SALAJAN: 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.
SALAJAN
Largest movements
- Tangible fixed assets -€27,595
down €27,595 (-35.5%), from €77,634 to €50,039
of which Land and buildings: -€25,285
- Cash +€23,280
up €23,280 (+27.0%), from €86,357 to €109,637
mainly Depreciation (+€31,125) and Other debts (+€18,900)
- Receivables within one year +€6,387
up €6,387 (+51.8%), from €12,334 to €18,721
of which Other amounts receivable: +€6,387
- Deferred charges and accrued income +€4,624
up €4,624 (+440%), from €1,051 to €5,675
- Other debts +€18,900
up €18,900 (+1,181%), from €1,600 to €20,500
- Reserves -€5,779
down €5,779 (-3.9%), from €149,557 to €143,778
- Tax, wage and social debts -€5,043
no longer reported in 2025 (was €5,043)
- Debts after one year -€4,903
down €4,903 (-85.4%), from €5,738 to €835
- Trade debts +€3,343
up €3,343 (+1,017%), from €329 to €3,671
- Gross operating margin -€29,085
down €29,085 (-33.9%), from €85,712 to €56,626
- Taxes -€10,819
down €10,819 (-60.0%), from €18,043 to €7,223
- Depreciation +€3,168
up €3,168 (+11.3%), from €27,957 to €31,125
- Other operating charges +€1,022
up €1,022 (+35.3%), from €2,899 to €3,921
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 | €177,375 | €184,071 | +€6,696 | +3.8% |
| Fixed assets | 21/28 | €77,634 | €50,039 | -€27,595 | -35.5% |
| Tangible fixed assets | 22/27 | €77,634 | €50,039 | -€27,595 | -35.5% |
| Land and buildings | 22 | €55,848 | €30,563 | -€25,285 | -45.3% |
| Plant, machinery and equipment | 23 | €3,356 | €6,183 | +€2,828 | +84.3% |
| Furniture and vehicles | 24 | €18,430 | €13,293 | -€5,138 | -27.9% |
| Current assets | 29/58 | €99,741 | €134,032 | +€34,291 | +34.4% |
| Amounts receivable within one year | 40/41 | €12,334 | €18,721 | +€6,387 | +51.8% |
| Trade receivables | 40 | €9,961 | €9,961 | = | 0.0% |
| Other amounts receivable | 41 | €2,372 | €8,759 | +€6,387 | +269% |
| Cash at bank and in hand | 54/58 | €86,357 | €109,637 | +€23,280 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,051 | €5,675 | +€4,624 | +440% |
| Total equity and liabilities | 10/49 | €177,375 | €184,071 | +€6,696 | +3.8% |
| Equity | 10/15 | €159,942 | €154,162 | -€5,779 | -3.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €149,557 | €143,778 | -€5,779 | -3.9% |
| Distributable reserves | 133 | €149,557 | €143,778 | -€5,779 | -3.9% |
| Profit (loss) carried forward | 14 | €4,187 | €4,187 | = | 0.0% |
| Amounts payable | 17/49 | €17,434 | €29,909 | +€12,475 | +71.6% |
| Amounts payable after more than one year | 17 | €5,738 | €835 | -€4,903 | -85.4% |
| Financial debts | 170/4 | €5,738 | €835 | -€4,903 | -85.4% |
| Amounts payable within one year | 42/48 | €11,696 | €29,074 | +€17,378 | +149% |
| Current portion of amounts payable after more than one year | 42 | €4,725 | €4,903 | +€178 | +3.8% |
| Trade debts | 44 | €329 | €3,671 | +€3,343 | +1,017% |
| Suppliers | 440/4 | €329 | €3,671 | +€3,343 | +1,017% |
| Taxes, remuneration and social security | 45 | €5,043 | - | -€5,043 | |
| Taxes | 450/3 | €5,043 | - | -€5,043 | |
| Other amounts payable | 47/48 | €1,600 | €20,500 | +€18,900 | +1,181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,957 | €31,125 | +€3,168 | +11.3% |
| Other operating charges | 640/8 | €2,899 | €3,921 | +€1,022 | +35.3% |
| Gross operating margin | 9900 | €85,712 | €56,626 | -€29,085 | -33.9% |
| Operating profit (loss) | 9901 | €54,856 | €21,580 | -€33,275 | -60.7% |
| Financial income | 75/76B | - | €283 | +€283 | |
| Recurring financial income | 75 | - | €283 | +€283 | |
| Financial charges | 65/66B | €1,276 | €1,520 | +€243 | +19.1% |
| Recurring financial charges | 65 | €1,276 | €1,520 | +€243 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €53,579 | €20,344 | -€33,235 | -62.0% |
| Income taxes | 67/77 | €18,043 | €7,223 | -€10,819 | -60.0% |
| Profit (loss) for the period | 9904 | €35,537 | €13,121 | -€22,416 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,537 | €13,121 | -€22,416 | -63.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.