SALON AMIR: 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 AMIR
Largest movements
- Cash +€1,930
up €1,930 (+54.8%), from €3,523 to €5,453
- Tangible fixed assets -€266
down €266 (-70.6%), from €377 to €111
- Tax, wage and social debts +€3,485
new in 2024: €3,485
- Other debts -€2,083
down €2,083 (-50.4%), from €4,130 to €2,048
- Reserves +€300
new in 2024: €300
- Trade debts -€284
down €284 (-66.0%), from €430 to €146
- Profit (loss) carried forward +€245
up €245 (+6.7%), from -€3,660 to -€3,415
- Staff costs +€2,438
new in 2024: €2,438
- Other operating charges +€1,697
new in 2024: €1,697
- Depreciation +€274
up €274 (+206%), from €133 to €407
- Gross operating margin -€221
down €221 (-31.7%), from €699 to €477
- Financial charges +€8
up €8 (+15.6%), from €48 to €56
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,900 | €5,564 | +€1,663 | +42.6% |
| Fixed assets | 21/28 | €377 | €111 | -€266 | -70.6% |
| Tangible fixed assets | 22/27 | €377 | €111 | -€266 | -70.6% |
| Furniture and vehicles | 24 | €377 | €111 | -€266 | -70.6% |
| Current assets | 29/58 | €3,523 | €5,453 | +€1,930 | +54.8% |
| Cash at bank and in hand | 54/58 | €3,523 | €5,453 | +€1,930 | +54.8% |
| Total equity and liabilities | 10/49 | €3,900 | €5,564 | +€1,663 | +42.6% |
| Equity | 10/15 | -€660 | -€115 | +€545 | +82.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €300 | +€300 | |
| Non-distributable reserves | 130/1 | - | €300 | +€300 | |
| Reserves not available under the articles | 1311 | - | €300 | +€300 | |
| Profit (loss) carried forward | 14 | -€3,660 | -€3,415 | +€245 | +6.7% |
| Amounts payable | 17/49 | €4,560 | €5,679 | +€1,118 | +24.5% |
| Amounts payable within one year | 42/48 | €4,560 | €5,679 | +€1,118 | +24.5% |
| Trade debts | 44 | €430 | €146 | -€284 | -66.0% |
| Suppliers | 440/4 | €430 | €146 | -€284 | -66.0% |
| Taxes, remuneration and social security | 45 | - | €3,485 | +€3,485 | |
| Taxes | 450/3 | - | €3,485 | +€3,485 | |
| Other amounts payable | 47/48 | €4,130 | €2,048 | -€2,083 | -50.4% |
| Remuneration, social security and pensions | 62 | - | €2,438 | +€2,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €407 | +€274 | +206% |
| Other operating charges | 640/8 | - | €1,697 | +€1,697 | |
| Gross operating margin | 9900 | €699 | €477 | -€221 | -31.7% |
| Operating profit (loss) | 9901 | €566 | -€4,065 | -€4,630 | |
| Financial charges | 65/66B | €48 | €56 | +€8 | +15.6% |
| Recurring financial charges | 65 | €48 | €56 | +€8 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €517 | -€4,121 | -€4,638 | |
| Profit (loss) for the period | 9904 | €517 | -€4,121 | -€4,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €517 | -€4,121 | -€4,638 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.