HAR SALONG: 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.
HAR SALONG
Largest movements
- Cash -€2,318
down €2,318 (-5.9%), from €39,152 to €36,835
mainly Other debts (-€6,235) and Investment in fixed assets (net) (-€2,300)
- Tangible fixed assets +€1,761
up €1,761 (+375%), from €470 to €2,231
- Stocks and contracts +€1,659
up €1,659 (+5.8%), from €28,556 to €30,215
- Receivables within one year -€1,636
down €1,636 (-34.6%), from €4,724 to €3,088
- Other debts -€6,235
down €6,235 (-47.5%), from €13,141 to €6,905
- Tax, wage and social debts +€5,577
up €5,577 (+61.1%), from €9,130 to €14,707
of which Remuneration and social security: +€12,000
- Trade debts +€799
up €799 (+227%), from €352 to €1,151
- Profit (loss) carried forward -€737
down €737 (-18.8%), from -€3,925 to -€4,661
- Gross operating margin +€4,635
up €4,635 (+4,596%), from €101 to €4,735
- Financial charges +€1,943
up €1,943 (+155%), from €1,256 to €3,199
- Depreciation -€1,512
down €1,512 (-71.5%), from €2,114 to €602
- Other operating charges +€1,173
up €1,173 (+202%), from €582 to €1,755
- Financial income +€166
up €166 (+288%), from €58 to €223
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 | €72,964 | €72,368 | -€596 | -0.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €533 | €2,231 | +€1,698 | +319% |
| Intangible fixed assets | 21 | €63 | €0 | -€63 | -100% |
| Tangible fixed assets | 22/27 | €470 | €2,231 | +€1,761 | +375% |
| Plant, machinery and equipment | 23 | €470 | €2,231 | +€1,761 | +375% |
| Current assets | 29/58 | €72,432 | €70,138 | -€2,294 | -3.2% |
| Stocks and contracts in progress | 3 | €28,556 | €30,215 | +€1,659 | +5.8% |
| Stocks | 30/36 | €28,556 | €30,215 | +€1,659 | +5.8% |
| Amounts receivable within one year | 40/41 | €4,724 | €3,088 | -€1,636 | -34.6% |
| Trade receivables | 40 | €4,724 | €3,088 | -€1,636 | -34.6% |
| Cash at bank and in hand | 54/58 | €39,152 | €36,835 | -€2,318 | -5.9% |
| Total equity and liabilities | 10/49 | €72,964 | €72,368 | -€596 | -0.8% |
| Equity | 10/15 | €50,342 | €49,605 | -€737 | -1.5% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €44,766 | €44,766 | = | 0.0% |
| Distributable reserves | 133 | €44,766 | €44,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,925 | -€4,661 | -€737 | -18.8% |
| Amounts payable | 17/49 | €22,623 | €22,763 | +€141 | +0.6% |
| Amounts payable within one year | 42/48 | €22,623 | €22,763 | +€141 | +0.6% |
| Trade debts | 44 | €352 | €1,151 | +€799 | +227% |
| Suppliers | 440/4 | €352 | €1,151 | +€799 | +227% |
| Taxes, remuneration and social security | 45 | €9,130 | €14,707 | +€5,577 | +61.1% |
| Taxes | 450/3 | €9,130 | €2,707 | -€6,423 | -70.3% |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €13,141 | €6,905 | -€6,235 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €602 | -€1,512 | -71.5% |
| Other operating charges | 640/8 | €582 | €1,755 | +€1,173 | +202% |
| Gross operating margin | 9900 | €101 | €4,735 | +€4,635 | +4,596% |
| Operating profit (loss) | 9901 | -€2,595 | €2,378 | +€4,973 | |
| Financial income | 75/76B | €58 | €223 | +€166 | +288% |
| Recurring financial income | 75 | €58 | €223 | +€166 | +288% |
| Financial charges | 65/66B | €1,256 | €3,199 | +€1,943 | +155% |
| Recurring financial charges | 65 | €1,256 | €3,199 | +€1,943 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€3,793 | -€597 | +€3,196 | +84.3% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€3,925 | -€737 | +€3,188 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,925 | -€737 | +€3,188 | +81.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.