SALARY PARTNER: 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.
SALARY PARTNER
Largest movements
- Receivables within one year -€13,998
down €13,998 (-20.5%), from €68,433 to €54,435
of which Trade receivables: -€21,534
- Deferred charges and accrued income +€3,683
up €3,683 (+162%), from €2,275 to €5,957
- Tangible fixed assets -€2,152
down €2,152 (-77.8%), from €2,766 to €614
- Profit (loss) carried forward -€44,890
down €44,890 (-78.2%), from €57,392 to €12,502
- Other debts +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Tax, wage and social debts +€17,545
up €17,545 (+70.4%), from €24,916 to €42,462
of which Remuneration and social security: +€10,608
- Trade debts -€11,270
down €11,270 (-31.1%), from €36,194 to €24,924
- Staff costs +€22,072
up €22,072 (+26.3%), from €83,988 to €106,060
- Gross operating margin +€6,291
up €6,291 (+5.3%), from €119,441 to €125,731
- Taxes +€3,024
up €3,024 (+342%), from €884 to €3,908
- Write-downs +€2,811
new in 2025: €2,811
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 | €168,962 | €155,347 | -€13,615 | -8.1% |
| Fixed assets | 21/28 | €2,766 | €614 | -€2,152 | -77.8% |
| Tangible fixed assets | 22/27 | €2,766 | €614 | -€2,152 | -77.8% |
| Furniture and vehicles | 24 | €2,766 | €614 | -€2,152 | -77.8% |
| Current assets | 29/58 | €166,196 | €154,734 | -€11,462 | -6.9% |
| Amounts receivable within one year | 40/41 | €68,433 | €54,435 | -€13,998 | -20.5% |
| Trade receivables | 40 | €65,785 | €44,252 | -€21,534 | -32.7% |
| Other amounts receivable | 41 | €2,648 | €10,183 | +€7,536 | +285% |
| Cash at bank and in hand | 54/58 | €95,488 | €94,341 | -€1,147 | -1.2% |
| Deferred charges and accrued income | 490/1 | €2,275 | €5,957 | +€3,683 | +162% |
| Total equity and liabilities | 10/49 | €168,962 | €155,347 | -€13,615 | -8.1% |
| Equity | 10/15 | €77,852 | €32,962 | -€44,890 | -57.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,392 | €12,502 | -€44,890 | -78.2% |
| Amounts payable | 17/49 | €91,110 | €122,385 | +€31,275 | +34.3% |
| Amounts payable within one year | 42/48 | €91,110 | €122,385 | +€31,275 | +34.3% |
| Trade debts | 44 | €36,194 | €24,924 | -€11,270 | -31.1% |
| Suppliers | 440/4 | €36,194 | €24,924 | -€11,270 | -31.1% |
| Taxes, remuneration and social security | 45 | €24,916 | €42,462 | +€17,545 | +70.4% |
| Taxes | 450/3 | €11,098 | €18,035 | +€6,937 | +62.5% |
| Remuneration and social security | 454/9 | €13,818 | €24,427 | +€10,608 | +76.8% |
| Other amounts payable | 47/48 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Remuneration, social security and pensions | 62 | €83,988 | €106,060 | +€22,072 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,152 | -€55 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,811 | +€2,811 | |
| Other operating charges | 640/8 | €960 | €754 | -€205 | -21.4% |
| Gross operating margin | 9900 | €119,441 | €125,731 | +€6,291 | +5.3% |
| Operating profit (loss) | 9901 | €32,286 | €13,954 | -€18,332 | -56.8% |
| Financial income | 75/76B | €1,032 | €769 | -€263 | -25.5% |
| Recurring financial income | 75 | €1,032 | €769 | -€263 | -25.5% |
| Financial charges | 65/66B | €296 | €692 | +€396 | +133% |
| Recurring financial charges | 65 | €296 | €692 | +€396 | +133% |
| Profit (loss) for the period before taxes | 9903 | €33,021 | €14,031 | -€18,991 | -57.5% |
| Income taxes | 67/77 | €884 | €3,908 | +€3,024 | +342% |
| Profit (loss) for the period | 9904 | €32,138 | €10,123 | -€22,014 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,138 | €10,123 | -€22,014 | -68.5% |
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 26 October 2026 via checked.be.