SALON D'HOTES: 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 D'HOTES
Largest movements
- Tangible fixed assets -€9,208
down €9,208 (-6.0%), from €154,077 to €144,869
- Debts after one year -€15,542
down €15,542 (-17.6%), from €88,324 to €72,782
- Reserves +€5,400
up €5,400 (+667%), from €810 to €6,210
- Taxes +€565
up €565 (+28.3%), from €1,993 to €2,558
- Financial charges -€331
down €331 (-12.5%), from €2,658 to €2,327
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 | €154,246 | €145,425 | -€8,821 | -5.7% |
| Fixed assets | 21/28 | €154,077 | €144,869 | -€9,208 | -6.0% |
| Tangible fixed assets | 22/27 | €154,077 | €144,869 | -€9,208 | -6.0% |
| Land and buildings | 22 | €154,077 | €144,869 | -€9,208 | -6.0% |
| Current assets | 29/58 | €169 | €556 | +€387 | +229% |
| Cash at bank and in hand | 54/58 | €169 | €511 | +€342 | +202% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €154,246 | €145,425 | -€8,821 | -5.7% |
| Equity | 10/15 | €48,260 | €53,753 | +€5,493 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €810 | €6,210 | +€5,400 | +667% |
| Distributable reserves | 133 | €810 | €6,210 | +€5,400 | +667% |
| Profit (loss) carried forward | 14 | €28,851 | €28,944 | +€93 | +0.3% |
| Amounts payable | 17/49 | €105,985 | €91,671 | -€14,314 | -13.5% |
| Amounts payable after more than one year | 17 | €88,324 | €72,782 | -€15,542 | -17.6% |
| Financial debts | 170/4 | €88,324 | €72,782 | -€15,542 | -17.6% |
| Amounts payable within one year | 42/48 | €17,467 | €18,723 | +€1,256 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €16,974 | €17,328 | +€354 | +2.1% |
| Trade debts | 44 | €0 | €337 | +€337 | |
| Suppliers | 440/4 | €0 | €337 | +€337 | |
| Taxes, remuneration and social security | 45 | €493 | €1,059 | +€565 | +115% |
| Taxes | 450/3 | €493 | €1,059 | +€565 | +115% |
| Accrued charges and deferred income | 492/3 | €194 | €166 | -€28 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,208 | €9,208 | = | 0.0% |
| Other operating charges | 640/8 | €1,394 | €1,438 | +€44 | +3.1% |
| Gross operating margin | 9900 | €21,234 | €21,025 | -€209 | -1.0% |
| Operating profit (loss) | 9901 | €10,631 | €10,378 | -€253 | -2.4% |
| Financial charges | 65/66B | €2,658 | €2,327 | -€331 | -12.5% |
| Recurring financial charges | 65 | €2,658 | €2,327 | -€331 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €7,974 | €8,052 | +€78 | +1.0% |
| Income taxes | 67/77 | €1,993 | €2,558 | +€565 | +28.3% |
| Profit (loss) for the period | 9904 | €5,980 | €5,493 | -€487 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,980 | €5,493 | -€487 | -8.1% |
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 31 October 2026 via checked.be.