Salon Öz: 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 Öz
Largest movements
- Cash +€9,721
up €9,721 (+52.4%), from €18,556 to €28,277
mainly Tax, wage and social debts (+€16,237) and Net result for the year (+€2,650)
- Tax, wage and social debts +€16,237
up €16,237 (+4,112%), from €395 to €16,632
of which Remuneration and social security: +€13,835
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Profit (loss) carried forward +€2,650
up €2,650 (+61.7%), from €4,298 to €6,948
- Trade debts +€342
up €342 (+77.1%), from €444 to €786
- Other debts -€330
down €330 (-7.4%), from €4,456 to €4,127
- Gross operating margin +€4,899
up €4,899 (+175%), from €2,804 to €7,703
- Staff costs +€3,722
up €3,722 (+1,362%), from €273 to €3,995
- Other operating charges -€770
down €770 (-50.4%), from €1,528 to €758
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 | €21,593 | €31,492 | +€9,899 | +45.8% |
| Fixed assets | 21/28 | €2,672 | €2,464 | -€208 | -7.8% |
| Tangible fixed assets | 22/27 | €422 | €214 | -€208 | -49.3% |
| Plant, machinery and equipment | 23 | €422 | €214 | -€208 | -49.3% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €18,921 | €29,028 | +€10,107 | +53.4% |
| Stocks and contracts in progress | 3 | €257 | €386 | +€130 | +50.5% |
| Stocks | 30/36 | €257 | €386 | +€130 | +50.5% |
| Amounts receivable within one year | 40/41 | - | €139 | +€139 | |
| Trade receivables | 40 | - | €139 | +€139 | |
| Cash at bank and in hand | 54/58 | €18,556 | €28,277 | +€9,721 | +52.4% |
| Deferred charges and accrued income | 490/1 | €108 | €226 | +€118 | +109% |
| Total equity and liabilities | 10/49 | €21,593 | €31,492 | +€9,899 | +45.8% |
| Equity | 10/15 | €7,298 | €9,948 | +€2,650 | +36.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,298 | €6,948 | +€2,650 | +61.7% |
| Amounts payable | 17/49 | €14,295 | €21,545 | +€7,249 | +50.7% |
| Amounts payable within one year | 42/48 | €5,295 | €21,545 | +€16,249 | +307% |
| Trade debts | 44 | €444 | €786 | +€342 | +77.1% |
| Suppliers | 440/4 | €444 | €786 | +€342 | +77.1% |
| Taxes, remuneration and social security | 45 | €395 | €16,632 | +€16,237 | +4,112% |
| Taxes | 450/3 | - | €2,402 | +€2,402 | |
| Remuneration and social security | 454/9 | €395 | €14,230 | +€13,835 | +3,503% |
| Other amounts payable | 47/48 | €4,456 | €4,127 | -€330 | -7.4% |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Remuneration, social security and pensions | 62 | €273 | €3,995 | +€3,722 | +1,362% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €208 | = | 0.0% |
| Other operating charges | 640/8 | €1,528 | €758 | -€770 | -50.4% |
| Gross operating margin | 9900 | €2,804 | €7,703 | +€4,899 | +175% |
| Operating profit (loss) | 9901 | €795 | €2,742 | +€1,947 | +245% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €133 | €92 | -€41 | -30.7% |
| Recurring financial charges | 65 | €133 | €92 | -€41 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €662 | €2,650 | +€1,988 | +300% |
| Profit (loss) for the period | 9904 | €662 | €2,650 | +€1,988 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €662 | €2,650 | +€1,988 | +300% |
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 25 October 2026 via checked.be.