SALUS 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.
SALUS CONSULTING
Largest movements
- Tangible fixed assets +€4,740
up €4,740 (+407%), from €1,165 to €5,904
- Cash +€3,369
up €3,369 (+83.2%), from €4,048 to €7,417
mainly Other debts (+€8,444) and Net result for the year (+€4,745)
- Receivables within one year -€683
down €683 (-6.3%), from €10,900 to €10,217
- Deferred charges and accrued income -€466
no longer reported in 2025 (was €466)
- Other debts +€8,444
new in 2025: €8,444
- Profit (loss) carried forward +€4,745
up €4,745, from -€995 to €3,750
- Trade debts -€4,349
down €4,349 (-83.1%), from €5,235 to €886
- Accrued charges and deferred income -€1,505
no longer reported in 2025 (was €1,505)
- Tax, wage and social debts -€374
down €374 (-4.3%), from €8,739 to €8,365
of which Remuneration and social security: -€3,606
- Gross operating margin +€7,261
up €7,261 (+962%), from €755 to €8,016
- Taxes +€2,009
up €2,009 (+1,109%), from €181 to €2,190
- Other operating charges -€677
down €677 (-55.5%), from €1,220 to €543
- Financial charges +€116
up €116 (+717%), from €16 to €133
- Depreciation +€91
up €91 (+27.4%), from €332 to €423
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 | €17,484 | €24,445 | +€6,960 | +39.8% |
| Formation expenses | 20 | €906 | €906 | = | 0.0% |
| Fixed assets | 21/28 | €1,165 | €5,904 | +€4,740 | +407% |
| Tangible fixed assets | 22/27 | €1,165 | €5,904 | +€4,740 | +407% |
| Furniture and vehicles | 24 | €1,165 | €5,904 | +€4,740 | +407% |
| Current assets | 29/58 | €15,414 | €17,634 | +€2,221 | +14.4% |
| Amounts receivable within one year | 40/41 | €10,900 | €10,217 | -€683 | -6.3% |
| Trade receivables | 40 | €10,900 | €10,217 | -€683 | -6.3% |
| Cash at bank and in hand | 54/58 | €4,048 | €7,417 | +€3,369 | +83.2% |
| Deferred charges and accrued income | 490/1 | €466 | - | -€466 | |
| Total equity and liabilities | 10/49 | €17,484 | €24,445 | +€6,960 | +39.8% |
| Equity | 10/15 | €2,005 | €6,750 | +€4,745 | +237% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€995 | €3,750 | +€4,745 | |
| Amounts payable | 17/49 | €15,479 | €17,695 | +€2,216 | +14.3% |
| Amounts payable within one year | 42/48 | €13,974 | €17,695 | +€3,721 | +26.6% |
| Trade debts | 44 | €5,235 | €886 | -€4,349 | -83.1% |
| Suppliers | 440/4 | €5,235 | €886 | -€4,349 | -83.1% |
| Taxes, remuneration and social security | 45 | €8,739 | €8,365 | -€374 | -4.3% |
| Taxes | 450/3 | €5,133 | €8,365 | +€3,232 | +63.0% |
| Remuneration and social security | 454/9 | €3,606 | - | -€3,606 | |
| Other amounts payable | 47/48 | - | €8,444 | +€8,444 | |
| Accrued charges and deferred income | 492/3 | €1,505 | - | -€1,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €423 | +€91 | +27.4% |
| Other operating charges | 640/8 | €1,220 | €543 | -€677 | -55.5% |
| Gross operating margin | 9900 | €755 | €8,016 | +€7,261 | +962% |
| Operating profit (loss) | 9901 | -€797 | €7,050 | +€7,847 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €16 | €133 | +€116 | +717% |
| Recurring financial charges | 65 | €16 | €133 | +€116 | +717% |
| Profit (loss) for the period before taxes | 9903 | -€814 | €6,934 | +€7,748 | |
| Income taxes | 67/77 | €181 | €2,190 | +€2,009 | +1,109% |
| Profit (loss) for the period | 9904 | -€995 | €4,745 | +€5,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€995 | €4,745 | +€5,739 |
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 15 October 2026 via checked.be.