SALON CC: 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 CC
Largest movements
- Tangible fixed assets +€53,135
up €53,135 (+11.5%), from €461,126 to €514,262
of which Other tangible fixed assets: +€69,071
- Cash +€5,639
up €5,639 (+59.1%), from €9,537 to €15,175
mainly Debts after one year (+€34,703) and Depreciation (+€22,759)
- Debts after one year +€34,703
up €34,703 (+8.4%), from €410,728 to €445,431
of which Financial debts: +€34,703
- Current portion of long-term debt +€11,094
up €11,094 (+59.6%), from €18,620 to €29,714
- Profit (loss) carried forward +€9,972
up €9,972, from -€9,122 to €850
- Tax, wage and social debts +€6,334
up €6,334 (+44.1%), from €14,350 to €20,684
of which Taxes: +€8,376
- Staff costs -€48,049
down €48,049 (-84.5%), from €56,850 to €8,800
- Gross operating margin -€32,184
down €32,184 (-34.1%), from €94,467 to €62,282
- Depreciation +€6,688
up €6,688 (+41.6%), from €16,071 to €22,759
- Financial charges +€3,827
up €3,827 (+37.9%), from €10,103 to €13,930
- Taxes +€3,540
up €3,540 (+41021.9%), from €9 to €3,549
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.
Cash bridge derived
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 | €504,723 | €561,651 | +€56,927 | +11.3% |
| Fixed assets | 21/28 | €469,622 | €522,757 | +€53,135 | +11.3% |
| Tangible fixed assets | 22/27 | €461,126 | €514,262 | +€53,135 | +11.5% |
| Land and buildings | 22 | €444,274 | €431,175 | -€13,099 | -2.9% |
| Furniture and vehicles | 24 | €7,029 | €4,192 | -€2,837 | -40.4% |
| Other tangible fixed assets | 26 | €9,824 | €78,894 | +€69,071 | +703.1% |
| Financial fixed assets | 28 | €8,495 | €8,495 | = | 0.0% |
| Current assets | 29/58 | €35,102 | €38,894 | +€3,792 | +10.8% |
| Stocks and contracts in progress | 3 | €23,062 | €22,238 | -€824 | -3.6% |
| Stocks | 30/36 | €23,062 | €22,238 | -€824 | -3.6% |
| Amounts receivable within one year | 40/41 | €2,367 | €1,100 | -€1,268 | -53.5% |
| Trade receivables | 40 | €2,367 | €1,100 | -€1,268 | -53.5% |
| Cash at bank and in hand | 54/58 | €9,537 | €15,175 | +€5,639 | +59.1% |
| Deferred charges and accrued income | 490/1 | €136 | €381 | +€245 | +180.2% |
| Total equity and liabilities | 10/49 | €504,723 | €561,651 | +€56,927 | +11.3% |
| Equity | 10/15 | €35,256 | €45,228 | +€9,972 | +28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €25,778 | €25,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €13,861 | €13,861 | = | 0.0% |
| Distributable reserves | 133 | €10,057 | €10,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,122 | €850 | +€9,972 | |
| Amounts payable | 17/49 | €469,467 | €516,422 | +€46,955 | +10.0% |
| Amounts payable after more than one year | 17 | €410,728 | €445,431 | +€34,703 | +8.4% |
| Financial debts | 170/4 | €370,728 | €405,431 | +€34,703 | +9.4% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,740 | €70,992 | +€12,252 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €18,620 | €29,714 | +€11,094 | +59.6% |
| Trade debts | 44 | €7,052 | €3,525 | -€3,527 | -50.0% |
| Suppliers | 440/4 | €7,052 | €3,525 | -€3,527 | -50.0% |
| Taxes, remuneration and social security | 45 | €14,350 | €20,684 | +€6,334 | +44.1% |
| Taxes | 450/3 | €3,236 | €11,611 | +€8,376 | +258.9% |
| Remuneration and social security | 454/9 | €11,114 | €9,073 | -€2,042 | -18.4% |
| Other amounts payable | 47/48 | €18,719 | €17,069 | -€1,649 | -8.8% |
| Remuneration, social security and pensions | 62 | €56,850 | €8,800 | -€48,049 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,071 | €22,759 | +€6,688 | +41.6% |
| Other operating charges | 640/8 | €1,594 | €3,272 | +€1,678 | +105.3% |
| Gross operating margin | 9900 | €94,467 | €62,282 | -€32,184 | -34.1% |
| Operating profit (loss) | 9901 | €19,952 | €27,451 | +€7,499 | +37.6% |
| Financial charges | 65/66B | €10,103 | €13,930 | +€3,827 | +37.9% |
| Recurring financial charges | 65 | €10,103 | €13,930 | +€3,827 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €9,850 | €13,521 | +€3,671 | +37.3% |
| Income taxes | 67/77 | €9 | €3,549 | +€3,540 | +41021.9% |
| Profit (loss) for the period | 9904 | €9,841 | €9,972 | +€131 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,841 | €9,972 | +€131 | +1.3% |
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 9 October 2026 via checked.be.