SaLes: 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.
SaLes
Largest movements
- Intangible fixed assets +€29,191
new in 2024: €29,191
- Receivables within one year -€8,310
down €8,310 (-55.3%), from €15,016 to €6,706
of which Trade receivables: -€7,616
- Tangible fixed assets +€7,635
up €7,635 (+710.7%), from €1,074 to €8,709
of which Furniture and vehicles: +€5,228
- Cash -€4,004
down €4,004 (-64.1%), from €6,243 to €2,239
mainly Investment in fixed assets (net) (-€40,225) and Net result for the year (-€6,089)
- Stocks and contracts +€3,097
new in 2024: €3,097
- Other debts +€34,247
new in 2024: €34,247
- Profit (loss) carried forward -€6,089
down €6,089 (-46.3%), from €13,162 to €7,073
- Trade debts +€3,359
up €3,359 (+690.8%), from €486 to €3,846
- Tax, wage and social debts -€2,064
down €2,064 (-23.6%), from €8,741 to €6,677
of which Taxes: -€4,230
- Gross operating margin -€15,255
down €15,255 (-75.1%), from €20,309 to €5,054
- Taxes -€4,721
down €4,721 (-87.2%), from €5,415 to €694
- Staff costs +€4,231
new in 2024: €4,231
- Depreciation +€3,356
up €3,356 (+7663.2%), from €44 to €3,399
- Financial charges +€1,824
up €1,824 (+279.6%), from €652 to €2,476
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,389 | €55,008 | +€29,620 | +116.7% |
| Fixed assets | 21/28 | €1,074 | €37,900 | +€36,825 | +3427.8% |
| Intangible fixed assets | 21 | - | €29,191 | +€29,191 | |
| Tangible fixed assets | 22/27 | €1,074 | €8,709 | +€7,635 | +710.7% |
| Plant, machinery and equipment | 23 | - | €2,406 | +€2,406 | |
| Furniture and vehicles | 24 | €1,074 | €6,303 | +€5,228 | +486.7% |
| Current assets | 29/58 | €24,314 | €17,109 | -€7,206 | -29.6% |
| Stocks and contracts in progress | 3 | - | €3,097 | +€3,097 | |
| Stocks | 30/36 | - | €3,097 | +€3,097 | |
| Amounts receivable within one year | 40/41 | €15,016 | €6,706 | -€8,310 | -55.3% |
| Trade receivables | 40 | €10,016 | €2,400 | -€7,616 | -76.0% |
| Other amounts receivable | 41 | €5,000 | €4,306 | -€694 | -13.9% |
| Cash at bank and in hand | 54/58 | €6,243 | €2,239 | -€4,004 | -64.1% |
| Deferred charges and accrued income | 490/1 | €3,055 | €5,066 | +€2,011 | +65.8% |
| Total equity and liabilities | 10/49 | €25,389 | €55,008 | +€29,620 | +116.7% |
| Equity | 10/15 | €16,162 | €10,073 | -€6,089 | -37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,162 | €7,073 | -€6,089 | -46.3% |
| Amounts payable | 17/49 | €9,227 | €44,935 | +€35,708 | +387.0% |
| Amounts payable within one year | 42/48 | €9,227 | €44,769 | +€35,542 | +385.2% |
| Trade debts | 44 | €486 | €3,846 | +€3,359 | +690.8% |
| Suppliers | 440/4 | €486 | €3,846 | +€3,359 | +690.8% |
| Taxes, remuneration and social security | 45 | €8,741 | €6,677 | -€2,064 | -23.6% |
| Taxes | 450/3 | €8,741 | €4,510 | -€4,230 | -48.4% |
| Remuneration and social security | 454/9 | - | €2,166 | +€2,166 | |
| Other amounts payable | 47/48 | - | €34,247 | +€34,247 | |
| Accrued charges and deferred income | 492/3 | - | €166 | +€166 | |
| Remuneration, social security and pensions | 62 | - | €4,231 | +€4,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €3,399 | +€3,356 | +7663.2% |
| Other operating charges | 640/8 | €1,036 | €343 | -€693 | -66.9% |
| Gross operating margin | 9900 | €20,309 | €5,054 | -€15,255 | -75.1% |
| Operating profit (loss) | 9901 | €19,229 | -€2,919 | -€22,148 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Financial charges | 65/66B | €652 | €2,476 | +€1,824 | +279.6% |
| Recurring financial charges | 65 | €652 | €2,476 | +€1,824 | +279.6% |
| Profit (loss) for the period before taxes | 9903 | €18,577 | -€5,395 | -€23,972 | |
| Income taxes | 67/77 | €5,415 | €694 | -€4,721 | -87.2% |
| Profit (loss) for the period | 9904 | €13,162 | -€6,089 | -€19,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,162 | -€6,089 | -€19,251 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.