LE SALON C: 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.
LE SALON C
Largest movements
- Cash -€12,157
down €12,157 (-58.4%), from €20,814 to €8,657
mainly Investment in fixed assets (net) (-€7,527) and Receivables within one year (-€6,860)
- Receivables within one year +€6,860
up €6,860 (+87.1%), from €7,872 to €14,733
- Tangible fixed assets +€1,611
up €1,611 (+6.6%), from €24,385 to €25,995
of which Plant, machinery and equipment: +€3,151
- Stocks and contracts -€1,207
down €1,207 (-21.3%), from €5,670 to €4,462
- Intangible fixed assets -€640
down €640 (-84.5%), from €757 to €117
- Debts after one year -€4,860
no longer reported in 2025 (was €4,860)
- Tax, wage and social debts -€3,626
down €3,626 (-18.0%), from €20,163 to €16,537
of which Remuneration and social security: -€3,324
- Current portion of long-term debt +€2,028
up €2,028 (+36.3%), from €5,589 to €7,617
- Staff costs +€9,753
up €9,753 (+12.3%), from €79,117 to €88,871
- Taxes -€3,280
down €3,280, from €2,529 to -€751
- Financial charges -€3,125
down €3,125 (-80.8%), from €3,867 to €742
- Other operating charges -€1,972
down €1,972 (-76.7%), from €2,571 to €599
- Gross operating margin -€1,897
down €1,897 (-1.9%), from €98,518 to €96,621
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 | €62,511 | €56,998 | -€5,513 | -8.8% |
| Fixed assets | 21/28 | €27,542 | €28,513 | +€971 | +3.5% |
| Intangible fixed assets | 21 | €757 | €117 | -€640 | -84.5% |
| Tangible fixed assets | 22/27 | €24,385 | €25,995 | +€1,611 | +6.6% |
| Plant, machinery and equipment | 23 | €713 | €3,865 | +€3,151 | +442% |
| Furniture and vehicles | 24 | €5,495 | €6,475 | +€980 | +17.8% |
| Other tangible fixed assets | 26 | €18,177 | €15,656 | -€2,521 | -13.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €34,969 | €28,485 | -€6,483 | -18.5% |
| Stocks and contracts in progress | 3 | €5,670 | €4,462 | -€1,207 | -21.3% |
| Stocks | 30/36 | €5,670 | €4,462 | -€1,207 | -21.3% |
| Amounts receivable within one year | 40/41 | €7,872 | €14,733 | +€6,860 | +87.1% |
| Other amounts receivable | 41 | €7,872 | €14,733 | +€6,860 | +87.1% |
| Cash at bank and in hand | 54/58 | €20,814 | €8,657 | -€12,157 | -58.4% |
| Deferred charges and accrued income | 490/1 | €612 | €633 | +€21 | +3.4% |
| Total equity and liabilities | 10/49 | €62,511 | €56,998 | -€5,513 | -8.8% |
| Equity | 10/15 | €22,945 | €23,551 | +€606 | +2.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,800 | €17,300 | +€500 | +3.0% |
| Distributable reserves | 133 | €16,800 | €17,300 | +€500 | +3.0% |
| Profit (loss) carried forward | 14 | €145 | €251 | +€106 | +73.0% |
| Amounts payable | 17/49 | €39,566 | €33,447 | -€6,119 | -15.5% |
| Amounts payable after more than one year | 17 | €4,860 | - | -€4,860 | |
| Financial debts | 170/4 | €4,860 | - | -€4,860 | |
| Amounts payable within one year | 42/48 | €34,706 | €33,447 | -€1,258 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €5,589 | €7,617 | +€2,028 | +36.3% |
| Trade debts | 44 | €8,953 | €9,293 | +€340 | +3.8% |
| Suppliers | 440/4 | €8,953 | €9,293 | +€340 | +3.8% |
| Taxes, remuneration and social security | 45 | €20,163 | €16,537 | -€3,626 | -18.0% |
| Taxes | 450/3 | €8,996 | €8,694 | -€302 | -3.4% |
| Remuneration and social security | 454/9 | €11,167 | €7,843 | -€3,324 | -29.8% |
| Remuneration, social security and pensions | 62 | €79,117 | €88,871 | +€9,753 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,133 | €6,557 | +€424 | +6.9% |
| Other operating charges | 640/8 | €2,571 | €599 | -€1,972 | -76.7% |
| Gross operating margin | 9900 | €98,518 | €96,621 | -€1,897 | -1.9% |
| Operating profit (loss) | 9901 | €10,697 | €594 | -€10,103 | -94.4% |
| Financial income | 75/76B | €8 | €3 | -€4 | -58.7% |
| Recurring financial income | 75 | €8 | €3 | -€4 | -58.7% |
| Financial charges | 65/66B | €3,867 | €742 | -€3,125 | -80.8% |
| Recurring financial charges | 65 | €3,867 | €742 | -€3,125 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €6,837 | -€145 | -€6,982 | |
| Income taxes | 67/77 | €2,529 | -€751 | -€3,280 | |
| Profit (loss) for the period | 9904 | €4,308 | €606 | -€3,703 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,308 | €606 | -€3,703 | -85.9% |
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 26 October 2026 via checked.be.