SALENKO BEHEER: 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.
SALENKO BEHEER
Largest movements
- Receivables within one year +€15,848
up €15,848 (+14.2%), from €111,534 to €127,382
- Tangible fixed assets -€10,933
down €10,933 (-2.6%), from €428,485 to €417,552
- Trade debts +€5,636
up €5,636 (+758%), from €743 to €6,379
- Gross operating margin +€1,531
up €1,531 (+21.3%), from €7,197 to €8,729
- Financial income +€640
up €640 (+11.7%), from €5,481 to €6,121
- Financial charges -€547
down €547 (-89.9%), from €608 to €61
- Depreciation +€494
up €494 (+4.3%), from €11,570 to €12,065
- Other operating charges -€167
down €167 (-4.1%), from €4,119 to €3,952
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 | €543,477 | €547,885 | +€4,408 | +0.8% |
| Fixed assets | 21/28 | €429,072 | €418,140 | -€10,933 | -2.5% |
| Tangible fixed assets | 22/27 | €428,485 | €417,552 | -€10,933 | -2.6% |
| Land and buildings | 22 | €428,485 | €417,552 | -€10,933 | -2.6% |
| Financial fixed assets | 28 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €114,405 | €129,745 | +€15,340 | +13.4% |
| Amounts receivable within one year | 40/41 | €111,534 | €127,382 | +€15,848 | +14.2% |
| Other amounts receivable | 41 | €111,534 | €127,382 | +€15,848 | +14.2% |
| Cash at bank and in hand | 54/58 | €2,871 | €2,363 | -€508 | -17.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €543,477 | €547,885 | +€4,408 | +0.8% |
| Equity | 10/15 | €539,805 | €538,959 | -€847 | -0.2% |
| Contributions | 10/11 | €350,210 | €350,210 | = | 0.0% |
| Revaluation surpluses | 12 | €197,887 | €197,887 | = | 0.0% |
| Reserves | 13 | €86,286 | €85,140 | -€1,145 | -1.3% |
| Non-distributable reserves | 130/1 | €24,300 | €24,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,300 | €24,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,786 | €7,640 | -€1,145 | -13.0% |
| Distributable reserves | 133 | €53,200 | €53,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,578 | -€94,279 | +€299 | +0.3% |
| Provisions and deferred taxes | 16 | €2,929 | €2,547 | -€382 | -13.0% |
| Deferred taxes | 168 | €2,929 | €2,547 | -€382 | -13.0% |
| Amounts payable | 17/49 | €743 | €6,379 | +€5,636 | +758% |
| Amounts payable within one year | 42/48 | €743 | €6,379 | +€5,636 | +758% |
| Trade debts | 44 | €743 | €6,379 | +€5,636 | +758% |
| Suppliers | 440/4 | €743 | €6,379 | +€5,636 | +758% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,570 | €12,065 | +€494 | +4.3% |
| Other operating charges | 640/8 | €4,119 | €3,952 | -€167 | -4.1% |
| Gross operating margin | 9900 | €7,197 | €8,729 | +€1,531 | +21.3% |
| Operating profit (loss) | 9901 | -€8,492 | -€7,288 | +€1,204 | +14.2% |
| Financial income | 75/76B | €5,481 | €6,121 | +€640 | +11.7% |
| Recurring financial income | 75 | €5,481 | €6,121 | +€640 | +11.7% |
| Financial charges | 65/66B | €608 | €61 | -€547 | -89.9% |
| Recurring financial charges | 65 | €608 | €61 | -€547 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,619 | -€1,228 | +€2,391 | +66.1% |
| Transfer from deferred taxes | 780 | €382 | €382 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€3,237 | -€847 | +€2,391 | +73.9% |
| Transfer from tax-exempt reserves | 789 | €1,145 | €1,145 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,092 | €299 | +€2,391 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.