SALIMA: 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.
SALIMA
Largest movements
- Tangible fixed assets -€9,151
down €9,151 (-38.7%), from €23,640 to €14,489
- Cash +€4,011
up €4,011 (+114%), from €3,518 to €7,529
mainly Depreciation (+€9,151) and Trade debts (+€872)
- Deferred charges and accrued income -€534
no longer reported in 2025 (was €534)
- Debts after one year -€4,331
down €4,331 (-57.1%), from €7,581 to €3,250
- Profit (loss) carried forward -€2,106
down €2,106 (-13.0%), from €16,253 to €14,147
- Trade debts +€872
up €872 (+320%), from €273 to €1,144
- Depreciation +€5,338
up €5,338 (+140%), from €3,813 to €9,151
- Gross operating margin +€3,610
up €3,610 (+96.6%), from €3,737 to €7,347
- Financial income -€692
no longer reported in 2025 (was €692)
- Other operating charges -€529
down €529 (-78.0%), from €677 to €149
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 | €42,309 | €36,848 | -€5,461 | -12.9% |
| Fixed assets | 21/28 | €23,640 | €14,489 | -€9,151 | -38.7% |
| Tangible fixed assets | 22/27 | €23,640 | €14,489 | -€9,151 | -38.7% |
| Furniture and vehicles | 24 | €23,640 | €14,489 | -€9,151 | -38.7% |
| Current assets | 29/58 | €18,670 | €22,359 | +€3,690 | +19.8% |
| Amounts receivable within one year | 40/41 | €14,618 | €14,830 | +€213 | +1.5% |
| Other amounts receivable | 41 | €14,618 | €14,830 | +€213 | +1.5% |
| Cash at bank and in hand | 54/58 | €3,518 | €7,529 | +€4,011 | +114% |
| Deferred charges and accrued income | 490/1 | €534 | - | -€534 | |
| Total equity and liabilities | 10/49 | €42,309 | €36,848 | -€5,461 | -12.9% |
| Equity | 10/15 | €29,842 | €27,736 | -€2,106 | -7.1% |
| Contributions | 10/11 | €11,730 | €11,730 | = | 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 | €16,253 | €14,147 | -€2,106 | -13.0% |
| Amounts payable | 17/49 | €12,468 | €9,112 | -€3,355 | -26.9% |
| Amounts payable after more than one year | 17 | €7,581 | €3,250 | -€4,331 | -57.1% |
| Financial debts | 170/4 | €7,581 | €3,250 | -€4,331 | -57.1% |
| Amounts payable within one year | 42/48 | €4,887 | €5,862 | +€975 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €4,336 | €4,333 | -€3 | -0.1% |
| Trade debts | 44 | €273 | €1,144 | +€872 | +320% |
| Suppliers | 440/4 | €273 | €1,144 | +€872 | +320% |
| Taxes, remuneration and social security | 45 | €279 | €385 | +€106 | +38.1% |
| Taxes | 450/3 | €279 | €385 | +€106 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,813 | €9,151 | +€5,338 | +140% |
| Other operating charges | 640/8 | €677 | €149 | -€529 | -78.0% |
| Gross operating margin | 9900 | €3,737 | €7,347 | +€3,610 | +96.6% |
| Operating profit (loss) | 9901 | -€753 | -€1,953 | -€1,200 | -159% |
| Financial income | 75/76B | €692 | - | -€692 | |
| Recurring financial income | 75 | €692 | - | -€692 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€214 | -€2,106 | -€1,892 | -884% |
| Profit (loss) for the period | 9904 | -€214 | -€2,106 | -€1,892 | -884% |
| Profit (loss) for the period to be appropriated | 9905 | -€214 | -€2,106 | -€1,892 | -884% |
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 16 October 2026 via checked.be.