SALMA SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€99,360
up €99,360 (+133%), from €74,532 to €173,892
- Tangible fixed assets +€10,366
up €10,366 (+27.2%), from €38,077 to €48,442
- Cash -€4,617
down €4,617 (-26.0%), from €17,738 to €13,121
mainly Receivables within one year (-€99,360) and Investment in fixed assets (net) (-€26,442)
- Trade debts +€109,566
up €109,566 (+144%), from €76,256 to €185,822
- Other debts -€3,673
down €3,673 (-66.9%), from €5,491 to €1,818
- Other operating charges +€1,959
up €1,959 (+38.3%), from €5,111 to €7,069
- Gross operating margin +€1,004
up €1,004 (+4.3%), from €23,231 to €24,235
- Depreciation +€778
up €778 (+5.1%), from €15,298 to €16,076
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 | €130,347 | €235,456 | +€105,109 | +80.6% |
| Fixed assets | 21/28 | €38,077 | €48,442 | +€10,366 | +27.2% |
| Tangible fixed assets | 22/27 | €38,077 | €48,442 | +€10,366 | +27.2% |
| Furniture and vehicles | 24 | €38,077 | €48,442 | +€10,366 | +27.2% |
| Current assets | 29/58 | €92,270 | €187,013 | +€94,743 | +103% |
| Amounts receivable within one year | 40/41 | €74,532 | €173,892 | +€99,360 | +133% |
| Trade receivables | 40 | €74,532 | €173,892 | +€99,360 | +133% |
| Cash at bank and in hand | 54/58 | €17,738 | €13,121 | -€4,617 | -26.0% |
| Total equity and liabilities | 10/49 | €130,347 | €235,456 | +€105,109 | +80.6% |
| Equity | 10/15 | €44,521 | €45,409 | +€888 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274 | €274 | = | 0.0% |
| Distributable reserves | 133 | €274 | €274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,647 | €26,536 | +€888 | +3.5% |
| Amounts payable | 17/49 | €85,826 | €190,047 | +€104,221 | +121% |
| Amounts payable within one year | 42/48 | €85,826 | €190,047 | +€104,221 | +121% |
| Trade debts | 44 | €76,256 | €185,822 | +€109,566 | +144% |
| Suppliers | 440/4 | €76,256 | €185,822 | +€109,566 | +144% |
| Taxes, remuneration and social security | 45 | €4,079 | €2,407 | -€1,672 | -41.0% |
| Taxes | 450/3 | €2,879 | €2,407 | -€472 | -16.4% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €5,491 | €1,818 | -€3,673 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,298 | €16,076 | +€778 | +5.1% |
| Other operating charges | 640/8 | €5,111 | €7,069 | +€1,959 | +38.3% |
| Gross operating margin | 9900 | €23,231 | €24,235 | +€1,004 | +4.3% |
| Operating profit (loss) | 9901 | €2,822 | €1,089 | -€1,733 | -61.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €155 | €201 | +€46 | +29.6% |
| Recurring financial charges | 65 | €155 | €201 | +€46 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €2,667 | €888 | -€1,778 | -66.7% |
| Profit (loss) for the period | 9904 | €2,667 | €888 | -€1,778 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,667 | €888 | -€1,778 | -66.7% |
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 24 October 2026 via checked.be.