SALUS: what changed
Two fiscal 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.
SALUS
Largest movements
- Tangible fixed assets -€10,615
down €10,615 (-2.7%), from €392,487 to €381,872
of which Land and buildings: -€9,090
- Other debts +€64,019
up €64,019 (+264.0%), from €24,250 to €88,270
- Debts after one year -€32,089
down €32,089 (-16.1%), from €198,776 to €166,687
- Accrued charges and deferred income -€19,248
down €19,248 (-78.0%), from €24,692 to €5,443
- Current portion of long-term debt -€7,928
down €7,928 (-19.8%), from €40,018 to €32,089
- Trade debts -€6,553
down €6,553 (-100.0%), from €6,553 to €0
- Other operating charges -€4,725
down €4,725 (-50.5%), from €9,356 to €4,631
- Financial charges +€2,100
up €2,100 (+38.4%), from €5,463 to €7,563
- Taxes +€2,000
up €2,000 (+95.3%), from €2,098 to €4,097
- Gross operating margin -€1,346
down €1,346 (-4.0%), from €33,518 to €32,172
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.
Cash bridge derived
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 | €395,019 | €384,557 | -€10,462 | -2.6% |
| Fixed assets | 21/28 | €392,487 | €381,872 | -€10,615 | -2.7% |
| Tangible fixed assets | 22/27 | €392,487 | €381,872 | -€10,615 | -2.7% |
| Land and buildings | 22 | €388,182 | €379,092 | -€9,090 | -2.3% |
| Plant, machinery and equipment | 23 | €768 | €301 | -€466 | -60.7% |
| Other tangible fixed assets | 26 | €3,538 | €2,478 | -€1,059 | -29.9% |
| Current assets | 29/58 | €2,532 | €2,686 | +€153 | +6.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,966 | €2,215 | +€250 | +12.7% |
| Deferred charges and accrued income | 490/1 | €567 | €470 | -€96 | -17.0% |
| Total equity and liabilities | 10/49 | €395,019 | €384,557 | -€10,462 | -2.6% |
| Equity | 10/15 | €96,818 | €90,949 | -€5,869 | -6.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €96,818 | €90,949 | -€5,869 | -6.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,039 | €10,039 | = | 0.0% |
| Distributable reserves | 133 | €86,779 | €80,910 | -€5,869 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,201 | €293,608 | -€4,593 | -1.5% |
| Amounts payable after more than one year | 17 | €198,776 | €166,687 | -€32,089 | -16.1% |
| Financial debts | 170/4 | €198,776 | €166,687 | -€32,089 | -16.1% |
| Amounts payable within one year | 42/48 | €74,733 | €121,477 | +€46,744 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €40,018 | €32,089 | -€7,928 | -19.8% |
| Trade debts | 44 | €6,553 | €0 | -€6,553 | -100.0% |
| Suppliers | 440/4 | €6,553 | €0 | -€6,553 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,912 | €1,118 | -€2,794 | -71.4% |
| Taxes | 450/3 | €3,912 | €1,118 | -€2,794 | -71.4% |
| Other amounts payable | 47/48 | €24,250 | €88,270 | +€64,019 | +264.0% |
| Accrued charges and deferred income | 492/3 | €24,692 | €5,443 | -€19,248 | -78.0% |
| Non-recurring operating income | 76A | €43,342 | €2,100 | -€41,242 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,616 | €10,615 | -€1 | 0.0% |
| Other operating charges | 640/8 | €9,356 | €4,631 | -€4,725 | -50.5% |
| Gross operating margin | 9900 | €33,518 | €32,172 | -€1,346 | -4.0% |
| Operating profit (loss) | 9901 | €13,546 | €16,926 | +€3,380 | +25.0% |
| Financial income | 75/76B | €84 | €6 | -€78 | -92.6% |
| Recurring financial income | 75 | €84 | €6 | -€78 | -92.6% |
| Financial charges | 65/66B | €5,463 | €7,563 | +€2,100 | +38.4% |
| Recurring financial charges | 65 | €5,463 | €7,563 | +€2,100 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €8,167 | €9,368 | +€1,202 | +14.7% |
| Income taxes | 67/77 | €2,098 | €4,097 | +€2,000 | +95.3% |
| Profit (loss) for the period | 9904 | €6,069 | €5,271 | -€798 | -13.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €6,069 | €5,271 | -€798 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.