SALESMAKER: 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.
SALESMAKER
Largest movements
- Cash +€39,540
up €39,540 (+497%), from €7,964 to €47,504
mainly Other debts (+€58,312) and Net result for the year (+€58,099)
- Deferred charges and accrued income +€12,175
up €12,175 (+259%), from €4,694 to €16,869
- Receivables within one year +€6,737
up €6,737 (+35.6%), from €18,909 to €25,646
of which Other amounts receivable: +€8,754
- Tangible fixed assets -€2,620
down €2,620 (-33.0%), from €7,942 to €5,322
of which Furniture and vehicles: -€2,160
- Other debts +€58,312
new in 2025: €58,312
- Short-term financial debts -€4,322
down €4,322 (-61.7%), from €7,000 to €2,678
- Tax, wage and social debts +€3,800
up €3,800 (+55.4%), from €6,866 to €10,666
- Accrued charges and deferred income -€3,056
no longer reported in 2025 (was €3,056)
- Trade debts +€1,312
new in 2025: €1,312
- Gross operating margin +€63,631
up €63,631 (+417%), from €15,272 to €78,903
- Taxes +€12,194
up €12,194 (+294%), from €4,143 to €16,337
- Depreciation -€1,152
down €1,152 (-38.7%), from €2,980 to €1,828
- Financial income +€916
up €916 (+40.0%), from €2,293 to €3,209
of which Non-recurring financial income: +€622
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 | €39,509 | €95,341 | +€55,832 | +141% |
| Fixed assets | 21/28 | €7,942 | €5,322 | -€2,620 | -33.0% |
| Tangible fixed assets | 22/27 | €7,942 | €5,322 | -€2,620 | -33.0% |
| Plant, machinery and equipment | 23 | €1,777 | €1,317 | -€460 | -25.9% |
| Furniture and vehicles | 24 | €6,166 | €4,005 | -€2,160 | -35.0% |
| Current assets | 29/58 | €31,566 | €90,019 | +€58,452 | +185% |
| Amounts receivable within one year | 40/41 | €18,909 | €25,646 | +€6,737 | +35.6% |
| Trade receivables | 40 | €14,887 | €12,870 | -€2,017 | -13.5% |
| Other amounts receivable | 41 | €4,021 | €12,776 | +€8,754 | +218% |
| Cash at bank and in hand | 54/58 | €7,964 | €47,504 | +€39,540 | +497% |
| Deferred charges and accrued income | 490/1 | €4,694 | €16,869 | +€12,175 | +259% |
| Total equity and liabilities | 10/49 | €39,509 | €95,341 | +€55,832 | +141% |
| Equity | 10/15 | €22,587 | €22,374 | -€213 | -0.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,587 | €19,374 | -€213 | -1.1% |
| Tax-exempt reserves | 132 | €213 | - | -€213 | |
| Distributable reserves | 133 | €19,374 | €19,374 | = | 0.0% |
| Amounts payable | 17/49 | €16,922 | €72,967 | +€56,045 | +331% |
| Amounts payable within one year | 42/48 | €13,866 | €72,967 | +€59,101 | +426% |
| Financial debts | 43 | €7,000 | €2,678 | -€4,322 | -61.7% |
| Credit institutions | 430/8 | €7,000 | €2,678 | -€4,322 | -61.7% |
| Trade debts | 44 | - | €1,312 | +€1,312 | |
| Suppliers | 440/4 | - | €1,312 | +€1,312 | |
| Taxes, remuneration and social security | 45 | €6,866 | €10,666 | +€3,800 | +55.4% |
| Taxes | 450/3 | €6,866 | €10,666 | +€3,800 | +55.4% |
| Other amounts payable | 47/48 | - | €58,312 | +€58,312 | |
| Accrued charges and deferred income | 492/3 | €3,056 | - | -€3,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,980 | €1,828 | -€1,152 | -38.7% |
| Other operating charges | 640/8 | €719 | €1,137 | +€418 | +58.1% |
| Non-recurring operating charges | 66A | €558 | €2,786 | +€2,228 | +400% |
| Gross operating margin | 9900 | €15,272 | €78,903 | +€63,631 | +417% |
| Operating profit (loss) | 9901 | €11,016 | €73,152 | +€62,137 | +564% |
| Financial income | 75/76B | €2,293 | €3,209 | +€916 | +40.0% |
| Recurring financial income | 75 | €136 | €430 | +€294 | +216% |
| Non-recurring financial income | 76B | €2,156 | €2,779 | +€622 | +28.9% |
| Financial charges | 65/66B | €2,088 | €1,925 | -€162 | -7.8% |
| Recurring financial charges | 65 | €2,088 | €1,925 | -€162 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €11,220 | €74,436 | +€63,215 | +563% |
| Income taxes | 67/77 | €4,143 | €16,337 | +€12,194 | +294% |
| Profit (loss) for the period | 9904 | €7,077 | €58,099 | +€51,021 | +721% |
| Transfer from tax-exempt reserves | 789 | - | €213 | +€213 | |
| Transfer to tax-exempt reserves | 689 | €194 | - | -€194 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,883 | €58,312 | +€51,428 | +747% |
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 13 October 2026 via checked.be.