Salamca: 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.
Salamca
Largest movements
- Receivables within one year -€135,371
down €135,371 (-59.9%), from €226,177 to €90,806
of which Trade receivables: -€136,889
- Tangible fixed assets -€39,045
down €39,045 (-39.6%), from €98,592 to €59,547
of which Furniture and vehicles: -€41,103
- Receivables after one year +€15,000
up €15,000 (+2.3%), from €660,000 to €675,000
- Trade debts -€157,963
down €157,963 (-36.7%), from €430,788 to €272,825
- Profit (loss) carried forward +€49,729
up €49,729 (+15.4%), from €322,758 to €372,487
- Current portion of long-term debt -€36,770
down €36,770 (-16.4%), from €223,606 to €186,836
- Debts after one year -€15,477
down €15,477 (-61.5%), from €25,149 to €9,672
- Tax, wage and social debts -€13,702
down €13,702 (-59.9%), from €22,863 to €9,161
of which Taxes: -€13,738
- Depreciation -€5,321
down €5,321 (-8.2%), from €64,628 to €59,307
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 | €1,201,682 | €1,024,803 | -€176,879 | -14.7% |
| Fixed assets | 21/28 | €203,592 | €164,547 | -€39,045 | -19.2% |
| Tangible fixed assets | 22/27 | €98,592 | €59,547 | -€39,045 | -39.6% |
| Plant, machinery and equipment | 23 | €24,676 | €26,734 | +€2,058 | +8.3% |
| Furniture and vehicles | 24 | €73,916 | €32,813 | -€41,103 | -55.6% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €998,090 | €860,256 | -€137,833 | -13.8% |
| Amounts receivable after more than one year | 29 | €660,000 | €675,000 | +€15,000 | +2.3% |
| Other amounts receivable | 291 | €660,000 | €675,000 | +€15,000 | +2.3% |
| Stocks and contracts in progress | 3 | €68,321 | €59,836 | -€8,485 | -12.4% |
| Stocks | 30/36 | €68,321 | €59,836 | -€8,485 | -12.4% |
| Amounts receivable within one year | 40/41 | €226,177 | €90,806 | -€135,371 | -59.9% |
| Trade receivables | 40 | €221,531 | €84,643 | -€136,889 | -61.8% |
| Other amounts receivable | 41 | €4,646 | €6,163 | +€1,517 | +32.7% |
| Cash at bank and in hand | 54/58 | €23,011 | €22,106 | -€905 | -3.9% |
| Deferred charges and accrued income | 490/1 | €20,580 | €12,509 | -€8,072 | -39.2% |
| Total equity and liabilities | 10/49 | €1,201,682 | €1,024,803 | -€176,879 | -14.7% |
| Equity | 10/15 | €343,218 | €392,947 | +€49,729 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,758 | €372,487 | +€49,729 | +15.4% |
| Amounts payable | 17/49 | €858,464 | €631,856 | -€226,608 | -26.4% |
| Amounts payable after more than one year | 17 | €25,149 | €9,672 | -€15,477 | -61.5% |
| Financial debts | 170/4 | €25,149 | €9,672 | -€15,477 | -61.5% |
| Amounts payable within one year | 42/48 | €833,315 | €622,184 | -€211,131 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €223,606 | €186,836 | -€36,770 | -16.4% |
| Trade debts | 44 | €430,788 | €272,825 | -€157,963 | -36.7% |
| Suppliers | 440/4 | €430,788 | €272,825 | -€157,963 | -36.7% |
| Taxes, remuneration and social security | 45 | €22,863 | €9,161 | -€13,702 | -59.9% |
| Taxes | 450/3 | €13,893 | €155 | -€13,738 | -98.9% |
| Remuneration and social security | 454/9 | €8,970 | €9,006 | +€36 | +0.4% |
| Other amounts payable | 47/48 | €156,057 | €153,362 | -€2,695 | -1.7% |
| Remuneration, social security and pensions | 62 | €139,353 | €138,097 | -€1,256 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,628 | €59,307 | -€5,321 | -8.2% |
| Other operating charges | 640/8 | €960 | €2,221 | +€1,260 | +131.2% |
| Gross operating margin | 9900 | €267,697 | €268,127 | +€430 | +0.2% |
| Operating profit (loss) | 9901 | €62,756 | €68,503 | +€5,747 | +9.2% |
| Financial income | 75/76B | €11,200 | €13,200 | +€2,000 | +17.9% |
| Recurring financial income | 75 | €11,200 | €13,200 | +€2,000 | +17.9% |
| Financial charges | 65/66B | €9,884 | €12,266 | +€2,381 | +24.1% |
| Recurring financial charges | 65 | €9,884 | €12,266 | +€2,381 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €64,072 | €69,437 | +€5,366 | +8.4% |
| Income taxes | 67/77 | €20,354 | €19,708 | -€646 | -3.2% |
| Profit (loss) for the period | 9904 | €43,718 | €49,729 | +€6,011 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,718 | €49,729 | +€6,011 | +13.8% |
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 12 October 2026 via checked.be.