SALLEVER: what changed
What changed
SALLEVER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€30,332
2024 · €15,845+€14,487
Equity
€285,238
2024 · €267,070+€18,168
Cash
€1,618
2024 · €261+€1,357
Balance sheet total
€368,616
2024 · €383,483-€14,867
Largest movements
Assets
- Receivables within one year -€31,541
down €31,541 (-63.8%), from €49,451 to €17,910
of which Trade receivables: -€31,478
- Deferred charges and accrued income +€21,526
up €21,526 (+14,317%), from €150 to €21,676
- Tangible fixed assets -€15,597
down €15,597 (-5.0%), from €313,536 to €297,938
of which Land and buildings: -€14,293
- Current investments +€9,388
up €9,388 (+46.7%), from €20,086 to €29,474
Equity and liabilities
- Trade debts -€34,132
down €34,132 (-68.8%), from €49,577 to €15,446
- Reserves +€18,168
up €18,168 (+8.8%), from €205,570 to €223,738
of which Distributable reserves: +€18,168
- Tax, wage and social debts +€9,372
up €9,372 (+157%), from €5,977 to €15,350
- Current portion of long-term debt -€4,716
down €4,716 (-72.5%), from €6,506 to €1,790
Income statement
- Gross operating margin +€20,584
up €20,584 (+45.9%), from €44,832 to €65,416
- Taxes +€7,575
up €7,575 (+93.2%), from €8,125 to €15,700
- Financial charges -€1,195
down €1,195 (-33.6%), from €3,562 to €2,367
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.
Result 2024
€15,845
Gross operating margin
+€20,584
Depreciation
+€459
Other operating charges
-€3
Financial income
-€173
Financial charges
+€1,195
Taxes
-€7,575
Result 2025
€30,332
raises the resultlowers the result
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.
From operations
+€29,415
Investment
-€9,388
Financing
-€18,670
Cash 2024
€261
From operations (derived)
+€29,415
Net result for the year
+€30,332
Depreciation
+€15,597
Receivables within one year
+€31,541
Deferred charges and accrued income
-€21,526
Trade debts
-€34,132
Tax, wage and social debts
+€9,372
Other debts
-€3,633
Accrued charges and deferred income
+€1,863
Investment (derived)
-€9,388
Current investments
-€9,388
Financing
-€18,670
Debts after one year
-€1,790
Current portion of long-term debt
-€4,716
Contributions, distributions and other
-€12,164
Cash 2025
€1,618
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,483 | €368,616 | -€14,867 | -3.9% |
| Fixed assets | 21/28 | €313,536 | €297,938 | -€15,597 | -5.0% |
| Tangible fixed assets | 22/27 | €313,536 | €297,938 | -€15,597 | -5.0% |
| Land and buildings | 22 | €306,172 | €291,878 | -€14,293 | -4.7% |
| Plant, machinery and equipment | 23 | €3,779 | €2,475 | -€1,304 | -34.5% |
| Other tangible fixed assets | 26 | €3,585 | €3,585 | = | 0.0% |
| Current assets | 29/58 | €69,948 | €70,678 | +€731 | +1.0% |
| Amounts receivable within one year | 40/41 | €49,451 | €17,910 | -€31,541 | -63.8% |
| Trade receivables | 40 | €49,388 | €17,910 | -€31,478 | -63.7% |
| Other amounts receivable | 41 | €62 | - | -€62 | |
| Current investments | 50/53 | €20,086 | €29,474 | +€9,388 | +46.7% |
| Cash at bank and in hand | 54/58 | €261 | €1,618 | +€1,357 | +521% |
| Deferred charges and accrued income | 490/1 | €150 | €21,676 | +€21,526 | +14,317% |
| Total equity and liabilities | 10/49 | €383,483 | €368,616 | -€14,867 | -3.9% |
| Equity | 10/15 | €267,070 | €285,238 | +€18,168 | +6.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €205,570 | €223,738 | +€18,168 | +8.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €199,420 | €217,588 | +€18,168 | +9.1% |
| Amounts payable | 17/49 | €116,414 | €83,379 | -€33,035 | -28.4% |
| Amounts payable after more than one year | 17 | €2,238 | €448 | -€1,790 | -80.0% |
| Financial debts | 170/4 | €2,238 | €448 | -€1,790 | -80.0% |
| Amounts payable within one year | 42/48 | €112,657 | €79,550 | -€33,107 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €6,506 | €1,790 | -€4,716 | -72.5% |
| Trade debts | 44 | €49,577 | €15,446 | -€34,132 | -68.8% |
| Suppliers | 440/4 | €49,577 | €15,446 | -€34,132 | -68.8% |
| Taxes, remuneration and social security | 45 | €5,977 | €15,350 | +€9,372 | +157% |
| Taxes | 450/3 | €5,977 | €15,350 | +€9,372 | +157% |
| Other amounts payable | 47/48 | €50,597 | €46,964 | -€3,633 | -7.2% |
| Accrued charges and deferred income | 492/3 | €1,518 | €3,381 | +€1,863 | +123% |
| Non-recurring operating income | 76A | - | €6,298 | +€6,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,056 | €15,597 | -€459 | -2.9% |
| Other operating charges | 640/8 | €1,590 | €1,593 | +€3 | +0.2% |
| Gross operating margin | 9900 | €44,832 | €65,416 | +€20,584 | +45.9% |
| Operating profit (loss) | 9901 | €27,186 | €48,226 | +€21,040 | +77.4% |
| Financial income | 75/76B | €346 | €173 | -€173 | -49.9% |
| Recurring financial income | 75 | €346 | €173 | -€173 | -49.9% |
| Financial charges | 65/66B | €3,562 | €2,367 | -€1,195 | -33.6% |
| Recurring financial charges | 65 | €3,562 | €2,367 | -€1,195 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €23,970 | €46,032 | +€22,062 | +92.0% |
| Income taxes | 67/77 | €8,125 | €15,700 | +€7,575 | +93.2% |
| Profit (loss) for the period | 9904 | €15,845 | €30,332 | +€14,487 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,845 | €30,332 | +€14,487 | +91.4% |
Next steps
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Calculation and sources
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 2 November 2026 via checked.be.