SALMENTO: 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.
SALMENTO
Largest movements
- Cash +€13,966
up €13,966 (+70.8%), from €19,717 to €33,683
mainly Net result for the year (+€53,477) and Tax, wage and social debts (+€15,193)
- Receivables within one year -€13,446
down €13,446 (-23.7%), from €56,828 to €43,382
of which Other amounts receivable: -€19,601
- Tangible fixed assets -€1,910
down €1,910 (-17.6%), from €10,835 to €8,925
of which Other tangible fixed assets: -€1,821
- Reserves -€15,310
down €15,310 (-35.0%), from €43,787 to €28,477
- Tax, wage and social debts +€15,193
up €15,193 (+506%), from €3,000 to €18,193
- Other debts -€4,653
down €4,653 (-30.6%), from €15,221 to €10,569
- Trade debts +€2,112
up €2,112 (+9.4%), from €22,372 to €24,484
- Accrued charges and deferred income +€940
up €940 (+23.2%), from €4,060 to €5,000
- Gross operating margin +€32,576
up €32,576 (+72.2%), from €45,137 to €77,713
- Taxes +€10,254
up €10,254 (+104%), from €9,822 to €20,076
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 | €88,541 | €86,823 | -€1,718 | -1.9% |
| Fixed assets | 21/28 | €10,835 | €8,925 | -€1,910 | -17.6% |
| Tangible fixed assets | 22/27 | €10,835 | €8,925 | -€1,910 | -17.6% |
| Furniture and vehicles | 24 | €603 | €514 | -€89 | -14.8% |
| Other tangible fixed assets | 26 | €10,233 | €8,412 | -€1,821 | -17.8% |
| Current assets | 29/58 | €77,706 | €77,898 | +€192 | +0.2% |
| Amounts receivable within one year | 40/41 | €56,828 | €43,382 | -€13,446 | -23.7% |
| Trade receivables | 40 | €32,938 | €39,094 | +€6,155 | +18.7% |
| Other amounts receivable | 41 | €23,889 | €4,288 | -€19,601 | -82.0% |
| Cash at bank and in hand | 54/58 | €19,717 | €33,683 | +€13,966 | +70.8% |
| Deferred charges and accrued income | 490/1 | €1,161 | €833 | -€328 | -28.3% |
| Total equity and liabilities | 10/49 | €88,541 | €86,823 | -€1,718 | -1.9% |
| Equity | 10/15 | €43,887 | €28,577 | -€15,310 | -34.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €43,787 | €28,477 | -€15,310 | -35.0% |
| Distributable reserves | 133 | €43,787 | €28,477 | -€15,310 | -35.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,654 | €58,246 | +€13,592 | +30.4% |
| Amounts payable within one year | 42/48 | €40,594 | €53,246 | +€12,652 | +31.2% |
| Trade debts | 44 | €22,372 | €24,484 | +€2,112 | +9.4% |
| Suppliers | 440/4 | €22,372 | €24,484 | +€2,112 | +9.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €18,193 | +€15,193 | +506% |
| Taxes | 450/3 | €3,000 | €18,193 | +€15,193 | +506% |
| Other amounts payable | 47/48 | €15,221 | €10,569 | -€4,653 | -30.6% |
| Accrued charges and deferred income | 492/3 | €4,060 | €5,000 | +€940 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €1,910 | -€21 | -1.1% |
| Other operating charges | 640/8 | €1,483 | €817 | -€666 | -44.9% |
| Gross operating margin | 9900 | €45,137 | €77,713 | +€32,576 | +72.2% |
| Operating profit (loss) | 9901 | €41,723 | €74,986 | +€33,262 | +79.7% |
| Financial income | 75/76B | €34 | €723 | +€689 | +2,044% |
| Recurring financial income | 75 | €34 | €723 | +€689 | +2,044% |
| Financial charges | 65/66B | €2,891 | €2,156 | -€735 | -25.4% |
| Recurring financial charges | 65 | €2,891 | €2,156 | -€735 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €38,866 | €73,553 | +€34,687 | +89.2% |
| Income taxes | 67/77 | €9,822 | €20,076 | +€10,254 | +104% |
| Profit (loss) for the period | 9904 | €29,044 | €53,477 | +€24,433 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,044 | €53,477 | +€24,433 | +84.1% |
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 21 October 2026 via checked.be.