SALIA: 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.
SALIA
Largest movements
- Cash -€1,201
down €1,201 (-24.7%), from €4,860 to €3,659
mainly Short-term financial debts (-€4,328) and Other debts (-€3,644)
- Receivables within one year +€516
up €516 (+38.7%), from €1,334 to €1,849
of which Trade receivables: +€942
- Profit (loss) carried forward +€7,944
up €7,944 (+19.7%), from -€40,299 to -€32,355
- Short-term financial debts -€4,328
no longer reported in 2025 (was €4,328)
- Other debts -€3,644
down €3,644 (-10.7%), from €34,200 to €30,556
- Trade debts -€704
down €704 (-73.5%), from €957 to €253
- Write-downs -€1,134
no longer reported in 2025 (was €1,134)
- Gross operating margin +€426
up €426 (+4.3%), from €9,837 to €10,264
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 | €7,246 | €6,578 | -€667 | -9.2% |
| Fixed assets | 21/28 | €1,044 | €1,070 | +€26 | +2.5% |
| Financial fixed assets | 28 | €1,044 | €1,070 | +€26 | +2.5% |
| Current assets | 29/58 | €6,202 | €5,508 | -€694 | -11.2% |
| Amounts receivable within one year | 40/41 | €1,334 | €1,849 | +€516 | +38.7% |
| Trade receivables | 40 | €908 | €1,849 | +€942 | +103.8% |
| Other amounts receivable | 41 | €426 | - | -€426 | |
| Cash at bank and in hand | 54/58 | €4,860 | €3,659 | -€1,201 | -24.7% |
| Deferred charges and accrued income | 490/1 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €7,246 | €6,578 | -€667 | -9.2% |
| Equity | 10/15 | -€32,239 | -€24,295 | +€7,944 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,299 | -€32,355 | +€7,944 | +19.7% |
| Amounts payable | 17/49 | €39,485 | €30,873 | -€8,612 | -21.8% |
| Amounts payable within one year | 42/48 | €39,485 | €30,873 | -€8,612 | -21.8% |
| Financial debts | 43 | €4,328 | - | -€4,328 | |
| Credit institutions | 430/8 | €4,328 | - | -€4,328 | |
| Trade debts | 44 | €957 | €253 | -€704 | -73.5% |
| Suppliers | 440/4 | €957 | €253 | -€704 | -73.5% |
| Taxes, remuneration and social security | 45 | - | €64 | +€64 | |
| Taxes | 450/3 | - | €64 | +€64 | |
| Other amounts payable | 47/48 | €34,200 | €30,556 | -€3,644 | -10.7% |
| Remuneration, social security and pensions | 62 | - | €63 | +€63 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,134 | - | -€1,134 | |
| Other operating charges | 640/8 | €594 | €613 | +€19 | +3.1% |
| Gross operating margin | 9900 | €9,837 | €10,264 | +€426 | +4.3% |
| Operating profit (loss) | 9901 | €8,109 | €9,588 | +€1,479 | +18.2% |
| Financial income | 75/76B | €22 | €5 | -€17 | -77.7% |
| Recurring financial income | 75 | €22 | €5 | -€17 | -77.7% |
| Financial charges | 65/66B | €1,669 | €1,648 | -€21 | -1.2% |
| Recurring financial charges | 65 | €1,669 | €1,648 | -€21 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €6,462 | €7,944 | +€1,483 | +22.9% |
| Profit (loss) for the period | 9904 | €6,462 | €7,944 | +€1,483 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,462 | €7,944 | +€1,483 | +22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.