SALAMANDRA CONCEPT: 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.
SALAMANDRA CONCEPT
Largest movements
- Receivables within one year +€268,554
up €268,554 (+252%), from €106,626 to €375,180
of which Other amounts receivable: +€276,220
- Cash -€173,177
down €173,177 (-12.6%), from €1.4m to €1.2m
mainly Receivables within one year (-€268,554) and Investment in fixed assets (net) (-€72,359)
- Tangible fixed assets +€35,453
up €35,453 (+24.4%), from €145,577 to €181,031
of which Other tangible fixed assets: +€38,679
- Reserves +€203,001
up €203,001 (+14.2%), from €1.4m to €1.6m
- Debts after one year -€32,584
down €32,584 (-99.8%), from €32,638 to €53
of which Financial debts: -€32,584
- Accrued charges and deferred income -€21,040
no longer reported in 2025 (was €21,040)
- Staff costs +€79,351
up €79,351 (+7.4%), from €1.1m to €1.2m
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 | €1,812,890 | €1,944,456 | +€131,566 | +7.3% |
| Fixed assets | 21/28 | €325,577 | €361,031 | +€35,453 | +10.9% |
| Tangible fixed assets | 22/27 | €145,577 | €181,031 | +€35,453 | +24.4% |
| Plant, machinery and equipment | 23 | €4,667 | €781 | -€3,887 | -83.3% |
| Furniture and vehicles | 24 | €35,290 | €35,951 | +€661 | +1.9% |
| Other tangible fixed assets | 26 | €105,620 | €144,299 | +€38,679 | +36.6% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €1,487,313 | €1,583,425 | +€96,112 | +6.5% |
| Amounts receivable within one year | 40/41 | €106,626 | €375,180 | +€268,554 | +252% |
| Trade receivables | 40 | €106,626 | €98,960 | -€7,666 | -7.2% |
| Other amounts receivable | 41 | - | €276,220 | +€276,220 | |
| Cash at bank and in hand | 54/58 | €1,373,250 | €1,200,073 | -€173,177 | -12.6% |
| Deferred charges and accrued income | 490/1 | €7,436 | €8,172 | +€736 | +9.9% |
| Total equity and liabilities | 10/49 | €1,812,890 | €1,944,456 | +€131,566 | +7.3% |
| Equity | 10/15 | €1,430,999 | €1,633,999 | +€203,001 | +14.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,430,899 | €1,633,899 | +€203,001 | +14.2% |
| Amounts payable | 17/49 | €381,891 | €310,456 | -€71,435 | -18.7% |
| Amounts payable after more than one year | 17 | €32,638 | €53 | -€32,584 | -99.8% |
| Financial debts | 170/4 | €32,584 | - | -€32,584 | |
| Other amounts payable | 178/9 | €53 | €53 | = | 0.0% |
| Amounts payable within one year | 42/48 | €328,213 | €310,403 | -€17,811 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €37,287 | €46,425 | +€9,138 | +24.5% |
| Trade debts | 44 | €68,352 | €64,270 | -€4,081 | -6.0% |
| Suppliers | 440/4 | €68,352 | €64,270 | -€4,081 | -6.0% |
| Taxes, remuneration and social security | 45 | €178,312 | €149,285 | -€29,027 | -16.3% |
| Taxes | 450/3 | €1,220 | €978 | -€242 | -19.8% |
| Remuneration and social security | 454/9 | €177,092 | €148,307 | -€28,785 | -16.3% |
| Accrued charges and deferred income | 492/3 | €21,040 | - | -€21,040 | |
| Remuneration, social security and pensions | 62 | €1,074,033 | €1,153,384 | +€79,351 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,674 | €36,906 | -€2,768 | -7.0% |
| Other operating charges | 640/8 | €2,108 | €2,760 | +€652 | +30.9% |
| Gross operating margin | 9900 | €1,388,632 | €1,401,226 | +€12,594 | +0.9% |
| Operating profit (loss) | 9901 | €272,817 | €208,176 | -€64,641 | -23.7% |
| Financial income | 75/76B | €8,949 | - | -€8,949 | |
| Recurring financial income | 75 | €8,949 | - | -€8,949 | |
| Financial charges | 65/66B | €5,517 | €4,688 | -€829 | -15.0% |
| Recurring financial charges | 65 | €5,517 | €4,688 | -€829 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €276,249 | €203,488 | -€72,761 | -26.3% |
| Income taxes | 67/77 | €491 | €487 | -€4 | -0.8% |
| Profit (loss) for the period | 9904 | €275,758 | €203,001 | -€72,757 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €275,758 | €203,001 | -€72,757 | -26.4% |
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 17 October 2026 via checked.be.