Salomé Evrard: 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.
Salomé Evrard
Largest movements
- Tangible fixed assets -€19,888
down €19,888 (-6.2%), from €322,530 to €302,643
of which Land and buildings: -€17,524
- Debts after one year -€14,840
down €14,840 (-4.3%), from €341,550 to €326,710
- Profit (loss) carried forward -€14,486
down €14,486 (-30.2%), from -€47,991 to -€62,477
- Other debts +€8,195
up €8,195 (+13.6%), from €60,241 to €68,436
- Other operating charges +€2,972
up €2,972 (+1,955%), from €152 to €3,124
- Gross operating margin +€2,608
up €2,608 (+10.6%), from €24,600 to €27,208
- Financial charges -€1,126
down €1,126 (-8.0%), from €14,090 to €12,964
- Depreciation +€783
up €783 (+3.2%), from €24,822 to €25,605
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 | €374,698 | €352,050 | -€22,648 | -6.0% |
| Fixed assets | 21/28 | €372,564 | €349,815 | -€22,748 | -6.1% |
| Intangible fixed assets | 21 | €50,033 | €47,173 | -€2,861 | -5.7% |
| Tangible fixed assets | 22/27 | €322,530 | €302,643 | -€19,888 | -6.2% |
| Land and buildings | 22 | €299,716 | €282,192 | -€17,524 | -5.8% |
| Plant, machinery and equipment | 23 | €20,959 | €17,600 | -€3,358 | -16.0% |
| Furniture and vehicles | 24 | €1,855 | €2,850 | +€995 | +53.6% |
| Current assets | 29/58 | €2,134 | €2,235 | +€100 | +4.7% |
| Cash at bank and in hand | 54/58 | €1,395 | €1,188 | -€207 | -14.8% |
| Deferred charges and accrued income | 490/1 | €739 | €1,046 | +€307 | +41.6% |
| Total equity and liabilities | 10/49 | €374,698 | €352,050 | -€22,648 | -6.0% |
| Equity | 10/15 | -€47,491 | -€61,977 | -€14,486 | -30.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,991 | -€62,477 | -€14,486 | -30.2% |
| Amounts payable | 17/49 | €422,189 | €414,027 | -€8,162 | -1.9% |
| Amounts payable after more than one year | 17 | €341,550 | €326,710 | -€14,840 | -4.3% |
| Financial debts | 170/4 | €341,550 | €326,710 | -€14,840 | -4.3% |
| Amounts payable within one year | 42/48 | €78,398 | €87,317 | +€8,919 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €14,301 | €17,066 | +€2,765 | +19.3% |
| Trade debts | 44 | €3,856 | €1,815 | -€2,041 | -52.9% |
| Suppliers | 440/4 | €3,856 | €1,815 | -€2,041 | -52.9% |
| Other amounts payable | 47/48 | €60,241 | €68,436 | +€8,195 | +13.6% |
| Accrued charges and deferred income | 492/3 | €2,241 | - | -€2,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,822 | €25,605 | +€783 | +3.2% |
| Other operating charges | 640/8 | €152 | €3,124 | +€2,972 | +1,955% |
| Gross operating margin | 9900 | €24,600 | €27,208 | +€2,608 | +10.6% |
| Operating profit (loss) | 9901 | -€375 | -€1,522 | -€1,147 | -306% |
| Financial charges | 65/66B | €14,090 | €12,964 | -€1,126 | -8.0% |
| Recurring financial charges | 65 | €14,090 | €12,964 | -€1,126 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,465 | -€14,486 | -€21 | -0.1% |
| Profit (loss) for the period | 9904 | -€14,465 | -€14,486 | -€21 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,465 | -€14,486 | -€21 | -0.1% |
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 30 October 2026 via checked.be.