SALINAS: 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.
SALINAS
Largest movements
- Receivables within one year +€14,313
up €14,313 (+559.3%), from €2,559 to €16,872
of which Trade receivables: +€14,099
- Tangible fixed assets +€604
up €604 (+15.6%), from €3,861 to €4,465
- Other debts +€11,311
up €11,311 (+21.0%), from €53,799 to €65,110
- Profit (loss) carried forward +€2,191
up €2,191 (+2.9%), from -€76,759 to -€74,568
- Accrued charges and deferred income +€1,200
up €1,200 (+200.0%), from €600 to €1,800
- Tax, wage and social debts +€900
up €900 (+160.3%), from €562 to €1,462
- Short-term financial debts -€894
down €894 (-18.3%), from €4,882 to €3,987
- Gross operating margin +€27,264
up €27,264, from -€20,177 to €7,087
- Other operating charges +€984
up €984 (+78.2%), from €1,258 to €2,242
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,009 | €23,728 | +€14,719 | +163.4% |
| Fixed assets | 21/28 | €5,861 | €6,465 | +€604 | +10.3% |
| Tangible fixed assets | 22/27 | €3,861 | €4,465 | +€604 | +15.6% |
| Plant, machinery and equipment | 23 | €3,861 | €4,465 | +€604 | +15.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €3,148 | €17,263 | +€14,115 | +448.4% |
| Amounts receivable within one year | 40/41 | €2,559 | €16,872 | +€14,313 | +559.3% |
| Trade receivables | 40 | €2,541 | €16,640 | +€14,099 | +554.8% |
| Other amounts receivable | 41 | €18 | €232 | +€214 | +1184.3% |
| Cash at bank and in hand | 54/58 | €18 | €44 | +€26 | +147.1% |
| Deferred charges and accrued income | 490/1 | €571 | €347 | -€224 | -39.2% |
| Total equity and liabilities | 10/49 | €9,009 | €23,728 | +€14,719 | +163.4% |
| Equity | 10/15 | -€53,732 | -€51,541 | +€2,191 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,827 | €16,827 | = | 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% |
| Distributable reserves | 133 | €14,967 | €14,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,759 | -€74,568 | +€2,191 | +2.9% |
| Amounts payable | 17/49 | €62,741 | €75,268 | +€12,528 | +20.0% |
| Amounts payable within one year | 42/48 | €62,141 | €73,468 | +€11,328 | +18.2% |
| Financial debts | 43 | €4,882 | €3,987 | -€894 | -18.3% |
| Credit institutions | 430/8 | €4,882 | €3,987 | -€894 | -18.3% |
| Trade debts | 44 | €2,898 | €2,909 | +€11 | +0.4% |
| Suppliers | 440/4 | €2,898 | €2,909 | +€11 | +0.4% |
| Taxes, remuneration and social security | 45 | €562 | €1,462 | +€900 | +160.3% |
| Taxes | 450/3 | €562 | €1,462 | +€900 | +160.3% |
| Other amounts payable | 47/48 | €53,799 | €65,110 | +€11,311 | +21.0% |
| Accrued charges and deferred income | 492/3 | €600 | €1,800 | +€1,200 | +200.0% |
| Non-recurring operating income | 76A | €775 | €0 | -€775 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,695 | €1,610 | -€85 | -5.0% |
| Other operating charges | 640/8 | €1,258 | €2,242 | +€984 | +78.2% |
| Gross operating margin | 9900 | -€20,177 | €7,087 | +€27,264 | |
| Operating profit (loss) | 9901 | -€23,129 | €3,235 | +€26,364 | |
| Financial income | 75/76B | €54 | €8 | -€47 | -85.9% |
| Recurring financial income | 75 | €54 | €8 | -€47 | -85.9% |
| Financial charges | 65/66B | €745 | €870 | +€125 | +16.8% |
| Recurring financial charges | 65 | €745 | €870 | +€125 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,819 | €2,373 | +€26,192 | |
| Income taxes | 67/77 | €173 | €182 | +€9 | +5.5% |
| Profit (loss) for the period | 9904 | -€23,992 | €2,191 | +€26,183 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,992 | €2,191 | +€26,183 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.