SALKI: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
SALKI
Largest movements
- Tangible fixed assets +€27,881
up €27,881 (+18.8%), from €148,283 to €176,164
of which Furniture and vehicles: +€36,555
- Cash +€4,349
up €4,349 (+142%), from €3,057 to €7,406
mainly Depreciation (+€12,119) and Debts after one year (+€12,062)
- Receivables within one year -€3,326
down €3,326 (-27.5%), from €12,079 to €8,752
of which Other amounts receivable: -€7,659
- Debts after one year +€12,062
up €12,062 (+13.3%), from €90,636 to €102,698
- Current portion of long-term debt +€6,316
up €6,316 (+46.2%), from €13,673 to €19,989
- Trade debts +€5,797
up €5,797 (+529%), from €1,096 to €6,893
- Reserves +€5,491
up €5,491 (+11.3%), from €48,601 to €54,092
of which Distributable reserves: +€5,491
- Gross operating margin +€11,108
up €11,108 (+30.6%), from €36,252 to €47,360
- Other operating charges +€7,047
up €7,047 (+101%), from €7,005 to €14,051
- Depreciation +€3,065
up €3,065 (+33.8%), from €9,054 to €12,119
- Taxes +€1,069
up €1,069 (+48.0%), from €2,225 to €3,293
- Financial charges +€497
up €497 (+17.5%), from €2,838 to €3,335
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,244 | €196,772 | +€29,528 | +17.7% |
| Fixed assets | 21/28 | €148,283 | €176,164 | +€27,881 | +18.8% |
| Tangible fixed assets | 22/27 | €148,283 | €176,164 | +€27,881 | +18.8% |
| Land and buildings | 22 | €140,200 | €132,400 | -€7,800 | -5.6% |
| Plant, machinery and equipment | 23 | €7,972 | €7,098 | -€874 | -11.0% |
| Furniture and vehicles | 24 | €111 | €36,667 | +€36,555 | +32,859% |
| Current assets | 29/58 | €18,961 | €20,608 | +€1,647 | +8.7% |
| Stocks and contracts in progress | 3 | €2,522 | €2,359 | -€163 | -6.5% |
| Stocks | 30/36 | €2,522 | €2,359 | -€163 | -6.5% |
| Amounts receivable within one year | 40/41 | €12,079 | €8,752 | -€3,326 | -27.5% |
| Trade receivables | 40 | €206 | €4,538 | +€4,332 | +2,107% |
| Other amounts receivable | 41 | €11,873 | €4,214 | -€7,659 | -64.5% |
| Cash at bank and in hand | 54/58 | €3,057 | €7,406 | +€4,349 | +142% |
| Deferred charges and accrued income | 490/1 | €1,303 | €2,091 | +€788 | +60.5% |
| Total equity and liabilities | 10/49 | €167,244 | €196,772 | +€29,528 | +17.7% |
| Equity | 10/15 | €54,851 | €60,342 | +€5,491 | +10.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €48,601 | €54,092 | +€5,491 | +11.3% |
| 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 | €46,741 | €52,232 | +€5,491 | +11.7% |
| Amounts payable | 17/49 | €112,393 | €136,430 | +€24,037 | +21.4% |
| Amounts payable after more than one year | 17 | €90,636 | €102,698 | +€12,062 | +13.3% |
| Financial debts | 170/4 | €90,636 | €102,698 | +€12,062 | +13.3% |
| Amounts payable within one year | 42/48 | €18,756 | €31,532 | +€12,775 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €13,673 | €19,989 | +€6,316 | +46.2% |
| Trade debts | 44 | €1,096 | €6,893 | +€5,797 | +529% |
| Suppliers | 440/4 | €1,096 | €6,893 | +€5,797 | +529% |
| Taxes, remuneration and social security | 45 | €3,987 | €4,650 | +€663 | +16.6% |
| Taxes | 450/3 | €2,757 | €3,798 | +€1,041 | +37.7% |
| Remuneration and social security | 454/9 | €1,230 | €852 | -€378 | -30.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,200 | -€800 | -26.7% |
| Remuneration, social security and pensions | 62 | €9,093 | €9,070 | -€23 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,054 | €12,119 | +€3,065 | +33.8% |
| Other operating charges | 640/8 | €7,005 | €14,051 | +€7,047 | +101% |
| Gross operating margin | 9900 | €36,252 | €47,360 | +€11,108 | +30.6% |
| Operating profit (loss) | 9901 | €11,100 | €12,120 | +€1,020 | +9.2% |
| Financial charges | 65/66B | €2,838 | €3,335 | +€497 | +17.5% |
| Recurring financial charges | 65 | €2,838 | €3,335 | +€497 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €8,262 | €8,784 | +€523 | +6.3% |
| Income taxes | 67/77 | €2,225 | €3,293 | +€1,069 | +48.0% |
| Profit (loss) for the period | 9904 | €6,037 | €5,491 | -€546 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,037 | €5,491 | -€546 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.