SALMI: 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.
SALMI
Largest movements
- Receivables within one year -€21,663
down €21,663 (-93.1%), from €23,268 to €1,605
of which Trade receivables: -€21,200
- Cash +€5,334
up €5,334 (+99.8%), from €5,346 to €10,681
mainly Net result for the year (+€35,839) and Receivables within one year (+€21,663)
- Profit (loss) carried forward +€35,839
up €35,839, from -€33,103 to €2,735
- Other debts -€33,403
no longer reported in 2025 (was €33,403)
- Tax, wage and social debts -€18,991
down €18,991 (-80.8%), from €23,509 to €4,518
of which Remuneration and social security: -€19,850
- Staff costs -€42,639
no longer reported in 2025 (was €42,639)
- Gross operating margin -€3,138
down €3,138 (-7.4%), from €42,324 to €39,186
- Taxes +€2,112
new in 2025: €2,112
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 | €30,356 | €14,072 | -€16,283 | -53.6% |
| Current assets | 29/58 | €30,356 | €14,072 | -€16,283 | -53.6% |
| Stocks and contracts in progress | 3 | €1,742 | €1,787 | +€45 | +2.6% |
| Stocks | 30/36 | €1,742 | €1,787 | +€45 | +2.6% |
| Amounts receivable within one year | 40/41 | €23,268 | €1,605 | -€21,663 | -93.1% |
| Trade receivables | 40 | €21,200 | - | -€21,200 | |
| Other amounts receivable | 41 | €2,068 | €1,605 | -€463 | -22.4% |
| Cash at bank and in hand | 54/58 | €5,346 | €10,681 | +€5,334 | +99.8% |
| Total equity and liabilities | 10/49 | €30,356 | €14,072 | -€16,283 | -53.6% |
| Equity | 10/15 | -€26,660 | €9,179 | +€35,839 | |
| Contributions | 10/11 | €6,444 | €6,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,103 | €2,735 | +€35,839 | |
| Amounts payable | 17/49 | €57,016 | €4,893 | -€52,122 | -91.4% |
| Amounts payable within one year | 42/48 | €57,016 | €4,893 | -€52,122 | -91.4% |
| Trade debts | 44 | €103 | €375 | +€272 | +263% |
| Suppliers | 440/4 | €103 | €375 | +€272 | +263% |
| Taxes, remuneration and social security | 45 | €23,509 | €4,518 | -€18,991 | -80.8% |
| Taxes | 450/3 | €3,244 | €4,104 | +€859 | +26.5% |
| Remuneration and social security | 454/9 | €20,265 | €415 | -€19,850 | -98.0% |
| Other amounts payable | 47/48 | €33,403 | - | -€33,403 | |
| Remuneration, social security and pensions | 62 | €42,639 | - | -€42,639 | |
| Other operating charges | 640/8 | €725 | €1,094 | +€369 | +50.9% |
| Gross operating margin | 9900 | €42,324 | €39,186 | -€3,138 | -7.4% |
| Operating profit (loss) | 9901 | -€1,041 | €38,092 | +€39,132 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €160 | €153 | -€6 | -4.0% |
| Recurring financial charges | 65 | €160 | €153 | -€6 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,200 | €37,951 | +€39,151 | |
| Income taxes | 67/77 | - | €2,112 | +€2,112 | |
| Profit (loss) for the period | 9904 | -€1,200 | €35,839 | +€37,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,200 | €35,839 | +€37,039 |
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 27 October 2026 via checked.be.