SALMANE: 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.
SALMANE
Largest movements
- Receivables within one year -€4,026
down €4,026 (-57.8%), from €6,967 to €2,940
of which Trade receivables: -€4,000
- Cash +€3,673
up €3,673 (+25.1%), from €14,618 to €18,291
- Tangible fixed assets -€3,500
no longer reported in 2025 (was €3,500)
- Stocks and contracts +€1,100
up €1,100 (+3.8%), from €28,817 to €29,917
- Other debts -€9,413
down €9,413 (-81.8%), from €11,509 to €2,096
- Profit (loss) carried forward +€8,102
up €8,102, from -€4,308 to €3,794
- Trade debts -€5,172
down €5,172 (-34.5%), from €14,976 to €9,804
- Tax, wage and social debts +€3,730
up €3,730 (+207.1%), from €1,801 to €5,531
of which Remuneration and social security: +€2,732
- Gross operating margin +€26,228
up €26,228 (+171.2%), from €15,318 to €41,546
- Staff costs +€19,203
up €19,203 (+60884.8%), from €32 to €19,235
- Depreciation +€2,799
up €2,799 (+140.0%), from €2,000 to €4,799
- Other operating charges +€1,013
up €1,013 (+6.9%), from €14,661 to €15,674
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,087 | €51,333 | -€2,753 | -5.1% |
| Fixed assets | 21/28 | €3,685 | €185 | -€3,500 | -95.0% |
| Tangible fixed assets | 22/27 | €3,500 | - | -€3,500 | |
| Furniture and vehicles | 24 | €3,500 | - | -€3,500 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €50,402 | €51,148 | +€747 | +1.5% |
| Stocks and contracts in progress | 3 | €28,817 | €29,917 | +€1,100 | +3.8% |
| Stocks | 30/36 | €28,817 | €29,917 | +€1,100 | +3.8% |
| Amounts receivable within one year | 40/41 | €6,967 | €2,940 | -€4,026 | -57.8% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €2,967 | €2,940 | -€26 | -0.9% |
| Cash at bank and in hand | 54/58 | €14,618 | €18,291 | +€3,673 | +25.1% |
| Total equity and liabilities | 10/49 | €54,087 | €51,333 | -€2,753 | -5.1% |
| Equity | 10/15 | €25,801 | €33,903 | +€8,102 | +31.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €109 | €109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €83 | €83 | = | 0.0% |
| Reserves not available under the articles | 1311 | €83 | €83 | = | 0.0% |
| Distributable reserves | 133 | €26 | €26 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,308 | €3,794 | +€8,102 | |
| Amounts payable | 17/49 | €28,285 | €17,430 | -€10,855 | -38.4% |
| Amounts payable within one year | 42/48 | €28,285 | €17,430 | -€10,855 | -38.4% |
| Trade debts | 44 | €14,976 | €9,804 | -€5,172 | -34.5% |
| Suppliers | 440/4 | €14,976 | €9,804 | -€5,172 | -34.5% |
| Taxes, remuneration and social security | 45 | €1,801 | €5,531 | +€3,730 | +207.1% |
| Taxes | 450/3 | €1,801 | €2,799 | +€998 | +55.4% |
| Remuneration and social security | 454/9 | - | €2,732 | +€2,732 | |
| Other amounts payable | 47/48 | €11,509 | €2,096 | -€9,413 | -81.8% |
| Remuneration, social security and pensions | 62 | €32 | €19,235 | +€19,203 | +60884.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €4,799 | +€2,799 | +140.0% |
| Other operating charges | 640/8 | €14,661 | €15,674 | +€1,013 | +6.9% |
| Gross operating margin | 9900 | €15,318 | €41,546 | +€26,228 | +171.2% |
| Operating profit (loss) | 9901 | -€1,375 | €1,838 | +€3,213 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €269 | €184 | -€85 | -31.7% |
| Recurring financial charges | 65 | €269 | €184 | -€85 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,644 | €1,719 | +€3,363 | |
| Profit (loss) for the period | 9904 | -€1,644 | €1,719 | +€3,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,644 | €1,719 | +€3,363 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.