SALFICIENT: 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.
SALFICIENT
Largest movements
- Receivables within one year +€92,051
up €92,051 (+19,983%), from €461 to €92,512
of which Trade receivables: +€66,271
- Tangible fixed assets +€4,000
new in 2025: €4,000
- Cash +€2,917
up €2,917 (+132%), from €2,203 to €5,120
mainly Advances received (+€62,422) and Net result for the year (+€30,541)
- Deferred charges and accrued income -€1,920
no longer reported in 2025 (was €1,920)
- Advances received +€62,422
up €62,422 (+2,687%), from €2,323 to €64,746
- Profit (loss) carried forward +€30,541
up €30,541, from -€22,875 to €7,666
- Other debts -€11,441
no longer reported in 2025 (was €11,441)
- Tax, wage and social debts +€8,019
new in 2025: €8,019
- Trade debts +€7,506
up €7,506 (+580%), from €1,295 to €8,801
- Gross operating margin +€33,383
up €33,383 (+983%), from €3,397 to €36,780
- Taxes +€2,906
new in 2025: €2,906
- Depreciation +€2,000
new in 2025: €2,000
- Other operating charges +€1,118
up €1,118 (+521%), from €215 to €1,333
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 | €4,584 | €101,632 | +€97,048 | +2,117% |
| Fixed assets | 21/28 | - | €4,000 | +€4,000 | |
| Tangible fixed assets | 22/27 | - | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €4,584 | €97,632 | +€93,048 | +2,030% |
| Amounts receivable within one year | 40/41 | €461 | €92,512 | +€92,051 | +19,983% |
| Trade receivables | 40 | - | €66,271 | +€66,271 | |
| Other amounts receivable | 41 | €461 | €26,241 | +€25,780 | +5,597% |
| Cash at bank and in hand | 54/58 | €2,203 | €5,120 | +€2,917 | +132% |
| Deferred charges and accrued income | 490/1 | €1,920 | - | -€1,920 | |
| Total equity and liabilities | 10/49 | €4,584 | €101,632 | +€97,048 | +2,117% |
| Equity | 10/15 | -€10,475 | €20,066 | +€30,541 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,875 | €7,666 | +€30,541 | |
| Amounts payable | 17/49 | €15,059 | €81,566 | +€66,507 | +442% |
| Amounts payable within one year | 42/48 | €15,059 | €81,566 | +€66,507 | +442% |
| Trade debts | 44 | €1,295 | €8,801 | +€7,506 | +580% |
| Suppliers | 440/4 | €1,295 | €8,801 | +€7,506 | +580% |
| Advances received on contracts in progress | 46 | €2,323 | €64,746 | +€62,422 | +2,687% |
| Taxes, remuneration and social security | 45 | - | €8,019 | +€8,019 | |
| Taxes | 450/3 | - | €8,019 | +€8,019 | |
| Other amounts payable | 47/48 | €11,441 | - | -€11,441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €215 | €1,333 | +€1,118 | +521% |
| Gross operating margin | 9900 | €3,397 | €36,780 | +€33,383 | +983% |
| Operating profit (loss) | 9901 | €3,183 | €33,447 | +€30,264 | +951% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €40 | €102 | +€62 | +153% |
| Recurring financial charges | 65 | €40 | €102 | +€62 | +153% |
| Profit (loss) for the period before taxes | 9903 | €3,142 | €33,447 | +€30,305 | +964% |
| Income taxes | 67/77 | - | €2,906 | +€2,906 | |
| Profit (loss) for the period | 9904 | €3,142 | €30,541 | +€27,399 | +872% |
| Profit (loss) for the period to be appropriated | 9905 | €3,142 | €30,541 | +€27,399 | +872% |
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 18 October 2026 via checked.be.