Salt & More: 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.
Salt & More
Largest movements
- Cash +€52,905
up €52,905 (+95.8%), from €55,218 to €108,123
mainly Net result for the year (+€42,733) and Other debts (+€18,276)
- Receivables within one year +€10,488
up €10,488 (+77.7%), from €13,498 to €23,985
of which Other amounts receivable: +€10,185
- Tangible fixed assets +€8,412
up €8,412 (+19.9%), from €42,201 to €50,613
of which Furniture and vehicles: +€12,075
- Deferred charges and accrued income +€1,992
new in 2025: €1,992
- Reserves +€29,836
up €29,836 (+46.5%), from €64,141 to €93,978
of which Distributable reserves: +€29,836
- Other debts +€18,276
up €18,276 (+227%), from €8,057 to €26,333
- Tax, wage and social debts +€10,169
up €10,169 (+182%), from €5,583 to €15,752
- Debts after one year +€9,528
up €9,528 (+265%), from €3,599 to €13,126
- Accrued charges and deferred income +€3,250
new in 2025: €3,250
- Gross operating margin +€42,817
up €42,817 (+114%), from €37,589 to €80,406
- Taxes +€16,380
up €16,380 (+353%), from €4,644 to €21,024
- Depreciation -€4,388
down €4,388 (-25.8%), from €17,017 to €12,629
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 | €112,884 | €186,681 | +€73,796 | +65.4% |
| Fixed assets | 21/28 | €43,451 | €51,863 | +€8,412 | +19.4% |
| Tangible fixed assets | 22/27 | €42,201 | €50,613 | +€8,412 | +19.9% |
| Plant, machinery and equipment | 23 | €5,245 | €4,001 | -€1,244 | -23.7% |
| Furniture and vehicles | 24 | €20,361 | €32,436 | +€12,075 | +59.3% |
| Other tangible fixed assets | 26 | €16,595 | €14,176 | -€2,419 | -14.6% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €69,433 | €134,818 | +€65,385 | +94.2% |
| Stocks and contracts in progress | 3 | €717 | €717 | = | 0.0% |
| Stocks | 30/36 | €717 | €717 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,498 | €23,985 | +€10,488 | +77.7% |
| Trade receivables | 40 | €946 | €1,249 | +€302 | +31.9% |
| Other amounts receivable | 41 | €12,551 | €22,737 | +€10,185 | +81.1% |
| Cash at bank and in hand | 54/58 | €55,218 | €108,123 | +€52,905 | +95.8% |
| Deferred charges and accrued income | 490/1 | - | €1,992 | +€1,992 | |
| Total equity and liabilities | 10/49 | €112,884 | €186,681 | +€73,796 | +65.4% |
| Equity | 10/15 | €84,141 | €113,978 | +€29,836 | +35.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,141 | €93,978 | +€29,836 | +46.5% |
| 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 | €62,281 | €92,118 | +€29,836 | +47.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,743 | €72,703 | +€43,960 | +153% |
| Amounts payable after more than one year | 17 | €3,599 | €13,126 | +€9,528 | +265% |
| Financial debts | 170/4 | €3,599 | €13,126 | +€9,528 | +265% |
| Amounts payable within one year | 42/48 | €25,144 | €56,327 | +€31,182 | +124% |
| Current portion of amounts payable after more than one year | 42 | €4,767 | €7,157 | +€2,390 | +50.1% |
| Trade debts | 44 | €6,738 | €7,085 | +€347 | +5.1% |
| Suppliers | 440/4 | €6,738 | €7,085 | +€347 | +5.1% |
| Taxes, remuneration and social security | 45 | €5,583 | €15,752 | +€10,169 | +182% |
| Taxes | 450/3 | €5,583 | €15,752 | +€10,169 | +182% |
| Other amounts payable | 47/48 | €8,057 | €26,333 | +€18,276 | +227% |
| Accrued charges and deferred income | 492/3 | - | €3,250 | +€3,250 | |
| Non-recurring operating income | 76A | €21 | €0 | -€21 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,017 | €12,629 | -€4,388 | -25.8% |
| Other operating charges | 640/8 | €2,222 | €1,886 | -€335 | -15.1% |
| Gross operating margin | 9900 | €37,589 | €80,406 | +€42,817 | +114% |
| Operating profit (loss) | 9901 | €18,351 | €65,891 | +€47,540 | +259% |
| Financial income | 75/76B | €27 | €102 | +€75 | +284% |
| Recurring financial income | 75 | €27 | €102 | +€75 | +284% |
| Financial charges | 65/66B | €2,454 | €2,235 | -€219 | -8.9% |
| Recurring financial charges | 65 | €2,454 | €2,235 | -€219 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €15,923 | €63,758 | +€47,835 | +300% |
| Income taxes | 67/77 | €4,644 | €21,024 | +€16,380 | +353% |
| Profit (loss) for the period | 9904 | €11,279 | €42,733 | +€31,454 | +279% |
| Profit (loss) for the period to be appropriated | 9905 | €11,279 | €42,733 | +€31,454 | +279% |
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.