Salus: 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.
Salus
Largest movements
- Tangible fixed assets -€28,883
down €28,883 (-3.1%), from €931,927 to €903,044
of which Land and buildings: -€27,118
- Debts after one year -€40,507
down €40,507 (-5.1%), from €798,071 to €757,564
- Profit (loss) carried forward +€10,412
up €10,412 (+26.7%), from -€38,972 to -€28,560
- Gross operating margin -€1,421
down €1,421 (-2.6%), from €55,332 to €53,911
- Financial charges -€582
down €582 (-4.6%), from €12,742 to €12,160
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 | €935,133 | €906,597 | -€28,536 | -3.1% |
| Fixed assets | 21/28 | €931,927 | €903,044 | -€28,883 | -3.1% |
| Tangible fixed assets | 22/27 | €931,927 | €903,044 | -€28,883 | -3.1% |
| Land and buildings | 22 | €925,048 | €897,930 | -€27,118 | -2.9% |
| Furniture and vehicles | 24 | €6,879 | €5,114 | -€1,765 | -25.7% |
| Current assets | 29/58 | €3,206 | €3,553 | +€347 | +10.8% |
| Cash at bank and in hand | 54/58 | €2,870 | €3,267 | +€397 | +13.8% |
| Deferred charges and accrued income | 490/1 | €335 | €286 | -€49 | -14.7% |
| Total equity and liabilities | 10/49 | €935,133 | €906,597 | -€28,536 | -3.1% |
| Equity | 10/15 | €61,028 | €71,440 | +€10,412 | +17.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,972 | -€28,560 | +€10,412 | +26.7% |
| Amounts payable | 17/49 | €874,105 | €835,157 | -€38,948 | -4.5% |
| Amounts payable after more than one year | 17 | €798,071 | €757,564 | -€40,507 | -5.1% |
| Financial debts | 170/4 | €798,071 | €757,564 | -€40,507 | -5.1% |
| Amounts payable within one year | 42/48 | €76,033 | €77,592 | +€1,559 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €39,916 | €40,507 | +€591 | +1.5% |
| Trade debts | 44 | - | €2,085 | +€2,085 | |
| Suppliers | 440/4 | - | €2,085 | +€2,085 | |
| Other amounts payable | 47/48 | €36,118 | €35,000 | -€1,118 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,883 | €28,883 | = | 0.0% |
| Other operating charges | 640/8 | €2,452 | €2,456 | +€4 | +0.2% |
| Gross operating margin | 9900 | €55,332 | €53,911 | -€1,421 | -2.6% |
| Operating profit (loss) | 9901 | €23,997 | €22,572 | -€1,425 | -5.9% |
| Financial charges | 65/66B | €12,742 | €12,160 | -€582 | -4.6% |
| Recurring financial charges | 65 | €12,742 | €12,160 | -€582 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €11,255 | €10,412 | -€843 | -7.5% |
| Profit (loss) for the period | 9904 | €11,255 | €10,412 | -€843 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,255 | €10,412 | -€843 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.