SALON CHARISMA: 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 CHARISMA
Largest movements
- Tangible fixed assets -€19,185
down €19,185 (-18.2%), from €105,381 to €86,196
of which Furniture and vehicles: -€11,735
- Cash -€5,071
down €5,071 (-72.9%), from €6,960 to €1,888
mainly Net result for the year (-€18,739) and Debts after one year (-€9,641)
- Stocks and contracts -€3,045
down €3,045 (-27.8%), from €10,945 to €7,900
- Profit (loss) carried forward -€18,739
down €18,739 (-105.6%), from -€17,743 to -€36,482
- Debts after one year -€9,641
down €9,641 (-49.4%), from €19,526 to €9,885
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts +€3,453
up €3,453 (+18.9%), from €18,276 to €21,729
- Other debts -€3,353
down €3,353 (-6.9%), from €48,256 to €44,903
- Other operating charges -€5,250
down €5,250 (-55.2%), from €9,516 to €4,266
- Staff costs +€4,087
up €4,087 (+8.6%), from €47,517 to €51,604
- Financial charges +€3,591
up €3,591 (+124.5%), from €2,886 to €6,477
of which Non-recurring financial charges: +€3,394
- Gross operating margin +€2,770
up €2,770 (+4.5%), from €61,478 to €64,248
- Depreciation -€1,100
down €1,100 (-5.2%), from €21,134 to €20,034
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,778 | €100,505 | -€28,273 | -22.0% |
| Fixed assets | 21/28 | €105,381 | €86,196 | -€19,185 | -18.2% |
| Tangible fixed assets | 22/27 | €105,381 | €86,196 | -€19,185 | -18.2% |
| Land and buildings | 22 | €68,386 | €62,204 | -€6,182 | -9.0% |
| Plant, machinery and equipment | 23 | €3,070 | €1,803 | -€1,267 | -41.3% |
| Furniture and vehicles | 24 | €33,925 | €22,190 | -€11,735 | -34.6% |
| Current assets | 29/58 | €23,397 | €14,309 | -€9,088 | -38.8% |
| Stocks and contracts in progress | 3 | €10,945 | €7,900 | -€3,045 | -27.8% |
| Stocks | 30/36 | €10,945 | €7,900 | -€3,045 | -27.8% |
| Cash at bank and in hand | 54/58 | €6,960 | €1,888 | -€5,071 | -72.9% |
| Deferred charges and accrued income | 490/1 | €5,492 | €4,521 | -€972 | -17.7% |
| Total equity and liabilities | 10/49 | €128,778 | €100,505 | -€28,273 | -22.0% |
| Equity | 10/15 | €9,230 | -€3,308 | -€12,539 | |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €14,573 | €14,573 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,713 | €12,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,743 | -€36,482 | -€18,739 | -105.6% |
| Amounts payable | 17/49 | €119,548 | €103,814 | -€15,734 | -13.2% |
| Amounts payable after more than one year | 17 | €19,526 | €9,885 | -€9,641 | -49.4% |
| Financial debts | 170/4 | €19,526 | €9,885 | -€9,641 | -49.4% |
| Amounts payable within one year | 42/48 | €98,422 | €93,929 | -€4,493 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €14,804 | €11,658 | -€3,145 | -21.2% |
| Trade debts | 44 | €18,276 | €21,729 | +€3,453 | +18.9% |
| Suppliers | 440/4 | €18,276 | €21,729 | +€3,453 | +18.9% |
| Taxes, remuneration and social security | 45 | €17,086 | €15,638 | -€1,448 | -8.5% |
| Taxes | 450/3 | €7,622 | €6,771 | -€850 | -11.2% |
| Remuneration and social security | 454/9 | €9,465 | €8,867 | -€597 | -6.3% |
| Other amounts payable | 47/48 | €48,256 | €44,903 | -€3,353 | -6.9% |
| Accrued charges and deferred income | 492/3 | €1,600 | - | -€1,600 | |
| Remuneration, social security and pensions | 62 | €47,517 | €51,604 | +€4,087 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,134 | €20,034 | -€1,100 | -5.2% |
| Other operating charges | 640/8 | €9,516 | €4,266 | -€5,250 | -55.2% |
| Gross operating margin | 9900 | €61,478 | €64,248 | +€2,770 | +4.5% |
| Operating profit (loss) | 9901 | -€16,689 | -€11,656 | +€5,033 | +30.2% |
| Financial income | 75/76B | €153 | €45 | -€108 | -70.7% |
| Recurring financial income | 75 | €153 | €45 | -€108 | -70.7% |
| Financial charges | 65/66B | €2,886 | €6,477 | +€3,591 | +124.5% |
| Recurring financial charges | 65 | €2,886 | €3,082 | +€197 | +6.8% |
| Non-recurring financial charges | 66B | - | €3,394 | +€3,394 | |
| Profit (loss) for the period before taxes | 9903 | -€19,422 | -€18,088 | +€1,334 | +6.9% |
| Income taxes | 67/77 | €648 | €650 | +€3 | +0.4% |
| Profit (loss) for the period | 9904 | -€20,070 | -€18,739 | +€1,331 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,070 | -€18,739 | +€1,331 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.