SALI: what changed
Two fiscal 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 +€76,497
new in 2025: €76,497
- Cash +€70,329
up €70,329 (+177.8%), from €39,552 to €109,881
mainly Net result for the year (+€55,377) and Other debts (+€41,040)
- Receivables within one year -€3,398
down €3,398 (-100.0%), from €3,398 to €0
- Deferred charges and accrued income -€1,960
down €1,960 (-65.6%), from €2,985 to €1,025
- Profit (loss) carried forward +€55,377
up €55,377 (+314.1%), from €17,633 to €73,010
- Other debts +€41,040
up €41,040 (+1937.8%), from €2,118 to €43,158
- Debts after one year +€33,581
new in 2025: €33,581
- Current portion of long-term debt +€11,495
new in 2025: €11,495
- Trade debts -€3,323
down €3,323 (-82.9%), from €4,010 to €687
- Gross operating margin +€58,719
up €58,719 (+264.0%), from €22,244 to €80,963
- Depreciation +€10,424
new in 2025: €10,424
- Taxes +€9,545
up €9,545 (+216.5%), from €4,408 to €13,954
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.
Cash bridge derived
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 | €45,935 | €187,403 | +€141,468 | +308.0% |
| Fixed assets | 21/28 | - | €76,497 | +€76,497 | |
| Tangible fixed assets | 22/27 | - | €76,497 | +€76,497 | |
| Furniture and vehicles | 24 | - | €76,497 | +€76,497 | |
| Current assets | 29/58 | €45,935 | €110,906 | +€64,971 | +141.4% |
| Amounts receivable within one year | 40/41 | €3,398 | €0 | -€3,398 | -100.0% |
| Trade receivables | 40 | €3,398 | €0 | -€3,398 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,552 | €109,881 | +€70,329 | +177.8% |
| Deferred charges and accrued income | 490/1 | €2,985 | €1,025 | -€1,960 | -65.6% |
| Total equity and liabilities | 10/49 | €45,935 | €187,403 | +€141,468 | +308.0% |
| Equity | 10/15 | €20,633 | €76,010 | +€55,377 | +268.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,633 | €73,010 | +€55,377 | +314.1% |
| Amounts payable | 17/49 | €25,302 | €111,393 | +€86,091 | +340.3% |
| Amounts payable after more than one year | 17 | - | €33,581 | +€33,581 | |
| Financial debts | 170/4 | - | €33,581 | +€33,581 | |
| Amounts payable within one year | 42/48 | €25,302 | €77,812 | +€52,510 | +207.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,495 | +€11,495 | |
| Trade debts | 44 | €4,010 | €687 | -€3,323 | -82.9% |
| Suppliers | 440/4 | €4,010 | €687 | -€3,323 | -82.9% |
| Taxes, remuneration and social security | 45 | €19,174 | €22,472 | +€3,298 | +17.2% |
| Taxes | 450/3 | €13,900 | €22,472 | +€8,572 | +61.7% |
| Remuneration and social security | 454/9 | €5,274 | €0 | -€5,274 | -100.0% |
| Other amounts payable | 47/48 | €2,118 | €43,158 | +€41,040 | +1937.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,424 | +€10,424 | |
| Other operating charges | 640/8 | €172 | €516 | +€344 | +200.2% |
| Gross operating margin | 9900 | €22,244 | €80,963 | +€58,719 | +264.0% |
| Operating profit (loss) | 9901 | €22,072 | €70,022 | +€47,950 | +217.2% |
| Financial charges | 65/66B | €31 | €692 | +€661 | +2158.2% |
| Recurring financial charges | 65 | €31 | €692 | +€661 | +2158.2% |
| Profit (loss) for the period before taxes | 9903 | €22,041 | €69,331 | +€47,289 | +214.5% |
| Income taxes | 67/77 | €4,408 | €13,954 | +€9,545 | +216.5% |
| Profit (loss) for the period | 9904 | €17,633 | €55,377 | +€37,744 | +214.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,633 | €55,377 | +€37,744 | +214.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.