SALIE: 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.
SALIE
Largest movements
- Cash -€140,099
down €140,099 (-57.3%), from €244,300 to €104,201
mainly Contributions, distributions and other (-€200,002) and Receivables within one year (-€2,754)
- Reserves -€168,919
down €168,919 (-28.7%), from €588,765 to €419,846
of which Distributable reserves: -€168,919
- Gross operating margin +€17,026
up €17,026 (+23.5%), from €72,412 to €89,437
- Financial income +€3,693
up €3,693 (+196%), from €1,888 to €5,581
- Staff costs +€3,031
up €3,031 (+5.3%), from €57,640 to €60,671
- Taxes +€1,434
new in 2025: €1,434
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 | €2,130,165 | €1,991,049 | -€139,116 | -6.5% |
| Fixed assets | 21/28 | €1,817,000 | €1,817,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,817,000 | €1,817,000 | = | 0.0% |
| Current assets | 29/58 | €313,165 | €174,049 | -€139,116 | -44.4% |
| Amounts receivable within one year | 40/41 | €7,094 | €9,848 | +€2,754 | +38.8% |
| Trade receivables | 40 | €0 | €4,282 | +€4,282 | |
| Other amounts receivable | 41 | €7,094 | €5,566 | -€1,528 | -21.5% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €244,300 | €104,201 | -€140,099 | -57.3% |
| Deferred charges and accrued income | 490/1 | €1,771 | - | -€1,771 | |
| Total equity and liabilities | 10/49 | €2,130,165 | €1,991,049 | -€139,116 | -6.5% |
| Equity | 10/15 | €2,110,765 | €1,941,846 | -€168,919 | -8.0% |
| Contributions | 10/11 | €1,522,000 | €1,522,000 | = | 0.0% |
| Reserves | 13 | €588,765 | €419,846 | -€168,919 | -28.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €588,765 | €419,846 | -€168,919 | -28.7% |
| Amounts payable | 17/49 | €19,400 | €49,202 | +€29,803 | +154% |
| Amounts payable within one year | 42/48 | €19,400 | €49,199 | +€29,799 | +154% |
| Trade debts | 44 | €5,616 | €26,818 | +€21,203 | +378% |
| Suppliers | 440/4 | €5,616 | €26,818 | +€21,203 | +378% |
| Taxes, remuneration and social security | 45 | €13,784 | €22,381 | +€8,596 | +62.4% |
| Taxes | 450/3 | €9,991 | €11,815 | +€1,825 | +18.3% |
| Remuneration and social security | 454/9 | €3,793 | €10,565 | +€6,772 | +179% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €57,640 | €60,671 | +€3,031 | +5.3% |
| Other operating charges | 640/8 | €1,022 | €1,736 | +€714 | +69.9% |
| Gross operating margin | 9900 | €72,412 | €89,437 | +€17,026 | +23.5% |
| Operating profit (loss) | 9901 | €13,749 | €27,030 | +€13,281 | +96.6% |
| Financial income | 75/76B | €1,888 | €5,581 | +€3,693 | +196% |
| Recurring financial income | 75 | €1,888 | €5,581 | +€3,693 | +196% |
| Financial charges | 65/66B | €249 | €94 | -€154 | -62.0% |
| Recurring financial charges | 65 | €249 | €94 | -€154 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €15,389 | €32,517 | +€17,128 | +111% |
| Income taxes | 67/77 | - | €1,434 | +€1,434 | |
| Profit (loss) for the period | 9904 | €15,389 | €31,083 | +€15,694 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €15,389 | €31,083 | +€15,694 | +102% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.