SALON DEJAVU: 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 DEJAVU
Largest movements
- Cash +€4,596
up €4,596 (+62.7%), from €7,326 to €11,922
mainly Net result for the year (+€7,320) and Depreciation (+€2,831)
- Receivables within one year +€4,064
up €4,064 (+9.8%), from €41,616 to €45,680
of which Other amounts receivable: +€8,635
- Tangible fixed assets -€2,081
down €2,081 (-73.4%), from €2,837 to €756
of which Plant, machinery and equipment: -€1,780
- Stocks and contracts +€1,500
up €1,500 (+50.0%), from €3,000 to €4,500
- Intangible fixed assets -€750
down €750 (-25.0%), from €3,000 to €2,250
- Profit (loss) carried forward +€7,320
up €7,320 (+25.4%), from €28,813 to €36,133
- Trade debts +€1,221
up €1,221 (+269%), from €454 to €1,675
- Tax, wage and social debts -€1,212
down €1,212 (-7.1%), from €17,011 to €15,799
of which Taxes: -€883
- Gross operating margin +€15,202
up €15,202 (+41.2%), from €36,925 to €52,127
- Staff costs +€13,319
up €13,319 (+58.9%), from €22,631 to €35,949
- Depreciation -€2,147
down €2,147 (-43.1%), from €4,978 to €2,831
- Taxes +€1,099
up €1,099 (+34.9%), from €3,148 to €4,247
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 | €63,778 | €71,107 | +€7,329 | +11.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,836 | €9,005 | -€2,831 | -23.9% |
| Intangible fixed assets | 21 | €3,000 | €2,250 | -€750 | -25.0% |
| Tangible fixed assets | 22/27 | €2,837 | €756 | -€2,081 | -73.4% |
| Plant, machinery and equipment | 23 | €1,979 | €200 | -€1,780 | -89.9% |
| Furniture and vehicles | 24 | €857 | €556 | -€302 | -35.2% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €51,941 | €62,102 | +€10,161 | +19.6% |
| Stocks and contracts in progress | 3 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Stocks | 30/36 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Amounts receivable within one year | 40/41 | €41,616 | €45,680 | +€4,064 | +9.8% |
| Trade receivables | 40 | €37,542 | €32,972 | -€4,571 | -12.2% |
| Other amounts receivable | 41 | €4,073 | €12,709 | +€8,635 | +212% |
| Cash at bank and in hand | 54/58 | €7,326 | €11,922 | +€4,596 | +62.7% |
| Total equity and liabilities | 10/49 | €63,778 | €71,107 | +€7,329 | +11.5% |
| Equity | 10/15 | €46,313 | €53,633 | +€7,320 | +15.8% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,813 | €36,133 | +€7,320 | +25.4% |
| Amounts payable | 17/49 | €17,465 | €17,474 | +€9 | +0.1% |
| Amounts payable within one year | 42/48 | €17,465 | €17,474 | +€9 | +0.1% |
| Trade debts | 44 | €454 | €1,675 | +€1,221 | +269% |
| Suppliers | 440/4 | €454 | €1,675 | +€1,221 | +269% |
| Taxes, remuneration and social security | 45 | €17,011 | €15,799 | -€1,212 | -7.1% |
| Taxes | 450/3 | €16,399 | €15,517 | -€883 | -5.4% |
| Remuneration and social security | 454/9 | €612 | €283 | -€329 | -53.8% |
| Remuneration, social security and pensions | 62 | €22,631 | €35,949 | +€13,319 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | €2,831 | -€2,147 | -43.1% |
| Other operating charges | 640/8 | €1,263 | €955 | -€307 | -24.3% |
| Gross operating margin | 9900 | €36,925 | €52,127 | +€15,202 | +41.2% |
| Operating profit (loss) | 9901 | €8,053 | €12,391 | +€4,337 | +53.9% |
| Financial charges | 65/66B | €1,318 | €824 | -€494 | -37.5% |
| Recurring financial charges | 65 | €1,318 | €824 | -€494 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €6,735 | €11,567 | +€4,832 | +71.7% |
| Income taxes | 67/77 | €3,148 | €4,247 | +€1,099 | +34.9% |
| Profit (loss) for the period | 9904 | €3,587 | €7,320 | +€3,733 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €3,587 | €7,320 | +€3,733 | +104% |
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.