SALVA CONCEPT: 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.
SALVA CONCEPT
Largest movements
- Cash -€15,126
down €15,126 (-80.0%), from €18,895 to €3,770
mainly Net result for the year (-€16,030) and Provisions (-€8,000)
- Intangible fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Receivables within one year -€3,587
down €3,587 (-47.6%), from €7,529 to €3,942
of which Other amounts receivable: -€3,587
- Deferred charges and accrued income -€1,178
down €1,178 (-38.0%), from €3,098 to €1,920
- Tangible fixed assets -€684
down €684 (-33.3%), from €2,052 to €1,368
- Profit (loss) carried forward -€16,030
down €16,030 (-285.2%), from -€5,621 to -€21,651
- Provisions -€8,000
down €8,000 (-50.0%), from €16,000 to €8,000
- Tax, wage and social debts -€2,174
down €2,174 (-61.6%), from €3,529 to €1,355
- Trade debts +€637
up €637 (+15.9%), from €3,997 to €4,634
- Gross operating margin -€10,820
down €10,820 (-189.1%), from -€5,722 to -€16,541
- Financial charges -€451
down €451 (-42.9%), from €1,052 to €601
- Other operating charges -€235
down €235 (-28.2%), from €834 to €598
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 | €36,575 | €10,999 | -€25,575 | -69.9% |
| Fixed assets | 21/28 | €7,052 | €1,368 | -€5,684 | -80.6% |
| Intangible fixed assets | 21 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €2,052 | €1,368 | -€684 | -33.3% |
| Land and buildings | 22 | €2,052 | €1,368 | -€684 | -33.3% |
| Current assets | 29/58 | €29,523 | €9,631 | -€19,891 | -67.4% |
| Amounts receivable within one year | 40/41 | €7,529 | €3,942 | -€3,587 | -47.6% |
| Trade receivables | 40 | €3,351 | €3,351 | = | 0.0% |
| Other amounts receivable | 41 | €4,179 | €591 | -€3,587 | -85.8% |
| Cash at bank and in hand | 54/58 | €18,895 | €3,770 | -€15,126 | -80.0% |
| Deferred charges and accrued income | 490/1 | €3,098 | €1,920 | -€1,178 | -38.0% |
| Total equity and liabilities | 10/49 | €36,575 | €10,999 | -€25,575 | -69.9% |
| Equity | 10/15 | €2,439 | -€13,591 | -€16,030 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,621 | -€21,651 | -€16,030 | -285.2% |
| Provisions and deferred taxes | 16 | €16,000 | €8,000 | -€8,000 | -50.0% |
| Provisions for liabilities and charges | 160/5 | €16,000 | €8,000 | -€8,000 | -50.0% |
| Other liabilities and charges | 164/5 | €16,000 | €8,000 | -€8,000 | -50.0% |
| Amounts payable | 17/49 | €18,136 | €16,591 | -€1,545 | -8.5% |
| Amounts payable after more than one year | 17 | €10,602 | €10,602 | = | 0.0% |
| Financial debts | 170/4 | €10,602 | €10,602 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,525 | €5,988 | -€1,537 | -20.4% |
| Trade debts | 44 | €3,997 | €4,634 | +€637 | +15.9% |
| Suppliers | 440/4 | €3,997 | €4,634 | +€637 | +15.9% |
| Taxes, remuneration and social security | 45 | €3,529 | €1,355 | -€2,174 | -61.6% |
| Taxes | 450/3 | €3,529 | €1,355 | -€2,174 | -61.6% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,684 | €5,684 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,000 | -€8,000 | = | 0.0% |
| Other operating charges | 640/8 | €834 | €598 | -€235 | -28.2% |
| Gross operating margin | 9900 | -€5,722 | -€16,541 | -€10,820 | -189.1% |
| Operating profit (loss) | 9901 | -€4,239 | -€14,824 | -€10,584 | -249.7% |
| Financial income | 75/76B | €11 | €17 | +€6 | +56.4% |
| Recurring financial income | 75 | €11 | €17 | +€6 | +56.4% |
| Financial charges | 65/66B | €1,052 | €601 | -€451 | -42.9% |
| Recurring financial charges | 65 | €1,052 | €601 | -€451 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,280 | -€15,408 | -€10,128 | -191.8% |
| Income taxes | 67/77 | €732 | €622 | -€110 | -15.0% |
| Profit (loss) for the period | 9904 | -€6,013 | -€16,030 | -€10,017 | -166.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,013 | -€16,030 | -€10,017 | -166.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.