SALEKA: what changed
Two fiscal 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.
SALEKA
Largest movements
- Cash -€19,884
down €19,884 (-45.7%), from €43,464 to €23,580
mainly Investment in fixed assets (net) (-€18,254) and Other debts (-€13,299)
- Tangible fixed assets +€10,902
up €10,902 (+79.8%), from €13,665 to €24,567
of which Plant, machinery and equipment: +€13,751
- Receivables within one year +€3,169
up €3,169 (+18.4%), from €17,196 to €20,365
of which Trade receivables: +€1,692
- Deferred charges and accrued income +€1,276
up €1,276 (+46.7%), from €2,734 to €4,010
- Stocks and contracts +€956
up €956 (+17.4%), from €5,488 to €6,444
- Other debts -€13,299
down €13,299 (-58.5%), from €22,726 to €9,427
- Trade debts +€7,338
up €7,338 (+75.3%), from €9,751 to €17,089
- Reserves +€2,828
up €2,828 (+8.8%), from €32,307 to €35,135
of which Distributable reserves: +€2,828
- Gross operating margin +€7,429
up €7,429 (+12.8%), from €58,167 to €65,596
- Staff costs +€3,028
up €3,028 (+7.4%), from €40,700 to €43,728
- Depreciation +€2,748
up €2,748 (+57.2%), from €4,805 to €7,553
- Other operating charges +€2,691
up €2,691 (+56.3%), from €4,776 to €7,467
- Financial charges +€821
up €821 (+52.3%), from €1,570 to €2,390
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 | €82,749 | €78,967 | -€3,783 | -4.6% |
| Fixed assets | 21/28 | €13,867 | €24,567 | +€10,700 | +77.2% |
| Intangible fixed assets | 21 | €202 | €0 | -€202 | -100.0% |
| Tangible fixed assets | 22/27 | €13,665 | €24,567 | +€10,902 | +79.8% |
| Plant, machinery and equipment | 23 | €6,253 | €20,005 | +€13,751 | +219.9% |
| Furniture and vehicles | 24 | €6,952 | €4,342 | -€2,609 | -37.5% |
| Other tangible fixed assets | 26 | €460 | €220 | -€240 | -52.2% |
| Current assets | 29/58 | €68,882 | €54,399 | -€14,483 | -21.0% |
| Stocks and contracts in progress | 3 | €5,488 | €6,444 | +€956 | +17.4% |
| Stocks | 30/36 | €5,488 | €6,444 | +€956 | +17.4% |
| Amounts receivable within one year | 40/41 | €17,196 | €20,365 | +€3,169 | +18.4% |
| Trade receivables | 40 | €14,469 | €16,161 | +€1,692 | +11.7% |
| Other amounts receivable | 41 | €2,727 | €4,204 | +€1,477 | +54.2% |
| Cash at bank and in hand | 54/58 | €43,464 | €23,580 | -€19,884 | -45.7% |
| Deferred charges and accrued income | 490/1 | €2,734 | €4,010 | +€1,276 | +46.7% |
| Total equity and liabilities | 10/49 | €82,749 | €78,967 | -€3,783 | -4.6% |
| Equity | 10/15 | €38,507 | €41,335 | +€2,828 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,307 | €35,135 | +€2,828 | +8.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,307 | €35,135 | +€2,828 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,242 | €37,631 | -€6,611 | -14.9% |
| Amounts payable within one year | 42/48 | €42,939 | €36,261 | -€6,679 | -15.6% |
| Trade debts | 44 | €9,751 | €17,089 | +€7,338 | +75.3% |
| Suppliers | 440/4 | €9,751 | €17,089 | +€7,338 | +75.3% |
| Taxes, remuneration and social security | 45 | €10,463 | €9,745 | -€718 | -6.9% |
| Taxes | 450/3 | €4,810 | €2,897 | -€1,913 | -39.8% |
| Remuneration and social security | 454/9 | €5,653 | €6,848 | +€1,194 | +21.1% |
| Other amounts payable | 47/48 | €22,726 | €9,427 | -€13,299 | -58.5% |
| Accrued charges and deferred income | 492/3 | €1,303 | €1,371 | +€68 | +5.2% |
| Remuneration, social security and pensions | 62 | €40,700 | €43,728 | +€3,028 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,805 | €7,553 | +€2,748 | +57.2% |
| Other operating charges | 640/8 | €4,776 | €7,467 | +€2,691 | +56.3% |
| Gross operating margin | 9900 | €58,167 | €65,596 | +€7,429 | +12.8% |
| Operating profit (loss) | 9901 | €7,886 | €6,847 | -€1,039 | -13.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €1,570 | €2,390 | +€821 | +52.3% |
| Recurring financial charges | 65 | €1,570 | €2,390 | +€821 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €6,318 | €4,457 | -€1,861 | -29.5% |
| Income taxes | 67/77 | €1,273 | €796 | -€477 | -37.5% |
| Profit (loss) for the period | 9904 | €5,045 | €3,661 | -€1,384 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,045 | €3,661 | -€1,384 | -27.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.