SALON CJ 46: 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 CJ 46
Largest movements
- Cash +€8,555
up €8,555 (+28.4%), from €30,073 to €38,628
mainly Net result for the year (+€10,816) and Tax, wage and social debts (+€4,234)
- Receivables within one year +€2,602
up €2,602 (+558%), from €467 to €3,069
- Tangible fixed assets -€2,150
down €2,150 (-26.9%), from €7,995 to €5,845
of which Plant, machinery and equipment: -€1,220
- Reserves +€10,816
up €10,816 (+74.9%), from €14,435 to €25,251
- Tax, wage and social debts +€4,234
up €4,234 (+64.3%), from €6,588 to €10,822
of which Taxes: +€4,007
- Current portion of long-term debt -€4,215
down €4,215 (-100%), from €4,215 to €0
- Trade debts -€1,590
down €1,590 (-81.7%), from €1,947 to €357
- Staff costs -€12,717
down €12,717 (-63.6%), from €19,991 to €7,275
- Gross operating margin -€6,969
down €6,969 (-22.4%), from €31,079 to €24,110
- Taxes +€2,772
up €2,772 (+1,312%), from €211 to €2,983
- Depreciation -€388
down €388 (-15.3%), from €2,539 to €2,150
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 | €42,207 | €51,429 | +€9,222 | +21.9% |
| Fixed assets | 21/28 | €7,995 | €5,845 | -€2,150 | -26.9% |
| Tangible fixed assets | 22/27 | €7,995 | €5,845 | -€2,150 | -26.9% |
| Plant, machinery and equipment | 23 | €7,065 | €5,845 | -€1,220 | -17.3% |
| Furniture and vehicles | 24 | €930 | €0 | -€930 | -100% |
| Current assets | 29/58 | €34,212 | €45,584 | +€11,373 | +33.2% |
| Stocks and contracts in progress | 3 | €3,640 | €3,888 | +€248 | +6.8% |
| Stocks | 30/36 | €3,640 | €3,888 | +€248 | +6.8% |
| Amounts receivable within one year | 40/41 | €467 | €3,069 | +€2,602 | +558% |
| Other amounts receivable | 41 | €467 | €3,069 | +€2,602 | +558% |
| Cash at bank and in hand | 54/58 | €30,073 | €38,628 | +€8,555 | +28.4% |
| Deferred charges and accrued income | 490/1 | €33 | €0 | -€33 | -100% |
| Total equity and liabilities | 10/49 | €42,207 | €51,429 | +€9,222 | +21.9% |
| Equity | 10/15 | €29,435 | €40,251 | +€10,816 | +36.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Reserves | 13 | €14,435 | €25,251 | +€10,816 | +74.9% |
| Distributable reserves | 133 | €14,435 | €25,251 | +€10,816 | +74.9% |
| Amounts payable | 17/49 | €12,772 | €11,178 | -€1,594 | -12.5% |
| Amounts payable within one year | 42/48 | €12,749 | €11,178 | -€1,571 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €4,215 | €0 | -€4,215 | -100% |
| Trade debts | 44 | €1,947 | €357 | -€1,590 | -81.7% |
| Suppliers | 440/4 | €1,947 | €357 | -€1,590 | -81.7% |
| Taxes, remuneration and social security | 45 | €6,588 | €10,822 | +€4,234 | +64.3% |
| Taxes | 450/3 | €5,062 | €9,069 | +€4,007 | +79.1% |
| Remuneration and social security | 454/9 | €1,525 | €1,753 | +€227 | +14.9% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100% |
| Remuneration, social security and pensions | 62 | €19,991 | €7,275 | -€12,717 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €2,150 | -€388 | -15.3% |
| Other operating charges | 640/8 | €934 | €716 | -€218 | -23.3% |
| Gross operating margin | 9900 | €31,079 | €24,110 | -€6,969 | -22.4% |
| Operating profit (loss) | 9901 | €7,614 | €13,969 | +€6,354 | +83.5% |
| Financial income | 75/76B | €15 | €96 | +€81 | +551% |
| Recurring financial income | 75 | €15 | €96 | +€81 | +551% |
| Financial charges | 65/66B | €429 | €265 | -€164 | -38.1% |
| Recurring financial charges | 65 | €429 | €265 | -€164 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €7,200 | €13,799 | +€6,599 | +91.7% |
| Income taxes | 67/77 | €211 | €2,983 | +€2,772 | +1,312% |
| Profit (loss) for the period | 9904 | €6,989 | €10,816 | +€3,827 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,989 | €10,816 | +€3,827 | +54.8% |
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 30 October 2026 via checked.be.