SALI: 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.
SALI
Largest movements
- Tangible fixed assets -€21,040
down €21,040 (-67.7%), from €31,076 to €10,036
of which Furniture and vehicles: -€20,937
- Deferred charges and accrued income +€16,602
up €16,602 (+5862.7%), from €283 to €16,885
- Receivables within one year +€3,413
up €3,413 (+45.4%), from €7,517 to €10,931
of which Trade receivables: +€1,752
- Cash +€2,709
up €2,709 (+23.5%), from €11,548 to €14,257
mainly Trade debts (+€21,988) and Depreciation (+€21,040)
- Trade debts +€21,988
up €21,988 (+1534.5%), from €1,433 to €23,421
- Tax, wage and social debts -€11,493
down €11,493 (-77.0%), from €14,916 to €3,424
- Current portion of long-term debt -€5,796
down €5,796 (-65.6%), from €8,837 to €3,041
- Debts after one year -€3,041
no longer reported in 2024 (was €3,041)
- Other debts +€1,487
up €1,487 (+111.4%), from €1,335 to €2,822
- Gross operating margin +€5,979
up €5,979 (+29.9%), from €20,000 to €25,979
- Other operating charges -€2,129
down €2,129 (-34.0%), from €6,266 to €4,136
- Depreciation -€983
down €983 (-4.5%), from €22,022 to €21,040
- Taxes +€788
up €788 (+116.2%), from €678 to €1,465
- Financial charges -€500
down €500 (-38.5%), from €1,299 to €799
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,424 | €52,109 | +€1,685 | +3.3% |
| Fixed assets | 21/28 | €31,076 | €10,036 | -€21,040 | -67.7% |
| Tangible fixed assets | 22/27 | €31,076 | €10,036 | -€21,040 | -67.7% |
| Plant, machinery and equipment | 23 | €103 | - | -€103 | |
| Furniture and vehicles | 24 | €30,973 | €10,036 | -€20,937 | -67.6% |
| Current assets | 29/58 | €19,348 | €42,073 | +€22,724 | +117.4% |
| Amounts receivable within one year | 40/41 | €7,517 | €10,931 | +€3,413 | +45.4% |
| Trade receivables | 40 | €5,206 | €6,959 | +€1,752 | +33.7% |
| Other amounts receivable | 41 | €2,311 | €3,972 | +€1,661 | +71.9% |
| Cash at bank and in hand | 54/58 | €11,548 | €14,257 | +€2,709 | +23.5% |
| Deferred charges and accrued income | 490/1 | €283 | €16,885 | +€16,602 | +5862.7% |
| Total equity and liabilities | 10/49 | €50,424 | €52,109 | +€1,685 | +3.3% |
| Equity | 10/15 | €20,862 | €19,401 | -€1,461 | -7.0% |
| Contributions | 10/11 | €13,657 | €13,657 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,346 | €3,885 | -€1,461 | -27.3% |
| Amounts payable | 17/49 | €29,562 | €32,708 | +€3,146 | +10.6% |
| Amounts payable after more than one year | 17 | €3,041 | - | -€3,041 | |
| Financial debts | 170/4 | €3,041 | - | -€3,041 | |
| Amounts payable within one year | 42/48 | €26,521 | €32,708 | +€6,187 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €8,837 | €3,041 | -€5,796 | -65.6% |
| Trade debts | 44 | €1,433 | €23,421 | +€21,988 | +1534.5% |
| Suppliers | 440/4 | €1,433 | €23,421 | +€21,988 | +1534.5% |
| Taxes, remuneration and social security | 45 | €14,916 | €3,424 | -€11,493 | -77.0% |
| Taxes | 450/3 | €14,916 | €3,424 | -€11,493 | -77.0% |
| Other amounts payable | 47/48 | €1,335 | €2,822 | +€1,487 | +111.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,022 | €21,040 | -€983 | -4.5% |
| Other operating charges | 640/8 | €6,266 | €4,136 | -€2,129 | -34.0% |
| Non-recurring operating charges | 66A | €145 | - | -€145 | |
| Gross operating margin | 9900 | €20,000 | €25,979 | +€5,979 | +29.9% |
| Operating profit (loss) | 9901 | -€8,433 | €803 | +€9,236 | |
| Financial charges | 65/66B | €1,299 | €799 | -€500 | -38.5% |
| Recurring financial charges | 65 | €1,299 | €799 | -€500 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,732 | €4 | +€9,736 | |
| Income taxes | 67/77 | €678 | €1,465 | +€788 | +116.2% |
| Profit (loss) for the period | 9904 | -€10,410 | -€1,461 | +€8,949 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,410 | -€1,461 | +€8,949 | +86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.