SALON 25: 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.
SALON 25
Largest movements
- Cash +€2,649
up €2,649 (+12.3%), from €21,457 to €24,106
mainly Net result for the year (+€4,030) and Depreciation (+€2,033)
- Tangible fixed assets -€1,783
down €1,783 (-35.5%), from €5,024 to €3,241
of which Other tangible fixed assets: -€1,835
- Stocks and contracts +€376
up €376 (+21.2%), from €1,770 to €2,146
- Profit (loss) carried forward +€4,030
up €4,030 (+29.4%), from -€13,707 to -€9,678
- Trade debts -€3,020
down €3,020 (-80.3%), from €3,762 to €742
- Other debts -€1,512
down €1,512 (-11.2%), from €13,484 to €11,972
- Tax, wage and social debts +€1,503
up €1,503 (+17.1%), from €8,805 to €10,307
of which Remuneration and social security: +€1,580
- Gross operating margin -€36,789
down €36,789 (-38.7%), from €95,148 to €58,360
- Staff costs -€26,762
down €26,762 (-34.3%), from €77,993 to €51,231
- Depreciation -€1,043
down €1,043 (-33.9%), from €3,076 to €2,033
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 | €29,410 | €30,411 | +€1,001 | +3.4% |
| Fixed assets | 21/28 | €5,024 | €3,241 | -€1,783 | -35.5% |
| Tangible fixed assets | 22/27 | €5,024 | €3,241 | -€1,783 | -35.5% |
| Plant, machinery and equipment | 23 | €350 | €402 | +€52 | +14.8% |
| Other tangible fixed assets | 26 | €4,674 | €2,839 | -€1,835 | -39.3% |
| Current assets | 29/58 | €24,386 | €27,169 | +€2,783 | +11.4% |
| Stocks and contracts in progress | 3 | €1,770 | €2,146 | +€376 | +21.2% |
| Stocks | 30/36 | €1,770 | €2,146 | +€376 | +21.2% |
| Amounts receivable within one year | 40/41 | €155 | - | -€155 | |
| Trade receivables | 40 | €155 | - | -€155 | |
| Cash at bank and in hand | 54/58 | €21,457 | €24,106 | +€2,649 | +12.3% |
| Deferred charges and accrued income | 490/1 | €1,004 | €918 | -€87 | -8.6% |
| Total equity and liabilities | 10/49 | €29,410 | €30,411 | +€1,001 | +3.4% |
| Equity | 10/15 | €3,360 | €7,389 | +€4,030 | +120% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,667 | €4,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €245 | €245 | = | 0.0% |
| Other | 1319 | €245 | €245 | = | 0.0% |
| Distributable reserves | 133 | €4,422 | €4,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,707 | -€9,678 | +€4,030 | +29.4% |
| Amounts payable | 17/49 | €26,050 | €23,021 | -€3,029 | -11.6% |
| Amounts payable within one year | 42/48 | €26,050 | €23,021 | -€3,029 | -11.6% |
| Trade debts | 44 | €3,762 | €742 | -€3,020 | -80.3% |
| Suppliers | 440/4 | €3,762 | €742 | -€3,020 | -80.3% |
| Taxes, remuneration and social security | 45 | €8,805 | €10,307 | +€1,503 | +17.1% |
| Taxes | 450/3 | €5,666 | €5,589 | -€77 | -1.4% |
| Remuneration and social security | 454/9 | €3,138 | €4,718 | +€1,580 | +50.3% |
| Other amounts payable | 47/48 | €13,484 | €11,972 | -€1,512 | -11.2% |
| Remuneration, social security and pensions | 62 | €77,993 | €51,231 | -€26,762 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,076 | €2,033 | -€1,043 | -33.9% |
| Other operating charges | 640/8 | €640 | €428 | -€212 | -33.1% |
| Gross operating margin | 9900 | €95,148 | €58,360 | -€36,789 | -38.7% |
| Operating profit (loss) | 9901 | €13,440 | €4,667 | -€8,772 | -65.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €708 | €638 | -€70 | -9.9% |
| Recurring financial charges | 65 | €708 | €638 | -€70 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €12,732 | €4,030 | -€8,702 | -68.4% |
| Profit (loss) for the period | 9904 | €12,732 | €4,030 | -€8,702 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,732 | €4,030 | -€8,702 | -68.4% |
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 30 October 2026 via checked.be.