SALON MOBILE: 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.
What changed
SALON MOBILE
NACE 77.392, Rental and leasing activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€142,343
2024 · €516,462-€374,120
Equity
€2.0m
2024 · €1.8m+€142,343
Cash
€1,061
2024 · €35,347-€34,286
Balance sheet total
€4.6m
2024 · €4.3m+€315,895
Largest movements
Assets
- Receivables within one year +€470,051
up €470,051 (+108%), from €434,405 to €904,457
of which Trade receivables: +€420,000
- Tangible fixed assets -€117,496
down €117,496 (-4.4%), from €2.7m to €2.6m
of which Plant, machinery and equipment: -€270,043
Equity and liabilities
- Other debts +€713,831
up €713,831 (+72.1%), from €990,255 to €1.7m
- Current portion of long-term debt -€308,268
down €308,268 (-66.0%), from €466,947 to €158,680
- Reserves +€142,343
up €142,343 (+7.9%), from €1.8m to €2.0m
of which Distributable reserves: +€237,011
- Debts after one year -€119,591
down €119,591 (-25.3%), from €473,240 to €353,649
- Trade debts -€83,719
down €83,719 (-55.9%), from €149,848 to €66,129
Income statement
- Gross operating margin -€450,918
down €450,918 (-44.1%), from €1.0m to €571,475
- Taxes +€38,431
up €38,431 (+91.4%), from €42,059 to €80,491
- Depreciation +€24,869
up €24,869 (+8.3%), from €299,209 to €324,079
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.
Result 2024
€516,462
Gross operating margin
-€450,918
Depreciation
-€24,869
Other operating charges
-€1,657
Financial income
-€1,040
Financial charges
+€2,401
Taxes
-€38,431
Deferred taxes and other
+€140,395
Result 2025
€142,343
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€596,610
Investment
-€206,133
Financing
-€424,763
Cash 2024
€35,347
From operations (derived)
+€596,610
Net result for the year
+€142,343
Depreciation
+€324,079
Receivables within one year
-€470,051
Deferred charges and accrued income
+€1,925
Provisions
-€31,556
Trade debts
-€83,719
Smaller working-capital items
-€241
Other debts
+€713,831
Investment (derived)
-€206,133
Investment in fixed assets (net)
-€206,133
Financing
-€424,763
Debts after one year
-€119,591
Current portion of long-term debt
-€308,268
Short-term financial debts
+€3,096
Cash 2025
€1,061
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,310,220 | €4,626,115 | +€315,895 | +7.3% |
| Fixed assets | 21/28 | €3,838,544 | €3,720,598 | -€117,946 | -3.1% |
| Tangible fixed assets | 22/27 | €2,680,557 | €2,563,061 | -€117,496 | -4.4% |
| Land and buildings | 22 | €932,278 | €912,833 | -€19,445 | -2.1% |
| Plant, machinery and equipment | 23 | €1,637,693 | €1,367,650 | -€270,043 | -16.5% |
| Furniture and vehicles | 24 | €93,394 | €105,811 | +€12,417 | +13.3% |
| Assets under construction and advance payments | 27 | €17,193 | €176,767 | +€159,574 | +928% |
| Financial fixed assets | 28 | €1,157,986 | €1,157,536 | -€450 | 0.0% |
| Current assets | 29/58 | €471,677 | €905,518 | +€433,841 | +92.0% |
| Amounts receivable within one year | 40/41 | €434,405 | €904,457 | +€470,051 | +108% |
| Trade receivables | 40 | €24,360 | €444,360 | +€420,000 | +1,724% |
| Other amounts receivable | 41 | €410,045 | €460,096 | +€50,051 | +12.2% |
| Cash at bank and in hand | 54/58 | €35,347 | €1,061 | -€34,286 | -97.0% |
| Deferred charges and accrued income | 490/1 | €1,925 | €0 | -€1,925 | -100% |
| Total equity and liabilities | 10/49 | €4,310,220 | €4,626,115 | +€315,895 | +7.3% |
| Equity | 10/15 | €1,816,029 | €1,958,372 | +€142,343 | +7.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,809,832 | €1,952,174 | +€142,343 | +7.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,100,202 | €1,005,534 | -€94,668 | -8.6% |
| Distributable reserves | 133 | €707,771 | €944,781 | +€237,011 | +33.5% |
| Provisions and deferred taxes | 16 | €357,878 | €326,322 | -€31,556 | -8.8% |
| Deferred taxes | 168 | €357,878 | €326,322 | -€31,556 | -8.8% |
| Amounts payable | 17/49 | €2,136,314 | €2,341,422 | +€205,108 | +9.6% |
| Amounts payable after more than one year | 17 | €473,240 | €353,649 | -€119,591 | -25.3% |
| Financial debts | 170/4 | €473,240 | €353,649 | -€119,591 | -25.3% |
| Amounts payable within one year | 42/48 | €1,663,073 | €1,987,439 | +€324,366 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €466,947 | €158,680 | -€308,268 | -66.0% |
| Financial debts | 43 | €16,898 | €19,994 | +€3,096 | +18.3% |
| Credit institutions | 430/8 | €16,898 | €19,994 | +€3,096 | +18.3% |
| Trade debts | 44 | €149,848 | €66,129 | -€83,719 | -55.9% |
| Suppliers | 440/4 | €149,848 | €66,129 | -€83,719 | -55.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €39,125 | €38,550 | -€574 | -1.5% |
| Taxes | 450/3 | €39,125 | €38,550 | -€574 | -1.5% |
| Other amounts payable | 47/48 | €990,255 | €1,704,086 | +€713,831 | +72.1% |
| Accrued charges and deferred income | 492/3 | €0 | €333 | +€333 | |
| Non-recurring operating income | 76A | €584,000 | €195,297 | -€388,703 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299,209 | €324,079 | +€24,869 | +8.3% |
| Other operating charges | 640/8 | €9,537 | €11,195 | +€1,657 | +17.4% |
| Gross operating margin | 9900 | €1,022,393 | €571,475 | -€450,918 | -44.1% |
| Operating profit (loss) | 9901 | €713,647 | €236,202 | -€477,445 | -66.9% |
| Financial income | 75/76B | €5,365 | €4,325 | -€1,040 | -19.4% |
| Recurring financial income | 75 | €5,365 | €4,325 | -€1,040 | -19.4% |
| Financial charges | 65/66B | €51,650 | €49,249 | -€2,401 | -4.6% |
| Recurring financial charges | 65 | €51,650 | €49,249 | -€2,401 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €667,361 | €191,277 | -€476,084 | -71.3% |
| Transfer from deferred taxes | 780 | €37,161 | €31,556 | -€5,605 | -15.1% |
| Transfer to deferred taxes | 680 | €146,000 | €0 | -€146,000 | -100% |
| Income taxes | 67/77 | €42,059 | €80,491 | +€38,431 | +91.4% |
| Profit (loss) for the period | 9904 | €516,462 | €142,343 | -€374,120 | -72.4% |
| Transfer from tax-exempt reserves | 789 | €111,483 | €94,668 | -€16,815 | -15.1% |
| Transfer to tax-exempt reserves | 689 | €438,000 | €0 | -€438,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €189,945 | €237,011 | +€47,066 | +24.8% |
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 1 November 2026 via checked.be.