SALS CONSULTING: 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.
SALS CONSULTING
Largest movements
- Cash +€8,449
up €8,449 (+16,697%), from €51 to €8,499
mainly Tax, wage and social debts (+€26,974) and Depreciation (+€4,407)
- Tangible fixed assets -€2,668
down €2,668 (-9.9%), from €27,038 to €24,370
of which Other tangible fixed assets: -€2,541
- Receivables within one year -€2,252
down €2,252 (-1.7%), from €133,923 to €131,671
of which Other amounts receivable: -€4,205
- Tax, wage and social debts +€26,974
up €26,974 (+64.5%), from €41,822 to €68,797
- Reserves -€10,000
down €10,000 (-84.3%), from €11,860 to €1,860
of which Distributable reserves: -€10,000
- Profit (loss) carried forward -€7,854
down €7,854 (-12.1%), from €64,978 to €57,124
- Trade debts -€6,492
down €6,492 (-18.0%), from €36,152 to €29,660
- Taxes +€29,024
up €29,024 (+318%), from €9,133 to €38,157
- Gross operating margin -€7,639
down €7,639 (-15.9%), from €48,161 to €40,522
- Other operating charges +€5,010
up €5,010 (+5,268%), from €95 to €5,105
- Financial charges +€511
up €511 (+252%), from €202 to €713
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 | €161,012 | €164,541 | +€3,529 | +2.2% |
| Fixed assets | 21/28 | €27,038 | €24,370 | -€2,668 | -9.9% |
| Tangible fixed assets | 22/27 | €27,038 | €24,370 | -€2,668 | -9.9% |
| Land and buildings | 22 | €3,073 | €2,649 | -€424 | -13.8% |
| Furniture and vehicles | 24 | €1,883 | €2,179 | +€297 | +15.8% |
| Other tangible fixed assets | 26 | €22,083 | €19,542 | -€2,541 | -11.5% |
| Current assets | 29/58 | €133,974 | €140,171 | +€6,197 | +4.6% |
| Amounts receivable within one year | 40/41 | €133,923 | €131,671 | -€2,252 | -1.7% |
| Trade receivables | 40 | €28,266 | €30,219 | +€1,954 | +6.9% |
| Other amounts receivable | 41 | €105,658 | €101,452 | -€4,205 | -4.0% |
| Cash at bank and in hand | 54/58 | €51 | €8,499 | +€8,449 | +16,697% |
| Total equity and liabilities | 10/49 | €161,012 | €164,541 | +€3,529 | +2.2% |
| Equity | 10/15 | €83,038 | €65,184 | -€17,854 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €1,860 | -€10,000 | -84.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €64,978 | €57,124 | -€7,854 | -12.1% |
| Amounts payable | 17/49 | €77,974 | €99,357 | +€21,383 | +27.4% |
| Amounts payable within one year | 42/48 | €77,974 | €99,357 | +€21,383 | +27.4% |
| Trade debts | 44 | €36,152 | €29,660 | -€6,492 | -18.0% |
| Suppliers | 440/4 | €36,152 | €29,660 | -€6,492 | -18.0% |
| Taxes, remuneration and social security | 45 | €41,822 | €68,797 | +€26,974 | +64.5% |
| Taxes | 450/3 | €41,822 | €68,797 | +€26,974 | +64.5% |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €4,407 | +€39 | +0.9% |
| Other operating charges | 640/8 | €95 | €5,105 | +€5,010 | +5,268% |
| Gross operating margin | 9900 | €48,161 | €40,522 | -€7,639 | -15.9% |
| Operating profit (loss) | 9901 | €43,697 | €31,010 | -€12,687 | -29.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €202 | €713 | +€511 | +252% |
| Recurring financial charges | 65 | €202 | €713 | +€511 | +252% |
| Profit (loss) for the period before taxes | 9903 | €43,495 | €30,303 | -€13,192 | -30.3% |
| Income taxes | 67/77 | €9,133 | €38,157 | +€29,024 | +318% |
| Profit (loss) for the period | 9904 | €34,362 | -€7,854 | -€42,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,362 | -€7,854 | -€42,216 |
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 16 October 2026 via checked.be.