SALOME: 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.
SALOME
Largest movements
- Stocks and contracts +€49,046
up €49,046 (+64.0%), from €76,639 to €125,685
- Tangible fixed assets -€7,571
down €7,571 (-30.0%), from €25,236 to €17,664
of which Furniture and vehicles: -€4,642
- Receivables within one year -€6,367
down €6,367 (-3.9%), from €161,206 to €154,840
- Reserves +€37,837
up €37,837 (+113%), from €33,469 to €71,306
- Other debts -€35,000
no longer reported in 2024 (was €35,000)
- Tax, wage and social debts +€17,950
up €17,950 (+38.0%), from €47,246 to €65,196
of which Taxes: +€17,713
- Trade debts +€15,543
up €15,543 (+145%), from €10,717 to €26,260
- Debts after one year -€4,163
down €4,163 (-49.6%), from €8,392 to €4,229
- Gross operating margin +€11,456
up €11,456 (+8.7%), from €131,724 to €143,180
- Other operating charges +€4,909
up €4,909 (+364%), from €1,349 to €6,259
- Staff costs -€4,501
down €4,501 (-6.6%), from €68,267 to €63,765
- Taxes +€4,075
up €4,075 (+26.6%), from €15,344 to €19,419
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,823 | €311,785 | +€32,963 | +11.8% |
| Fixed assets | 21/28 | €31,710 | €22,005 | -€9,705 | -30.6% |
| Intangible fixed assets | 21 | €6,399 | €4,266 | -€2,133 | -33.3% |
| Tangible fixed assets | 22/27 | €25,236 | €17,664 | -€7,571 | -30.0% |
| Furniture and vehicles | 24 | €13,026 | €8,384 | -€4,642 | -35.6% |
| Other tangible fixed assets | 26 | €12,209 | €9,280 | -€2,929 | -24.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €247,113 | €289,780 | +€42,667 | +17.3% |
| Stocks and contracts in progress | 3 | €76,639 | €125,685 | +€49,046 | +64.0% |
| Stocks | 30/36 | €76,639 | €125,685 | +€49,046 | +64.0% |
| Amounts receivable within one year | 40/41 | €161,206 | €154,840 | -€6,367 | -3.9% |
| Other amounts receivable | 41 | €161,206 | €154,840 | -€6,367 | -3.9% |
| Cash at bank and in hand | 54/58 | €8,599 | €8,442 | -€157 | -1.8% |
| Deferred charges and accrued income | 490/1 | €668 | €813 | +€145 | +21.6% |
| Total equity and liabilities | 10/49 | €278,823 | €311,785 | +€32,963 | +11.8% |
| Equity | 10/15 | €173,369 | €211,206 | +€37,837 | +21.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €33,469 | €71,306 | +€37,837 | +113% |
| Distributable reserves | 133 | €33,469 | €71,306 | +€37,837 | +113% |
| Profit (loss) carried forward | 14 | €120,901 | €120,901 | = | 0.0% |
| Amounts payable | 17/49 | €105,453 | €100,579 | -€4,874 | -4.6% |
| Amounts payable after more than one year | 17 | €8,392 | €4,229 | -€4,163 | -49.6% |
| Financial debts | 170/4 | €8,392 | €4,229 | -€4,163 | -49.6% |
| Amounts payable within one year | 42/48 | €97,061 | €96,350 | -€712 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €4,098 | €4,163 | +€65 | +1.6% |
| Financial debts | 43 | - | €731 | +€731 | |
| Other loans | 439 | - | €731 | +€731 | |
| Trade debts | 44 | €10,717 | €26,260 | +€15,543 | +145% |
| Suppliers | 440/4 | €10,717 | €26,260 | +€15,543 | +145% |
| Taxes, remuneration and social security | 45 | €47,246 | €65,196 | +€17,950 | +38.0% |
| Taxes | 450/3 | €38,068 | €55,780 | +€17,713 | +46.5% |
| Remuneration and social security | 454/9 | €9,178 | €9,416 | +€237 | +2.6% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Remuneration, social security and pensions | 62 | €68,267 | €63,765 | -€4,501 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,211 | €9,705 | +€494 | +5.4% |
| Other operating charges | 640/8 | €1,349 | €6,259 | +€4,909 | +364% |
| Gross operating margin | 9900 | €131,724 | €143,180 | +€11,456 | +8.7% |
| Operating profit (loss) | 9901 | €52,898 | €63,452 | +€10,554 | +20.0% |
| Financial charges | 65/66B | €5,985 | €6,196 | +€211 | +3.5% |
| Recurring financial charges | 65 | €5,985 | €6,196 | +€211 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €46,912 | €57,256 | +€10,344 | +22.0% |
| Income taxes | 67/77 | €15,344 | €19,419 | +€4,075 | +26.6% |
| Profit (loss) for the period | 9904 | €31,569 | €37,837 | +€6,268 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,569 | €37,837 | +€6,268 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.