SALONIKI: 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.
SALONIKI
Largest movements
- Receivables within one year +€5,177
up €5,177 (+1,716%), from €302 to €5,479
- Tangible fixed assets +€1,956
up €1,956 (+35.5%), from €5,509 to €7,465
of which Other tangible fixed assets: +€1,208
- Cash +€1,886
up €1,886 (+5.0%), from €37,810 to €39,695
mainly Net result for the year (+€4,076) and Other debts (+€3,835)
- Stocks and contracts -€716
down €716 (-59.4%), from €1,206 to €490
- Reserves -€4,685
down €4,685 (-6.8%), from €69,304 to €64,619
- Profit (loss) carried forward +€4,076
up €4,076 (+9.9%), from -€41,177 to -€37,101
- Other debts +€3,835
up €3,835 (+895%), from €428 to €4,263
- Tax, wage and social debts +€3,102
up €3,102 (+42.9%), from €7,223 to €10,325
of which Remuneration and social security: +€2,197
- Trade debts +€1,819
up €1,819 (+52.0%), from €3,501 to €5,320
- Gross operating margin +€4,540
up €4,540 (+7.8%), from €58,358 to €62,899
- Staff costs +€1,961
up €1,961 (+3.7%), from €52,989 to €54,950
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 | €45,858 | €54,191 | +€8,333 | +18.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,509 | €7,465 | +€1,956 | +35.5% |
| Tangible fixed assets | 22/27 | €5,509 | €7,465 | +€1,956 | +35.5% |
| Plant, machinery and equipment | 23 | €1,957 | €2,141 | +€184 | +9.4% |
| Furniture and vehicles | 24 | €721 | €1,286 | +€565 | +78.3% |
| Other tangible fixed assets | 26 | €2,832 | €4,039 | +€1,208 | +42.6% |
| Current assets | 29/58 | €40,349 | €46,726 | +€6,377 | +15.8% |
| Stocks and contracts in progress | 3 | €1,206 | €490 | -€716 | -59.4% |
| Stocks | 30/36 | €1,206 | €490 | -€716 | -59.4% |
| Amounts receivable within one year | 40/41 | €302 | €5,479 | +€5,177 | +1,716% |
| Other amounts receivable | 41 | €302 | €5,479 | +€5,177 | +1,716% |
| Cash at bank and in hand | 54/58 | €37,810 | €39,695 | +€1,886 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,031 | €1,062 | +€30 | +3.0% |
| Total equity and liabilities | 10/49 | €45,858 | €54,191 | +€8,333 | +18.2% |
| Equity | 10/15 | €34,324 | €33,716 | -€608 | -1.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €69,304 | €64,619 | -€4,685 | -6.8% |
| Distributable reserves | 133 | €69,304 | €64,619 | -€4,685 | -6.8% |
| Profit (loss) carried forward | 14 | -€41,177 | -€37,101 | +€4,076 | +9.9% |
| Amounts payable | 17/49 | €11,534 | €20,476 | +€8,941 | +77.5% |
| Amounts payable within one year | 42/48 | €11,152 | €19,908 | +€8,756 | +78.5% |
| Trade debts | 44 | €3,501 | €5,320 | +€1,819 | +52.0% |
| Suppliers | 440/4 | €3,501 | €5,320 | +€1,819 | +52.0% |
| Taxes, remuneration and social security | 45 | €7,223 | €10,325 | +€3,102 | +42.9% |
| Taxes | 450/3 | €2,152 | €3,057 | +€905 | +42.1% |
| Remuneration and social security | 454/9 | €5,071 | €7,268 | +€2,197 | +43.3% |
| Other amounts payable | 47/48 | €428 | €4,263 | +€3,835 | +895% |
| Accrued charges and deferred income | 492/3 | €382 | €568 | +€186 | +48.6% |
| Remuneration, social security and pensions | 62 | €52,989 | €54,950 | +€1,961 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €1,397 | -€2 | -0.1% |
| Other operating charges | 640/8 | €1,820 | €1,945 | +€125 | +6.9% |
| Gross operating margin | 9900 | €58,358 | €62,899 | +€4,540 | +7.8% |
| Operating profit (loss) | 9901 | €2,151 | €4,606 | +€2,455 | +114% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €334 | €530 | +€195 | +58.5% |
| Recurring financial charges | 65 | €334 | €530 | +€195 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €1,817 | €4,076 | +€2,259 | +124% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €1,817 | €4,076 | +€2,259 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €1,817 | €4,076 | +€2,259 | +124% |
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.