SALAMANDRE: what changed
SALAMANDRE
Largest movements
- Receivables within one year +€58,367
up €58,367 (+80.2%), from €72,746 to €131,113
of which Other amounts receivable: +€54,028
- Cash -€5,402
down €5,402 (-33.0%), from €16,373 to €10,971
mainly Receivables within one year (-€58,367) and Investment in fixed assets (net) (-€4,168)
- Tangible fixed assets +€2,043
up €2,043 (+66.2%), from €3,085 to €5,128
- Profit (loss) carried forward +€35,345
up €35,345 (+62.5%), from €56,577 to €91,922
- Tax, wage and social debts +€16,773
up €16,773 (+236%), from €7,098 to €23,871
- Gross operating margin +€11,114
up €11,114 (+29.1%), from €38,189 to €49,303
- Financial charges -€4,807
down €4,807 (-79.3%), from €6,063 to €1,256
- Taxes +€2,722
up €2,722 (+38.9%), from €6,996 to €9,718
- Staff costs -€1,658
no longer reported in 2025 (was €1,658)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,409 | €156,339 | +€53,930 | +52.7% |
| Fixed assets | 21/28 | €12,512 | €14,255 | +€1,743 | +13.9% |
| Intangible fixed assets | 21 | €1,327 | €1,027 | -€300 | -22.6% |
| Tangible fixed assets | 22/27 | €3,085 | €5,128 | +€2,043 | +66.2% |
| Furniture and vehicles | 24 | €3,085 | €5,128 | +€2,043 | +66.2% |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €89,897 | €142,084 | +€52,187 | +58.1% |
| Amounts receivable within one year | 40/41 | €72,746 | €131,113 | +€58,367 | +80.2% |
| Trade receivables | 40 | - | €4,339 | +€4,339 | |
| Other amounts receivable | 41 | €72,746 | €126,774 | +€54,028 | +74.3% |
| Cash at bank and in hand | 54/58 | €16,373 | €10,971 | -€5,402 | -33.0% |
| Deferred charges and accrued income | 490/1 | €778 | - | -€778 | |
| Total equity and liabilities | 10/49 | €102,409 | €156,339 | +€53,930 | +52.7% |
| Equity | 10/15 | €80,077 | €115,422 | +€35,345 | +44.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,577 | €91,922 | +€35,345 | +62.5% |
| Amounts payable | 17/49 | €22,332 | €40,917 | +€18,585 | +83.2% |
| Amounts payable within one year | 42/48 | €22,332 | €40,917 | +€18,585 | +83.2% |
| Trade debts | 44 | €7,214 | €8,543 | +€1,329 | +18.4% |
| Suppliers | 440/4 | €5,313 | €8,543 | +€3,230 | +60.8% |
| Bills of exchange payable | 441 | €1,901 | - | -€1,901 | |
| Taxes, remuneration and social security | 45 | €7,098 | €23,871 | +€16,773 | +236% |
| Taxes | 450/3 | €7,098 | €23,871 | +€16,773 | +236% |
| Other amounts payable | 47/48 | €8,020 | €8,503 | +€483 | +6.0% |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €2,425 | +€439 | +22.1% |
| Other operating charges | 640/8 | €782 | €559 | -€223 | -28.5% |
| Gross operating margin | 9900 | €38,189 | €49,303 | +€11,114 | +29.1% |
| Operating profit (loss) | 9901 | €33,763 | €46,319 | +€12,556 | +37.2% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €6,063 | €1,256 | -€4,807 | -79.3% |
| Recurring financial charges | 65 | €6,063 | €1,256 | -€4,807 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €27,713 | €45,063 | +€17,350 | +62.6% |
| Income taxes | 67/77 | €6,996 | €9,718 | +€2,722 | +38.9% |
| Profit (loss) for the period | 9904 | €20,717 | €35,345 | +€14,628 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,717 | €35,345 | +€14,628 | +70.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.