SALESTALES: 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.
SALESTALES
Largest movements
- Cash -€59,149
down €59,149 (-70.9%), from €83,400 to €24,251
mainly Contributions, distributions and other (-€134,924) and Investment in fixed assets (net) (-€38,760)
- Receivables within one year -€30,758
down €30,758 (-62.5%), from €49,243 to €18,484
of which Trade receivables: -€32,000
- Tangible fixed assets +€24,187
up €24,187 (+48.6%), from €49,769 to €73,956
of which Other tangible fixed assets: +€35,865
- Profit (loss) carried forward -€53,328
down €53,328 (-100%), from €53,328 to €0
- Reserves -€35,000
down €35,000 (-46.6%), from €75,062 to €40,062
- Current portion of long-term debt +€9,447
up €9,447 (+88.8%), from €10,643 to €20,090
- Tax, wage and social debts +€7,736
up €7,736 (+274%), from €2,820 to €10,557
of which Taxes: +€7,736
- Gross operating margin -€42,198
down €42,198 (-35.9%), from €117,381 to €75,184
- Taxes -€8,950
down €8,950 (-41.2%), from €21,709 to €12,758
- Depreciation +€1,692
up €1,692 (+13.1%), from €12,881 to €14,573
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 | €261,457 | €195,704 | -€65,753 | -25.1% |
| Fixed assets | 21/28 | €49,769 | €73,956 | +€24,187 | +48.6% |
| Tangible fixed assets | 22/27 | €49,769 | €73,956 | +€24,187 | +48.6% |
| Plant, machinery and equipment | 23 | €856 | €1,414 | +€558 | +65.2% |
| Furniture and vehicles | 24 | €47,881 | €35,644 | -€12,237 | -25.6% |
| Other tangible fixed assets | 26 | €1,032 | €36,898 | +€35,865 | +3,475% |
| Current assets | 29/58 | €211,688 | €121,748 | -€89,940 | -42.5% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,243 | €18,484 | -€30,758 | -62.5% |
| Trade receivables | 40 | €49,243 | €17,243 | -€32,000 | -65.0% |
| Other amounts receivable | 41 | €0 | €1,242 | +€1,242 | |
| Cash at bank and in hand | 54/58 | €83,400 | €24,251 | -€59,149 | -70.9% |
| Deferred charges and accrued income | 490/1 | €4,046 | €4,013 | -€33 | -0.8% |
| Total equity and liabilities | 10/49 | €261,457 | €195,704 | -€65,753 | -25.1% |
| Equity | 10/15 | €131,391 | €43,062 | -€88,328 | -67.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,062 | €40,062 | -€35,000 | -46.6% |
| Distributable reserves | 133 | €75,062 | €40,062 | -€35,000 | -46.6% |
| Profit (loss) carried forward | 14 | €53,328 | €0 | -€53,328 | -100% |
| Amounts payable | 17/49 | €130,067 | €152,642 | +€22,575 | +17.4% |
| Amounts payable after more than one year | 17 | €33,684 | €35,488 | +€1,803 | +5.4% |
| Financial debts | 170/4 | €33,684 | €35,488 | +€1,803 | +5.4% |
| Amounts payable within one year | 42/48 | €96,382 | €116,852 | +€20,470 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €10,643 | €20,090 | +€9,447 | +88.8% |
| Trade debts | 44 | €2,463 | €3,745 | +€1,282 | +52.1% |
| Suppliers | 440/4 | €2,463 | €3,745 | +€1,282 | +52.1% |
| Taxes, remuneration and social security | 45 | €2,820 | €10,557 | +€7,736 | +274% |
| Taxes | 450/3 | €2,820 | €10,557 | +€7,736 | +274% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €80,456 | €82,460 | +€2,004 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €302 | +€302 | |
| Non-recurring operating income | 76A | €2,729 | €0 | -€2,729 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €14,573 | +€1,692 | +13.1% |
| Other operating charges | 640/8 | €1,320 | €1,084 | -€236 | -17.9% |
| Gross operating margin | 9900 | €117,381 | €75,184 | -€42,198 | -35.9% |
| Operating profit (loss) | 9901 | €103,180 | €59,527 | -€43,654 | -42.3% |
| Financial income | 75/76B | €1,468 | €2,146 | +€677 | +46.1% |
| Recurring financial income | 75 | €1,468 | €2,146 | +€677 | +46.1% |
| Financial charges | 65/66B | €2,659 | €2,319 | -€341 | -12.8% |
| Recurring financial charges | 65 | €2,659 | €2,319 | -€341 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €101,989 | €59,354 | -€42,636 | -41.8% |
| Income taxes | 67/77 | €21,709 | €12,758 | -€8,950 | -41.2% |
| Profit (loss) for the period | 9904 | €80,280 | €46,595 | -€33,685 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,280 | €46,595 | -€33,685 | -42.0% |
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 20 October 2026 via checked.be.