SalesPass: 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.
SalesPass
Largest movements
- Tangible fixed assets +€31,769
new in 2025: €31,769
- Cash -€21,405
down €21,405 (-46.5%), from €46,050 to €24,645
mainly Investment in fixed assets (net) (-€34,145) and Net result for the year (-€27,649)
- Receivables within one year -€9,816
down €9,816 (-67.4%), from €14,573 to €4,757
of which Trade receivables: -€11,472
- Intangible fixed assets -€1,019
down €1,019 (-100%), from €1,019 to €0
- Deferred charges and accrued income +€678
new in 2025: €678
- Reserves -€27,649
down €27,649 (-77.5%), from €35,670 to €8,021
- Debts after one year +€23,167
new in 2025: €23,167
- Current portion of long-term debt +€5,833
new in 2025: €5,833
- Gross operating margin -€74,923
down €74,923, from €51,768 to -€23,155
- Taxes -€9,635
down €9,635 (-98.9%), from €9,746 to €111
- Depreciation -€1,033
down €1,033 (-23.3%), from €4,429 to €3,395
- Other operating charges -€833
down €833 (-69.9%), from €1,191 to €358
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 | €61,642 | €61,849 | +€207 | +0.3% |
| Fixed assets | 21/28 | €1,019 | €31,769 | +€30,750 | +3,017% |
| Intangible fixed assets | 21 | €1,019 | €0 | -€1,019 | -100% |
| Tangible fixed assets | 22/27 | - | €31,769 | +€31,769 | |
| Furniture and vehicles | 24 | - | €31,769 | +€31,769 | |
| Current assets | 29/58 | €60,623 | €30,080 | -€30,543 | -50.4% |
| Amounts receivable within one year | 40/41 | €14,573 | €4,757 | -€9,816 | -67.4% |
| Trade receivables | 40 | €12,409 | €937 | -€11,472 | -92.4% |
| Other amounts receivable | 41 | €2,164 | €3,820 | +€1,656 | +76.5% |
| Cash at bank and in hand | 54/58 | €46,050 | €24,645 | -€21,405 | -46.5% |
| Deferred charges and accrued income | 490/1 | - | €678 | +€678 | |
| Total equity and liabilities | 10/49 | €61,642 | €61,849 | +€207 | +0.3% |
| Equity | 10/15 | €54,270 | €26,621 | -€27,649 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,670 | €8,021 | -€27,649 | -77.5% |
| Distributable reserves | 133 | €35,670 | €8,021 | -€27,649 | -77.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,372 | €35,228 | +€27,855 | +378% |
| Amounts payable after more than one year | 17 | - | €23,167 | +€23,167 | |
| Financial debts | 170/4 | - | €23,167 | +€23,167 | |
| Amounts payable within one year | 42/48 | €6,974 | €12,061 | +€5,087 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,833 | +€5,833 | |
| Trade debts | 44 | €747 | €518 | -€229 | -30.6% |
| Suppliers | 440/4 | €747 | €518 | -€229 | -30.6% |
| Taxes, remuneration and social security | 45 | €959 | €413 | -€546 | -57.0% |
| Taxes | 450/3 | €959 | €413 | -€546 | -57.0% |
| Other amounts payable | 47/48 | €5,268 | €5,296 | +€28 | +0.5% |
| Accrued charges and deferred income | 492/3 | €399 | €0 | -€399 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,429 | €3,395 | -€1,033 | -23.3% |
| Other operating charges | 640/8 | €1,191 | €358 | -€833 | -69.9% |
| Gross operating margin | 9900 | €51,768 | -€23,155 | -€74,923 | |
| Operating profit (loss) | 9901 | €46,148 | -€26,909 | -€73,057 | |
| Financial charges | 65/66B | €1,097 | €629 | -€468 | -42.7% |
| Recurring financial charges | 65 | €1,097 | €629 | -€468 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €45,052 | -€27,538 | -€72,589 | |
| Income taxes | 67/77 | €9,746 | €111 | -€9,635 | -98.9% |
| Profit (loss) for the period | 9904 | €35,306 | -€27,649 | -€62,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,306 | -€27,649 | -€62,954 |
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 17 October 2026 via checked.be.