SALI SOINS: 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 SOINS
Largest movements
- Intangible fixed assets -€19,000
down €19,000 (-60.0%), from €31,667 to €12,667
- Deferred charges and accrued income +€2,142
up €2,142 (+28.1%), from €7,624 to €9,767
- Receivables within one year -€1,848
down €1,848 (-2.1%), from €89,610 to €87,761
- Current portion of long-term debt -€15,031
down €15,031 (-100%), from €15,031 to €0
- Other debts -€13,717
down €13,717 (-100%), from €13,717 to €0
- Reserves +€10,726
up €10,726 (+13.6%), from €78,624 to €89,351
of which Distributable reserves: +€10,726
- Trade debts +€1,888
up €1,888 (+134%), from €1,408 to €3,296
- Gross operating margin -€19,739
down €19,739 (-38.9%), from €50,755 to €31,016
- Taxes -€4,608
down €4,608 (-40.0%), from €11,506 to €6,898
- Financial income +€2,906
up €2,906 (+49.8%), from €5,837 to €8,742
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 | €140,662 | €122,373 | -€18,288 | -13.0% |
| Fixed assets | 21/28 | €35,463 | €16,069 | -€19,394 | -54.7% |
| Intangible fixed assets | 21 | €31,667 | €12,667 | -€19,000 | -60.0% |
| Tangible fixed assets | 22/27 | €3,797 | €3,403 | -€394 | -10.4% |
| Land and buildings | 22 | €3,797 | €3,403 | -€394 | -10.4% |
| Current assets | 29/58 | €105,198 | €106,304 | +€1,105 | +1.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €89,610 | €87,761 | -€1,848 | -2.1% |
| Other amounts receivable | 41 | €89,610 | €87,761 | -€1,848 | -2.1% |
| Cash at bank and in hand | 54/58 | €7,964 | €8,776 | +€811 | +10.2% |
| Deferred charges and accrued income | 490/1 | €7,624 | €9,767 | +€2,142 | +28.1% |
| Total equity and liabilities | 10/49 | €140,662 | €122,373 | -€18,288 | -13.0% |
| Equity | 10/15 | €99,084 | €109,811 | +€10,726 | +10.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €78,624 | €89,351 | +€10,726 | +13.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €78,624 | €89,351 | +€10,726 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,578 | €12,563 | -€29,015 | -69.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €41,578 | €12,563 | -€29,015 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €15,031 | €0 | -€15,031 | -100% |
| Financial debts | 43 | €2,863 | €1,863 | -€1,001 | -35.0% |
| Credit institutions | 430/8 | €2,863 | €1,863 | -€1,001 | -35.0% |
| Trade debts | 44 | €1,408 | €3,296 | +€1,888 | +134% |
| Suppliers | 440/4 | €1,408 | €3,296 | +€1,888 | +134% |
| Taxes, remuneration and social security | 45 | €8,558 | €7,404 | -€1,154 | -13.5% |
| Taxes | 450/3 | €8,558 | €7,404 | -€1,154 | -13.5% |
| Other amounts payable | 47/48 | €13,717 | €0 | -€13,717 | -100% |
| Remuneration, social security and pensions | 62 | €99 | €0 | -€99 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,142 | €19,394 | +€252 | +1.3% |
| Other operating charges | 640/8 | €999 | €1,084 | +€85 | +8.5% |
| Non-recurring operating charges | 66A | €4,289 | €0 | -€4,289 | -100% |
| Gross operating margin | 9900 | €50,755 | €31,016 | -€19,739 | -38.9% |
| Operating profit (loss) | 9901 | €26,226 | €10,538 | -€15,688 | -59.8% |
| Financial income | 75/76B | €5,837 | €8,742 | +€2,906 | +49.8% |
| Recurring financial income | 75 | €5,837 | €8,742 | +€2,906 | +49.8% |
| Financial charges | 65/66B | €2,110 | €1,656 | -€454 | -21.5% |
| Recurring financial charges | 65 | €2,110 | €1,656 | -€454 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €29,953 | €17,624 | -€12,328 | -41.2% |
| Income taxes | 67/77 | €11,506 | €6,898 | -€4,608 | -40.0% |
| Profit (loss) for the period | 9904 | €18,447 | €10,726 | -€7,720 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,447 | €10,726 | -€7,720 | -41.9% |
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 23 October 2026 via checked.be.