SALUS CONSULT: 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 CONSULT
Largest movements
- Current investments -€37,038
down €37,038 (-37.0%), from €100,000 to €62,962
- Tangible fixed assets +€14,659
up €14,659 (+43.3%), from €33,879 to €48,538
of which Furniture and vehicles: +€14,803
- Cash +€9,323
up €9,323 (+27.5%), from €33,960 to €43,283
mainly Current investments (+€37,038) and Net result for the year (+€28,944)
- Receivables within one year +€2,379
up €2,379 (+15.6%), from €15,277 to €17,656
of which Trade receivables: +€2,318
- Other debts -€40,665
down €40,665 (-98.5%), from €41,271 to €606
- Reserves +€28,944
up €28,944 (+21.7%), from €133,635 to €162,579
- Trade debts +€2,589
up €2,589 (+146%), from €1,771 to €4,360
- Depreciation +€9,362
up €9,362 (+111%), from €8,453 to €17,816
- Gross operating margin +€6,274
up €6,274 (+12.4%), from €50,728 to €57,002
- Taxes -€2,143
down €2,143 (-15.4%), from €13,896 to €11,753
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 | €183,116 | €172,439 | -€10,677 | -5.8% |
| Fixed assets | 21/28 | €33,879 | €48,538 | +€14,659 | +43.3% |
| Tangible fixed assets | 22/27 | €33,879 | €48,538 | +€14,659 | +43.3% |
| Land and buildings | 22 | €23,024 | €22,585 | -€439 | -1.9% |
| Plant, machinery and equipment | 23 | €2,666 | €2,962 | +€295 | +11.1% |
| Furniture and vehicles | 24 | €8,188 | €22,991 | +€14,803 | +181% |
| Current assets | 29/58 | €149,237 | €123,902 | -€25,336 | -17.0% |
| Amounts receivable within one year | 40/41 | €15,277 | €17,656 | +€2,379 | +15.6% |
| Trade receivables | 40 | €15,277 | €17,596 | +€2,318 | +15.2% |
| Other amounts receivable | 41 | €0 | €61 | +€61 | |
| Current investments | 50/53 | €100,000 | €62,962 | -€37,038 | -37.0% |
| Cash at bank and in hand | 54/58 | €33,960 | €43,283 | +€9,323 | +27.5% |
| Total equity and liabilities | 10/49 | €183,116 | €172,439 | -€10,677 | -5.8% |
| Equity | 10/15 | €135,635 | €164,579 | +€28,944 | +21.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €133,635 | €162,579 | +€28,944 | +21.7% |
| Distributable reserves | 133 | €133,635 | €162,579 | +€28,944 | +21.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,481 | €7,860 | -€39,621 | -83.4% |
| Amounts payable within one year | 42/48 | €47,481 | €7,860 | -€39,621 | -83.4% |
| Trade debts | 44 | €1,771 | €4,360 | +€2,589 | +146% |
| Suppliers | 440/4 | €1,771 | €4,360 | +€2,589 | +146% |
| Taxes, remuneration and social security | 45 | €4,439 | €2,894 | -€1,545 | -34.8% |
| Taxes | 450/3 | €4,439 | €2,894 | -€1,545 | -34.8% |
| Other amounts payable | 47/48 | €41,271 | €606 | -€40,665 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,453 | €17,816 | +€9,362 | +111% |
| Other operating charges | 640/8 | €558 | €596 | +€37 | +6.7% |
| Gross operating margin | 9900 | €50,728 | €57,002 | +€6,274 | +12.4% |
| Operating profit (loss) | 9901 | €41,717 | €38,590 | -€3,126 | -7.5% |
| Financial income | 75/76B | €1,983 | €2,170 | +€187 | +9.4% |
| Recurring financial income | 75 | €1,983 | €2,170 | +€187 | +9.4% |
| Financial charges | 65/66B | €61 | €63 | +€1 | +2.3% |
| Recurring financial charges | 65 | €61 | €63 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €43,638 | €40,698 | -€2,941 | -6.7% |
| Income taxes | 67/77 | €13,896 | €11,753 | -€2,143 | -15.4% |
| Profit (loss) for the period | 9904 | €29,742 | €28,944 | -€798 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,742 | €28,944 | -€798 | -2.7% |
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.