INTER SALAMI: 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.
What changed
INTER SALAMI
NACE 10.130, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€83
2024 · -€28,605+€28,688
Equity
€132,517
2024 · €136,668-€4,151
Cash
€7,708
2024 · €12,610-€4,901
Balance sheet total
€487,187
2024 · €495,409-€8,223
Largest movements
Assets
- Tangible fixed assets -€25,513
down €25,513 (-16.8%), from €152,053 to €126,540
of which Plant, machinery and equipment: -€27,014
- Receivables within one year +€13,747
up €13,747 (+6.1%), from €224,204 to €237,951
of which Trade receivables: +€10,492
- Stocks and contracts +€8,287
up €8,287 (+8.2%), from €101,143 to €109,430
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€59,726
up €59,726 (+28.5%), from €209,819 to €269,545
- Staff costs +€26,415
up €26,415 (+13.6%), from €194,022 to €220,437
- Depreciation +€4,438
up €4,438 (+12.2%), from €36,391 to €40,829
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.
Result 2024
-€28,605
Gross operating margin
+€59,726
Staff costs
-€26,415
Depreciation
-€4,438
Other operating charges
-€885
Financial income
-€101
Financial charges
+€779
Taxes
+€22
Result 2025
€83
raises the resultlowers the result
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.
From operations
+€15,758
Investment
-€15,316
Financing
-€5,343
Cash 2024
€12,610
From operations (derived)
+€15,758
Net result for the year
+€83
Depreciation
+€40,829
Stocks and contracts
-€8,287
Receivables within one year
-€13,747
Deferred charges and accrued income
-€158
Trade debts
-€1,393
Tax, wage and social debts
-€1,386
Accrued charges and deferred income
-€183
Investment (derived)
-€15,316
Investment in fixed assets (net)
-€15,316
Financing
-€5,343
Debts after one year
+€966
Current portion of long-term debt
-€2,075
Contributions, distributions and other
-€4,234
Cash 2025
€7,708
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €495,409 | €487,187 | -€8,223 | -1.7% |
| Fixed assets | 21/28 | €157,453 | €131,940 | -€25,513 | -16.2% |
| Tangible fixed assets | 22/27 | €152,053 | €126,540 | -€25,513 | -16.8% |
| Plant, machinery and equipment | 23 | €148,959 | €121,945 | -€27,014 | -18.1% |
| Furniture and vehicles | 24 | €723 | €1,165 | +€442 | +61.1% |
| Other tangible fixed assets | 26 | €2,371 | €3,430 | +€1,059 | +44.7% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €337,957 | €355,247 | +€17,290 | +5.1% |
| Stocks and contracts in progress | 3 | €101,143 | €109,430 | +€8,287 | +8.2% |
| Stocks | 30/36 | €101,143 | €109,430 | +€8,287 | +8.2% |
| Amounts receivable within one year | 40/41 | €224,204 | €237,951 | +€13,747 | +6.1% |
| Trade receivables | 40 | €216,461 | €226,953 | +€10,492 | +4.8% |
| Other amounts receivable | 41 | €7,743 | €10,998 | +€3,255 | +42.0% |
| Cash at bank and in hand | 54/58 | €12,610 | €7,708 | -€4,901 | -38.9% |
| Deferred charges and accrued income | 490/1 | - | €158 | +€158 | |
| Total equity and liabilities | 10/49 | €495,409 | €487,187 | -€8,223 | -1.7% |
| Equity | 10/15 | €136,668 | €132,517 | -€4,151 | -3.0% |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Reserves | 13 | €25,692 | €21,458 | -€4,234 | -16.5% |
| Distributable reserves | 133 | €25,692 | €21,458 | -€4,234 | -16.5% |
| Profit (loss) carried forward | 14 | -€21,024 | -€20,941 | +€83 | +0.4% |
| Amounts payable | 17/49 | €358,742 | €354,670 | -€4,072 | -1.1% |
| Amounts payable after more than one year | 17 | €107,155 | €108,122 | +€966 | +0.9% |
| Financial debts | 170/4 | €64,472 | €52,579 | -€11,893 | -18.4% |
| Other amounts payable | 178/9 | €42,683 | €55,543 | +€12,860 | +30.1% |
| Amounts payable within one year | 42/48 | €250,461 | €245,606 | -€4,855 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €20,015 | €17,939 | -€2,075 | -10.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €141,471 | €140,077 | -€1,393 | -1.0% |
| Suppliers | 440/4 | €141,471 | €140,077 | -€1,393 | -1.0% |
| Taxes, remuneration and social security | 45 | €38,975 | €37,589 | -€1,386 | -3.6% |
| Taxes | 450/3 | €6,836 | €380 | -€6,456 | -94.4% |
| Remuneration and social security | 454/9 | €32,139 | €37,209 | +€5,069 | +15.8% |
| Accrued charges and deferred income | 492/3 | €1,126 | €943 | -€183 | -16.3% |
| Non-recurring operating income | 76A | €1,276 | €30,000 | +€28,724 | +2,250% |
| Remuneration, social security and pensions | 62 | €194,022 | €220,437 | +€26,415 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,391 | €40,829 | +€4,438 | +12.2% |
| Other operating charges | 640/8 | €759 | €1,644 | +€885 | +117% |
| Gross operating margin | 9900 | €209,819 | €269,545 | +€59,726 | +28.5% |
| Operating profit (loss) | 9901 | -€21,353 | €6,635 | +€27,988 | |
| Financial income | 75/76B | €619 | €518 | -€101 | -16.4% |
| Recurring financial income | 75 | €619 | €518 | -€101 | -16.4% |
| Financial charges | 65/66B | €7,612 | €6,832 | -€779 | -10.2% |
| Recurring financial charges | 65 | €7,612 | €6,832 | -€779 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,346 | €320 | +€28,666 | |
| Income taxes | 67/77 | €260 | €237 | -€22 | -8.6% |
| Profit (loss) for the period | 9904 | -€28,605 | €83 | +€28,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,605 | €83 | +€28,688 |
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 30 October 2026 via checked.be.