SalesMania: 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.
SalesMania
Largest movements
- Tangible fixed assets -€3,875
down €3,875 (-18.0%), from €21,532 to €17,658
of which Furniture and vehicles: -€3,287
- Intangible fixed assets +€2,281
new in 2025: €2,281
- Deferred charges and accrued income +€1,700
up €1,700 (+97.8%), from €1,738 to €3,438
- Cash +€1,233
up €1,233 (+2.5%), from €49,673 to €50,906
mainly Net result for the year (+€25,655) and Depreciation (+€5,394)
- Receivables within one year -€1,000
down €1,000 (-79.0%), from €1,266 to €266
of which Trade receivables: -€1,000
- Tax, wage and social debts +€1,621
up €1,621 (+19.2%), from €8,458 to €10,078
- Other debts -€998
down €998 (-2.5%), from €40,739 to €39,740
- Short-term financial debts +€969
new in 2025: €969
- Gross operating margin +€12,680
up €12,680 (+42.2%), from €30,024 to €42,705
- Depreciation +€3,292
up €3,292 (+157%), from €2,102 to €5,394
- Taxes +€2,953
up €2,953 (+64.2%), from €4,601 to €7,554
- Financial charges -€619
down €619 (-18.2%), from €3,409 to €2,790
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 | €74,210 | €75,306 | +€1,096 | +1.5% |
| Fixed assets | 21/28 | €21,532 | €19,938 | -€1,594 | -7.4% |
| Intangible fixed assets | 21 | - | €2,281 | +€2,281 | |
| Tangible fixed assets | 22/27 | €21,532 | €17,658 | -€3,875 | -18.0% |
| Plant, machinery and equipment | 23 | €2,680 | €2,092 | -€588 | -21.9% |
| Furniture and vehicles | 24 | €18,852 | €15,565 | -€3,287 | -17.4% |
| Current assets | 29/58 | €52,677 | €55,367 | +€2,690 | +5.1% |
| Stocks and contracts in progress | 3 | - | €757 | +€757 | |
| Stocks | 30/36 | - | €757 | +€757 | |
| Amounts receivable within one year | 40/41 | €1,266 | €266 | -€1,000 | -79.0% |
| Trade receivables | 40 | €1,266 | €266 | -€1,000 | -79.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,673 | €50,906 | +€1,233 | +2.5% |
| Deferred charges and accrued income | 490/1 | €1,738 | €3,438 | +€1,700 | +97.8% |
| Total equity and liabilities | 10/49 | €74,210 | €75,306 | +€1,096 | +1.5% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,210 | €55,306 | +€1,096 | +2.0% |
| Amounts payable within one year | 42/48 | €53,256 | €54,261 | +€1,005 | +1.9% |
| Financial debts | 43 | - | €969 | +€969 | |
| Credit institutions | 430/8 | - | €969 | +€969 | |
| Trade debts | 44 | €4,060 | €3,474 | -€586 | -14.4% |
| Suppliers | 440/4 | €4,060 | €3,474 | -€586 | -14.4% |
| Taxes, remuneration and social security | 45 | €8,458 | €10,078 | +€1,621 | +19.2% |
| Taxes | 450/3 | €8,458 | €10,078 | +€1,621 | +19.2% |
| Other amounts payable | 47/48 | €40,739 | €39,740 | -€998 | -2.5% |
| Accrued charges and deferred income | 492/3 | €953 | €1,044 | +€91 | +9.6% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,102 | €5,394 | +€3,292 | +157% |
| Other operating charges | 640/8 | €1,375 | €1,366 | -€9 | -0.6% |
| Non-recurring operating charges | 66A | €2,005 | €0 | -€2,005 | -100% |
| Gross operating margin | 9900 | €30,024 | €42,705 | +€12,680 | +42.2% |
| Operating profit (loss) | 9901 | €24,543 | €35,945 | +€11,402 | +46.5% |
| Financial income | 75/76B | €0 | €55 | +€55 | |
| Recurring financial income | 75 | €0 | €55 | +€55 | |
| Financial charges | 65/66B | €3,409 | €2,790 | -€619 | -18.2% |
| Recurring financial charges | 65 | €3,409 | €2,790 | -€619 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €21,134 | €33,209 | +€12,076 | +57.1% |
| Income taxes | 67/77 | €4,601 | €7,554 | +€2,953 | +64.2% |
| Profit (loss) for the period | 9904 | €16,533 | €25,655 | +€9,123 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,533 | €25,655 | +€9,123 | +55.2% |
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 13 October 2026 via checked.be.