SALAMANDER: 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.
SALAMANDER
Largest movements
- Cash +€40,085
up €40,085 (+283.5%), from €14,140 to €54,225
mainly Stocks and contracts (+€26,000) and Tax, wage and social debts (+€21,516)
- Stocks and contracts -€26,000
down €26,000 (-18.0%), from €144,442 to €118,442
- Tangible fixed assets -€11,161
down €11,161 (-35.8%), from €31,185 to €20,025
of which Leasing and similar rights: -€9,121
- Receivables within one year -€6,850
down €6,850 (-11.0%), from €62,306 to €55,457
of which Other amounts receivable: -€3,908
- Deferred charges and accrued income -€3,183
down €3,183 (-67.2%), from €4,737 to €1,555
- Tax, wage and social debts +€21,516
up €21,516 (+292.5%), from €7,356 to €28,873
- Profit (loss) carried forward -€11,796
down €11,796 (-33.2%), from -€35,571 to -€47,366
- Debts after one year -€9,604
down €9,604 (-56.2%), from €17,081 to €7,477
- Current portion of long-term debt -€7,291
down €7,291 (-12.8%), from €56,762 to €49,471
- Gross operating margin +€48,266
up €48,266, from -€42,639 to €5,627
- Depreciation -€1,959
down €1,959 (-14.9%), from €13,120 to €11,161
- Other operating charges -€1,066
down €1,066 (-41.2%), from €2,589 to €1,523
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 | €256,971 | €249,863 | -€7,108 | -2.8% |
| Fixed assets | 21/28 | €31,345 | €20,185 | -€11,161 | -35.6% |
| Tangible fixed assets | 22/27 | €31,185 | €20,025 | -€11,161 | -35.8% |
| Plant, machinery and equipment | 23 | €1,071 | €671 | -€400 | -37.4% |
| Furniture and vehicles | 24 | €4,558 | €3,089 | -€1,469 | -32.2% |
| Leasing and similar rights | 25 | €25,289 | €16,168 | -€9,121 | -36.1% |
| Other tangible fixed assets | 26 | €267 | €97 | -€171 | -63.8% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €225,626 | €229,678 | +€4,052 | +1.8% |
| Stocks and contracts in progress | 3 | €144,442 | €118,442 | -€26,000 | -18.0% |
| Stocks | 30/36 | €144,442 | €118,442 | -€26,000 | -18.0% |
| Amounts receivable within one year | 40/41 | €62,306 | €55,457 | -€6,850 | -11.0% |
| Trade receivables | 40 | €49,319 | €46,377 | -€2,942 | -6.0% |
| Other amounts receivable | 41 | €12,987 | €9,079 | -€3,908 | -30.1% |
| Cash at bank and in hand | 54/58 | €14,140 | €54,225 | +€40,085 | +283.5% |
| Deferred charges and accrued income | 490/1 | €4,737 | €1,555 | -€3,183 | -67.2% |
| Total equity and liabilities | 10/49 | €256,971 | €249,863 | -€7,108 | -2.8% |
| Equity | 10/15 | €26,429 | €14,634 | -€11,796 | -44.6% |
| 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% |
| Profit (loss) carried forward | 14 | -€35,571 | -€47,366 | -€11,796 | -33.2% |
| Amounts payable | 17/49 | €230,542 | €235,229 | +€4,687 | +2.0% |
| Amounts payable after more than one year | 17 | €17,081 | €7,477 | -€9,604 | -56.2% |
| Financial debts | 170/4 | €17,081 | €7,477 | -€9,604 | -56.2% |
| Amounts payable within one year | 42/48 | €213,461 | €227,752 | +€14,292 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €56,762 | €49,471 | -€7,291 | -12.8% |
| Trade debts | 44 | €968 | €1,511 | +€542 | +56.0% |
| Suppliers | 440/4 | €968 | €1,511 | +€542 | +56.0% |
| Taxes, remuneration and social security | 45 | €7,356 | €28,873 | +€21,516 | +292.5% |
| Taxes | 450/3 | €7,356 | €28,873 | +€21,516 | +292.5% |
| Other amounts payable | 47/48 | €148,374 | €147,898 | -€476 | -0.3% |
| Remuneration, social security and pensions | 62 | €0 | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,120 | €11,161 | -€1,959 | -14.9% |
| Other operating charges | 640/8 | €2,589 | €1,523 | -€1,066 | -41.2% |
| Gross operating margin | 9900 | -€42,639 | €5,627 | +€48,266 | |
| Operating profit (loss) | 9901 | -€58,348 | -€7,105 | +€51,243 | +87.8% |
| Financial income | 75/76B | €0 | €68 | +€68 | |
| Recurring financial income | 75 | €0 | €68 | +€68 | |
| Financial charges | 65/66B | €3,922 | €4,213 | +€292 | +7.4% |
| Recurring financial charges | 65 | €3,922 | €4,213 | +€292 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€62,269 | -€11,250 | +€51,020 | +81.9% |
| Income taxes | 67/77 | €570 | €546 | -€24 | -4.2% |
| Profit (loss) for the period | 9904 | -€62,839 | -€11,796 | +€51,043 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,839 | -€11,796 | +€51,043 | +81.2% |
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 10 October 2026 via checked.be.