Salano: 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.
Salano
Largest movements
- Cash +€97,959
up €97,959 (+62.0%), from €158,002 to €255,961
mainly Net result for the year (+€233,537) and Tax, wage and social debts (+€27,268)
- Deferred charges and accrued income +€95,690
new in 2025: €95,690
- Current investments +€66,000
up €66,000 (+28.7%), from €230,000 to €296,000
- Profit (loss) carried forward +€233,537
up €233,537 (+67.4%), from €346,317 to €579,854
- Tax, wage and social debts +€27,268
up €27,268 (+49.0%), from €55,602 to €82,871
- Gross operating margin +€80,186
up €80,186 (+33.8%), from €237,187 to €317,372
- Taxes +€27,885
up €27,885 (+50.1%), from €55,693 to €83,578
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 | €404,029 | €665,181 | +€261,152 | +64.6% |
| Fixed assets | 21/28 | €4,260 | €2,243 | -€2,017 | -47.3% |
| Tangible fixed assets | 22/27 | €4,260 | €2,243 | -€2,017 | -47.3% |
| Furniture and vehicles | 24 | €4,260 | €2,243 | -€2,017 | -47.3% |
| Current assets | 29/58 | €399,769 | €662,938 | +€263,169 | +65.8% |
| Amounts receivable within one year | 40/41 | €11,767 | €15,288 | +€3,520 | +29.9% |
| Trade receivables | 40 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €11,067 | €15,288 | +€4,220 | +38.1% |
| Current investments | 50/53 | €230,000 | €296,000 | +€66,000 | +28.7% |
| Cash at bank and in hand | 54/58 | €158,002 | €255,961 | +€97,959 | +62.0% |
| Deferred charges and accrued income | 490/1 | - | €95,690 | +€95,690 | |
| Total equity and liabilities | 10/49 | €404,029 | €665,181 | +€261,152 | +64.6% |
| Equity | 10/15 | €348,317 | €581,854 | +€233,537 | +67.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,317 | €579,854 | +€233,537 | +67.4% |
| Amounts payable | 17/49 | €55,712 | €83,327 | +€27,615 | +49.6% |
| Amounts payable within one year | 42/48 | €55,712 | €83,327 | +€27,615 | +49.6% |
| Trade debts | 44 | €110 | €457 | +€346 | +314% |
| Suppliers | 440/4 | €110 | €457 | +€346 | +314% |
| Taxes, remuneration and social security | 45 | €55,602 | €82,871 | +€27,268 | +49.0% |
| Taxes | 450/3 | €55,602 | €82,871 | +€27,268 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,255 | €2,017 | -€238 | -10.5% |
| Other operating charges | 640/8 | €1,045 | €435 | -€610 | -58.4% |
| Gross operating margin | 9900 | €237,187 | €317,372 | +€80,186 | +33.8% |
| Operating profit (loss) | 9901 | €233,887 | €314,920 | +€81,033 | +34.6% |
| Financial income | 75/76B | €737 | €2,358 | +€1,622 | +220% |
| Recurring financial income | 75 | €737 | €2,358 | +€1,622 | +220% |
| Financial charges | 65/66B | €271 | €163 | -€107 | -39.7% |
| Recurring financial charges | 65 | €271 | €163 | -€107 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €234,353 | €317,116 | +€82,762 | +35.3% |
| Income taxes | 67/77 | €55,693 | €83,578 | +€27,885 | +50.1% |
| Profit (loss) for the period | 9904 | €178,660 | €233,537 | +€54,878 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €178,660 | €233,537 | +€54,878 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.