SALOMA: 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.
SALOMA
Largest movements
- Tangible fixed assets +€35,645
up €35,645 (+3,384%), from €1,053 to €36,699
- Cash +€27,792
up €27,792 (+561%), from €4,957 to €32,749
mainly Trade debts (+€36,386) and Net result for the year (+€13,655)
- Receivables within one year +€12,927
up €12,927 (+642%), from €2,012 to €14,939
- Trade debts +€36,386
up €36,386 (+418%), from €8,697 to €45,083
- Profit (loss) carried forward +€13,655
up €13,655 (+3.0%), from -€456,062 to -€442,407
- Debts after one year +€9,564
up €9,564 (+6.2%), from €155,433 to €164,997
of which Financial debts: +€31,047
- Tax, wage and social debts +€9,043
up €9,043 (+162%), from €5,593 to €14,636
- Current portion of long-term debt +€7,098
new in 2025: €7,098
- Gross operating margin +€16,164
up €16,164 (+190%), from €8,487 to €24,650
- Taxes +€4,747
up €4,747 (+268%), from €1,772 to €6,519
- Financial charges -€416
down €416 (-18.5%), from €2,255 to €1,838
- Other operating charges +€359
up €359 (+27.9%), from €1,287 to €1,645
- Depreciation -€282
down €282 (-22.1%), from €1,275 to €993
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 | €8,660 | €84,407 | +€75,747 | +875% |
| Fixed assets | 21/28 | €1,073 | €36,719 | +€35,645 | +3,322% |
| Tangible fixed assets | 22/27 | €1,053 | €36,699 | +€35,645 | +3,384% |
| Furniture and vehicles | 24 | €1,053 | €36,699 | +€35,645 | +3,384% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €7,587 | €47,688 | +€40,102 | +529% |
| Amounts receivable within one year | 40/41 | €2,012 | €14,939 | +€12,927 | +642% |
| Trade receivables | 40 | €2,012 | €14,939 | +€12,927 | +642% |
| Cash at bank and in hand | 54/58 | €4,957 | €32,749 | +€27,792 | +561% |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €8,660 | €84,407 | +€75,747 | +875% |
| Equity | 10/15 | -€161,062 | -€147,407 | +€13,655 | +8.5% |
| Contributions | 10/11 | €295,000 | €295,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€456,062 | -€442,407 | +€13,655 | +3.0% |
| Amounts payable | 17/49 | €169,722 | €231,814 | +€62,092 | +36.6% |
| Amounts payable after more than one year | 17 | €155,433 | €164,997 | +€9,564 | +6.2% |
| Financial debts | 170/4 | - | €31,047 | +€31,047 | |
| Other amounts payable | 178/9 | €155,433 | €133,950 | -€21,483 | -13.8% |
| Amounts payable within one year | 42/48 | €14,289 | €66,817 | +€52,527 | +368% |
| Current portion of amounts payable after more than one year | 42 | - | €7,098 | +€7,098 | |
| Trade debts | 44 | €8,697 | €45,083 | +€36,386 | +418% |
| Suppliers | 440/4 | €8,697 | €45,083 | +€36,386 | +418% |
| Taxes, remuneration and social security | 45 | €5,593 | €14,636 | +€9,043 | +162% |
| Taxes | 450/3 | €5,593 | €14,636 | +€9,043 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €993 | -€282 | -22.1% |
| Other operating charges | 640/8 | €1,287 | €1,645 | +€359 | +27.9% |
| Gross operating margin | 9900 | €8,487 | €24,650 | +€16,164 | +190% |
| Operating profit (loss) | 9901 | €5,925 | €22,012 | +€16,087 | +272% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €2,255 | €1,838 | -€416 | -18.5% |
| Recurring financial charges | 65 | €2,255 | €1,838 | -€416 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €3,678 | €20,174 | +€16,496 | +449% |
| Income taxes | 67/77 | €1,772 | €6,519 | +€4,747 | +268% |
| Profit (loss) for the period | 9904 | €1,906 | €13,655 | +€11,749 | +616% |
| Profit (loss) for the period to be appropriated | 9905 | €1,906 | €13,655 | +€11,749 | +616% |
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 13 October 2026 via checked.be.