SALTO 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.
SALTO CONSULTING
Largest movements
- Cash -€165,515
down €165,515 (-47.7%), from €347,018 to €181,503
mainly Contributions, distributions and other (-€182,536) and Receivables within one year (-€148,602)
- Receivables within one year +€148,602
up €148,602 (+2,067%), from €7,190 to €155,792
of which Trade receivables: +€151,345
- Other debts -€8,938
down €8,938 (-3.0%), from €301,824 to €292,886
- Financial income +€35,427
new in 2025: €35,427
- Financial charges -€3,906
down €3,906 (-38.0%), from €10,284 to €6,378
- Depreciation -€3,117
down €3,117 (-54.5%), from €5,720 to €2,602
- Gross operating margin +€2,125
up €2,125 (+1.1%), from €200,752 to €202,876
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 | €392,268 | €376,136 | -€16,132 | -4.1% |
| Fixed assets | 21/28 | €34,011 | €34,778 | +€768 | +2.3% |
| Tangible fixed assets | 22/27 | €19,011 | €19,778 | +€768 | +4.0% |
| Furniture and vehicles | 24 | - | €2,900 | +€2,900 | |
| Other tangible fixed assets | 26 | €19,011 | €16,879 | -€2,132 | -11.2% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €358,257 | €341,358 | -€16,899 | -4.7% |
| Amounts receivable within one year | 40/41 | €7,190 | €155,792 | +€148,602 | +2,067% |
| Trade receivables | 40 | - | €151,345 | +€151,345 | |
| Other amounts receivable | 41 | €7,190 | €4,448 | -€2,742 | -38.1% |
| Cash at bank and in hand | 54/58 | €347,018 | €181,503 | -€165,515 | -47.7% |
| Deferred charges and accrued income | 490/1 | €4,048 | €4,062 | +€14 | +0.3% |
| Total equity and liabilities | 10/49 | €392,268 | €376,136 | -€16,132 | -4.1% |
| Equity | 10/15 | €41,442 | €41,500 | +€58 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42 | €100 | +€58 | +138% |
| Amounts payable | 17/49 | €350,826 | €334,636 | -€16,190 | -4.6% |
| Amounts payable within one year | 42/48 | €344,279 | €331,549 | -€12,730 | -3.7% |
| Trade debts | 44 | €5,055 | €4,505 | -€550 | -10.9% |
| Suppliers | 440/4 | €5,055 | €4,505 | -€550 | -10.9% |
| Taxes, remuneration and social security | 45 | €37,401 | €34,158 | -€3,242 | -8.7% |
| Taxes | 450/3 | €37,401 | €34,158 | -€3,242 | -8.7% |
| Other amounts payable | 47/48 | €301,824 | €292,886 | -€8,938 | -3.0% |
| Accrued charges and deferred income | 492/3 | €6,546 | €3,087 | -€3,460 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,720 | €2,602 | -€3,117 | -54.5% |
| Other operating charges | 640/8 | €2,087 | €1,481 | -€606 | -29.0% |
| Gross operating margin | 9900 | €200,752 | €202,876 | +€2,125 | +1.1% |
| Operating profit (loss) | 9901 | €192,944 | €198,793 | +€5,848 | +3.0% |
| Financial income | 75/76B | - | €35,427 | +€35,427 | |
| Recurring financial income | 75 | - | €35,427 | +€35,427 | |
| Financial charges | 65/66B | €10,284 | €6,378 | -€3,906 | -38.0% |
| Recurring financial charges | 65 | €10,284 | €6,378 | -€3,906 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €182,660 | €227,841 | +€45,181 | +24.7% |
| Income taxes | 67/77 | €44,306 | €45,247 | +€941 | +2.1% |
| Profit (loss) for the period | 9904 | €138,355 | €182,594 | +€44,240 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €138,355 | €182,594 | +€44,240 | +32.0% |
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 31 October 2026 via checked.be.