SALMA NUOVA: 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.
SALMA NUOVA
Largest movements
- Receivables within one year +€2,509
up €2,509 (+21.0%), from €11,919 to €14,428
of which Other amounts receivable: +€3,058
- Other debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€9,018
down €9,018 (-24.7%), from €36,477 to €27,459
- Trade debts +€1,339
up €1,339 (+85.8%), from €1,561 to €2,901
- Gross operating margin -€1,431
down €1,431 (-21.8%), from -€6,560 to -€7,991
- Other operating charges +€100
new in 2025: €100
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 | €106,238 | €108,559 | +€2,321 | +2.2% |
| Fixed assets | 21/28 | €91,670 | €91,670 | = | 0.0% |
| Financial fixed assets | 28 | €91,670 | €91,670 | = | 0.0% |
| Current assets | 29/58 | €14,568 | €16,889 | +€2,321 | +15.9% |
| Amounts receivable within one year | 40/41 | €11,919 | €14,428 | +€2,509 | +21.0% |
| Trade receivables | 40 | €549 | €0 | -€549 | -100% |
| Other amounts receivable | 41 | €11,370 | €14,428 | +€3,058 | +26.9% |
| Cash at bank and in hand | 54/58 | €2,193 | €1,650 | -€543 | -24.7% |
| Deferred charges and accrued income | 490/1 | €456 | €811 | +€355 | +78.0% |
| Total equity and liabilities | 10/49 | €106,238 | €108,559 | +€2,321 | +2.2% |
| Equity | 10/15 | €104,677 | €95,659 | -€9,018 | -8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,477 | €27,459 | -€9,018 | -24.7% |
| Amounts payable | 17/49 | €1,561 | €12,901 | +€11,339 | +726% |
| Amounts payable within one year | 42/48 | €1,561 | €12,901 | +€11,339 | +726% |
| Trade debts | 44 | €1,561 | €2,901 | +€1,339 | +85.8% |
| Suppliers | 440/4 | €1,561 | €2,901 | +€1,339 | +85.8% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Non-recurring operating charges | 66A | €4,613 | €3,109 | -€1,504 | -32.6% |
| Gross operating margin | 9900 | -€6,560 | -€7,991 | -€1,431 | -21.8% |
| Operating profit (loss) | 9901 | -€11,173 | -€11,200 | -€27 | -0.2% |
| Financial income | 75/76B | €2,412 | €2,360 | -€52 | -2.2% |
| Recurring financial income | 75 | €2,412 | €2,360 | -€52 | -2.2% |
| Financial charges | 65/66B | €152 | €178 | +€26 | +17.3% |
| Recurring financial charges | 65 | €152 | €178 | +€26 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,913 | -€9,018 | -€105 | -1.2% |
| Profit (loss) for the period | 9904 | -€8,913 | -€9,018 | -€105 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,913 | -€9,018 | -€105 | -1.2% |
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 29 October 2026 via checked.be.