SALEE: 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.
SALEE
Largest movements
- Tangible fixed assets +€253,174
up €253,174 (+3,414%), from €7,415 to €260,589
of which Land and buildings: +€256,896
- Cash -€126,998
down €126,998 (-60.9%), from €208,438 to €81,440
mainly Investment in fixed assets (net) (-€272,668) and Tax, wage and social debts (-€33,446)
- Receivables within one year +€8,746
up €8,746 (+3.7%), from €236,300 to €245,046
of which Other amounts receivable: +€45,046
- Profit (loss) carried forward +€169,541
up €169,541 (+51.9%), from €326,763 to €496,304
- Tax, wage and social debts -€33,446
down €33,446 (-27.6%), from €121,114 to €87,667
of which Taxes: -€27,938
- Gross operating margin -€195,685
down €195,685 (-45.0%), from €434,731 to €239,046
- Taxes -€52,867
down €52,867 (-51.2%), from €103,207 to €50,340
- Depreciation +€15,741
up €15,741 (+419%), from €3,753 to €19,494
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 | €452,153 | €587,074 | +€134,921 | +29.8% |
| Fixed assets | 21/28 | €7,415 | €260,589 | +€253,174 | +3,414% |
| Tangible fixed assets | 22/27 | €7,415 | €260,589 | +€253,174 | +3,414% |
| Land and buildings | 22 | - | €256,896 | +€256,896 | |
| Furniture and vehicles | 24 | €7,415 | €3,692 | -€3,723 | -50.2% |
| Current assets | 29/58 | €444,738 | €326,486 | -€118,252 | -26.6% |
| Amounts receivable within one year | 40/41 | €236,300 | €245,046 | +€8,746 | +3.7% |
| Trade receivables | 40 | €36,300 | €0 | -€36,300 | -100% |
| Other amounts receivable | 41 | €200,000 | €245,046 | +€45,046 | +22.5% |
| Cash at bank and in hand | 54/58 | €208,438 | €81,440 | -€126,998 | -60.9% |
| Total equity and liabilities | 10/49 | €452,153 | €587,074 | +€134,921 | +29.8% |
| Equity | 10/15 | €327,963 | €497,504 | +€169,541 | +51.7% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,763 | €496,304 | +€169,541 | +51.9% |
| Amounts payable | 17/49 | €124,191 | €89,570 | -€34,620 | -27.9% |
| Amounts payable within one year | 42/48 | €124,191 | €87,667 | -€36,523 | -29.4% |
| Trade debts | 44 | €3,077 | €0 | -€3,077 | -100% |
| Suppliers | 440/4 | €3,077 | €0 | -€3,077 | -100% |
| Taxes, remuneration and social security | 45 | €121,114 | €87,667 | -€33,446 | -27.6% |
| Taxes | 450/3 | €115,605 | €87,667 | -€27,938 | -24.2% |
| Remuneration and social security | 454/9 | €5,509 | €0 | -€5,509 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,903 | +€1,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,753 | €19,494 | +€15,741 | +419% |
| Other operating charges | 640/8 | €1,162 | €577 | -€585 | -50.4% |
| Gross operating margin | 9900 | €434,731 | €239,046 | -€195,685 | -45.0% |
| Operating profit (loss) | 9901 | €429,815 | €218,976 | -€210,840 | -49.1% |
| Financial income | 75/76B | €214 | €1,056 | +€842 | +393% |
| Recurring financial income | 75 | €214 | €1,056 | +€842 | +393% |
| Financial charges | 65/66B | €60 | €150 | +€90 | +150% |
| Recurring financial charges | 65 | €60 | €150 | +€90 | +150% |
| Profit (loss) for the period before taxes | 9903 | €429,969 | €219,881 | -€210,088 | -48.9% |
| Income taxes | 67/77 | €103,207 | €50,340 | -€52,867 | -51.2% |
| Profit (loss) for the period | 9904 | €326,763 | €169,541 | -€157,221 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €326,763 | €169,541 | -€157,221 | -48.1% |
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 21 October 2026 via checked.be.