ESPACE SALON: 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
ESPACE SALON
NACE 46.494, Wholesale of non-electrical household articles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,429
2024 · -€17,352+€24,781
Equity
€474,120
2024 · €466,691+€7,429
Cash
€7,027
2024 · €5,938+€1,090
Balance sheet total
€581,290
2024 · €586,032-€4,743
Largest movements
Assets
- Tangible fixed assets -€5,995
no longer reported in 2025 (was €5,995)
Equity and liabilities
- Profit (loss) carried forward +€7,429
up €7,429 (+5.1%), from €146,240 to €153,669
- Current portion of long-term debt -€6,848
no longer reported in 2025 (was €6,848)
Income statement
- Staff costs -€19,487
down €19,487 (-39.7%), from €49,136 to €29,649
- Purchases and services -€3,369
down €3,369 (-23.2%), from €14,511 to €11,142
- Gross operating margin +€3,310
up €3,310 (+7.3%), from €45,527 to €48,838
- Depreciation -€1,998
down €1,998 (-25.0%), from €7,993 to €5,995
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
-€17,352
Gross operating margin
+€3,310
Staff costs
+€19,487
Depreciation
+€1,998
Other operating charges
-€67
Financial income
+€0
Financial charges
+€53
Result 2025
€7,429
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
+€7,937
Investment
€0
Financing
-€6,848
Cash 2024
€5,938
From operations (derived)
+€7,937
Net result for the year
+€7,429
Depreciation
+€5,995
Receivables within one year
-€162
Trade debts
-€919
Tax, wage and social debts
-€2,851
Other debts
-€1,554
Financing
-€6,848
Current portion of long-term debt
-€6,848
Cash 2025
€7,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,032 | €581,290 | -€4,743 | -0.8% |
| Fixed assets | 21/28 | €576,199 | €570,205 | -€5,995 | -1.0% |
| Tangible fixed assets | 22/27 | €5,995 | - | -€5,995 | |
| Furniture and vehicles | 24 | €5,995 | - | -€5,995 | |
| Financial fixed assets | 28 | €570,205 | €570,205 | = | 0.0% |
| Current assets | 29/58 | €9,833 | €11,085 | +€1,252 | +12.7% |
| Amounts receivable within one year | 40/41 | €3,895 | €4,058 | +€162 | +4.2% |
| Trade receivables | 40 | €3,895 | €4,058 | +€162 | +4.2% |
| Cash at bank and in hand | 54/58 | €5,938 | €7,027 | +€1,090 | +18.4% |
| Total equity and liabilities | 10/49 | €586,032 | €581,290 | -€4,743 | -0.8% |
| Equity | 10/15 | €466,691 | €474,120 | +€7,429 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Share premium | 1100/10 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €301,859 | €301,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,240 | €153,669 | +€7,429 | +5.1% |
| Amounts payable | 17/49 | €119,341 | €107,169 | -€12,172 | -10.2% |
| Amounts payable within one year | 42/48 | €119,341 | €107,169 | -€12,172 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €6,848 | - | -€6,848 | |
| Trade debts | 44 | €3,627 | €2,708 | -€919 | -25.3% |
| Suppliers | 440/4 | €3,627 | €2,708 | -€919 | -25.3% |
| Taxes, remuneration and social security | 45 | €14,916 | €12,065 | -€2,851 | -19.1% |
| Taxes | 450/3 | €4,827 | €3,877 | -€950 | -19.7% |
| Remuneration and social security | 454/9 | €10,089 | €8,188 | -€1,902 | -18.9% |
| Other amounts payable | 47/48 | €93,949 | €92,396 | -€1,554 | -1.7% |
| Turnover | 70 | €60,039 | €59,980 | -€59 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,511 | €11,142 | -€3,369 | -23.2% |
| Remuneration, social security and pensions | 62 | €49,136 | €29,649 | -€19,487 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,993 | €5,995 | -€1,998 | -25.0% |
| Other operating charges | 640/8 | €541 | €608 | +€67 | +12.4% |
| Gross operating margin | 9900 | €45,527 | €48,838 | +€3,310 | +7.3% |
| Operating profit (loss) | 9901 | -€12,142 | €12,586 | +€24,728 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,211 | €5,158 | -€53 | -1.0% |
| Recurring financial charges | 65 | €5,211 | €5,158 | -€53 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,352 | €7,429 | +€24,781 | |
| Profit (loss) for the period | 9904 | -€17,352 | €7,429 | +€24,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,352 | €7,429 | +€24,781 |
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 23 October 2026 via checked.be.