 | €1,158,782 | +€199,122 | +20.7% |
| Fixed assets | 21/28 | €381,464 | €485,387 | +€103,923 | +27.2% |
| Tangible fixed assets | 22/27 | €378,596 | €482,518 | +€103,923 | +27.4% |
| Land and buildings | 22 | €29,349 | €45,857 | +€16,507 | +56.2% |
| Plant, machinery and equipment | 23 | €288,502 | €351,977 | +€63,475 | +22.0% |
| Furniture and vehicles | 24 | €60,744 | €84,684 | +€23,940 | +39.4% |
| Financial fixed assets | 28 | €2,868 | €2,868 | = | 0.0% |
| Current assets | 29/58 | €578,196 | €673,395 | +€95,200 | +16.5% |
| Stocks and contracts in progress | 3 | €205,020 | €246,748 | +€41,728 | +20.4% |
| Stocks | 30/36 | €205,020 | €246,748 | +€41,728 | +20.4% |
| Amounts receivable within one year | 40/41 | €288,436 | €286,873 | -€1,563 | -0.5% |
| Trade receivables | 40 | €278,928 | €268,695 | -€10,233 | -3.7% |
| Other amounts receivable | 41 | €9,508 | €18,178 | +€8,670 | +91.2% |
| Cash at bank and in hand | 54/58 | €73,332 | €129,597 | +€56,265 | +76.7% |
| Deferred charges and accrued income | 490/1 | €11,408 | €10,177 | -€1,231 | -10.8% |
| Total equity and liabilities | 10/49 | €959,660 | €1,158,782 | +€199,122 | +20.7% |
| Equity | 10/15 | €421,991 | €557,056 | +€135,065 | +32.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €158,610 | €158,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €152,410 | €152,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,963 | €325,489 | +€136,526 | +72.3% |
| Investment grants | 15 | €12,418 | €10,957 | -€1,461 | -11.8% |
| Provisions and deferred taxes | 16 | €3,975 | €3,508 | -€468 | -11.8% |
| Deferred taxes | 168 | €3,975 | €3,508 | -€468 | -11.8% |
| Amounts payable | 17/49 | €533,694 | €598,218 | +€64,525 | +12.1% |
| Amounts payable after more than one year | 17 | €116,462 | €168,173 | +€51,711 | +44.4% |
| Financial debts | 170/4 | €116,462 | €168,173 | +€51,711 | +44.4% |
| Amounts payable within one year | 42/48 | €417,231 | €430,045 | +€12,814 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €91,164 | €87,579 | -€3,584 | -3.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €194,328 | €193,414 | -€914 | -0.5% |
| Suppliers | 440/4 | €194,328 | €193,414 | -€914 | -0.5% |
| Taxes, remuneration and social security | 45 | €31,624 | €44,439 | +€12,815 | +40.5% |
| Taxes | 450/3 | €12,198 | €26,498 | +€14,300 | +117% |
| Remuneration and social security | 454/9 | €19,426 | €17,941 | -€1,485 | -7.6% |
| Other amounts payable | 47/48 | €116 | €4,613 | +€4,497 | +3,886% |
| Remuneration, social security and pensions | 62 | €325,546 | €382,778 | +€57,233 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,857 | €64,032 | +€14,175 | +28.4% |
| Other operating charges | 640/8 | €12,460 | €12,764 | +€304 | +2.4% |
| Gross operating margin | 9900 | €533,066 | €649,026 | +€115,960 | +21.8% |
| Operating profit (loss) | 9901 | €145,204 | €189,452 | +€44,248 | +30.5% |
| Financial income | 75/76B | €1,949 | €1,806 | -€142 | -7.3% |
| Recurring financial income | 75 | €1,949 | €1,806 | -€142 | -7.3% |
| Financial charges | 65/66B | €17,176 | €16,809 | -€367 | -2.1% |
| Recurring financial charges | 65 | €17,176 | €16,809 | -€367 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €129,977 | €174,449 | +€44,472 | +34.2% |
| Transfer from deferred taxes | 780 | €468 | €468 | = | 0.0% |
| Income taxes | 67/77 | €22,887 | €38,391 | +€15,504 | +67.7% |
| Profit (loss) for the period | 9904 | €107,557 | €136,526 | +€28,969 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,557 | €136,526 | +€28,969 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.