SALAM DENT: what changed
Two fiscal 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.
SALAM DENT
Largest movements
- Receivables within one year +€34,632
new in 2025: €34,632
of which Other amounts receivable: +€32,856
- Cash +€32,854
up €32,854 (+53.2%), from €61,768 to €94,622
mainly Net result for the year (+€86,498) and Debts after one year (+€23,189)
- Tangible fixed assets +€26,303
new in 2025: €26,303
- Profit (loss) carried forward +€86,498
up €86,498 (+212.8%), from €40,651 to €127,149
- Debts after one year +€23,189
new in 2025: €23,189
- Tax, wage and social debts -€8,671
down €8,671 (-81.6%), from €10,624 to €1,953
of which Taxes: -€10,624
- Other debts -€5,446
no longer reported in 2025 (was €5,446)
- Accrued charges and deferred income -€1,926
no longer reported in 2025 (was €1,926)
- Purchases and services +€79,715
new in 2025: €79,715
- Gross operating margin +€43,044
up €43,044 (+80.7%), from €53,307 to €96,351
- Taxes -€10,624
no longer reported in 2025 (was €10,624)
- Staff costs +€7,646
up €7,646 (+461.0%), from €1,658 to €9,304
- Financial income +€1,926
up €1,926 (+363356.6%), from €1 to €1,926
of which Non-recurring financial income: +€1,926
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 | €63,259 | €155,557 | +€92,299 | +145.9% |
| Fixed assets | 21/28 | - | €26,303 | +€26,303 | |
| Tangible fixed assets | 22/27 | - | €26,303 | +€26,303 | |
| Leasing and similar rights | 25 | - | €26,303 | +€26,303 | |
| Current assets | 29/58 | €63,259 | €129,255 | +€65,996 | +104.3% |
| Amounts receivable within one year | 40/41 | - | €34,632 | +€34,632 | |
| Trade receivables | 40 | - | €1,776 | +€1,776 | |
| Other amounts receivable | 41 | - | €32,856 | +€32,856 | |
| Cash at bank and in hand | 54/58 | €61,768 | €94,622 | +€32,854 | +53.2% |
| Deferred charges and accrued income | 490/1 | €1,491 | - | -€1,491 | |
| Total equity and liabilities | 10/49 | €63,259 | €155,557 | +€92,299 | +145.9% |
| Equity | 10/15 | €43,151 | €129,649 | +€86,498 | +200.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €40,651 | €127,149 | +€86,498 | +212.8% |
| Amounts payable | 17/49 | €20,108 | €25,908 | +€5,800 | +28.8% |
| Amounts payable after more than one year | 17 | - | €23,189 | +€23,189 | |
| Financial debts | 170/4 | - | €23,189 | +€23,189 | |
| Amounts payable within one year | 42/48 | €18,181 | €2,719 | -€15,462 | -85.0% |
| Trade debts | 44 | €2,112 | €766 | -€1,346 | -63.7% |
| Suppliers | 440/4 | €2,112 | €766 | -€1,346 | -63.7% |
| Taxes, remuneration and social security | 45 | €10,624 | €1,953 | -€8,671 | -81.6% |
| Taxes | 450/3 | €10,624 | €0 | -€10,624 | -100.0% |
| Remuneration and social security | 454/9 | - | €1,953 | +€1,953 | |
| Other amounts payable | 47/48 | €5,446 | - | -€5,446 | |
| Accrued charges and deferred income | 492/3 | €1,926 | - | -€1,926 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €79,715 | +€79,715 | |
| Remuneration, social security and pensions | 62 | €1,658 | €9,304 | +€7,646 | +461.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,494 | +€1,494 | |
| Other operating charges | 640/8 | €324 | €927 | +€602 | +185.7% |
| Gross operating margin | 9900 | €53,307 | €96,351 | +€43,044 | +80.7% |
| Operating profit (loss) | 9901 | €51,324 | €84,626 | +€33,302 | +64.9% |
| Financial income | 75/76B | €1 | €1,926 | +€1,926 | +363356.6% |
| Recurring financial income | 75 | €1 | €1,926 | +€1,926 | +363356.6% |
| Non-recurring financial income | 76B | - | €1,926 | +€1,926 | |
| Financial charges | 65/66B | €50 | €54 | +€4 | +8.0% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €51,275 | €86,498 | +€35,224 | +68.7% |
| Income taxes | 67/77 | €10,624 | - | -€10,624 | |
| Profit (loss) for the period | 9904 | €40,651 | €86,498 | +€45,847 | +112.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,651 | €86,498 | +€45,847 | +112.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.