SALON PLUS: 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 PLUS
Largest movements
- Receivables within one year +€11,408
up €11,408 (+1,927%), from €592 to €12,000
- Deferred charges and accrued income -€5,649
down €5,649 (-27.1%), from €20,854 to €15,205
- Other debts +€29,576
up €29,576 (+281%), from €10,529 to €40,105
- Profit (loss) carried forward -€10,993
down €10,993 (-26.0%), from -€42,233 to -€53,226
- Tax, wage and social debts -€10,248
down €10,248 (-26.9%), from €38,142 to €27,894
of which Remuneration and social security: -€13,375
- Short-term financial debts -€4,520
no longer reported in 2025 (was €4,520)
- Trade debts +€4,014
up €4,014 (+1,361%), from €295 to €4,309
- Staff costs -€16,202
down €16,202 (-41.6%), from €38,990 to €22,788
- Other operating charges -€10,513
down €10,513 (-59.3%), from €17,727 to €7,214
- Financial charges +€6,874
up €6,874 (+243%), from €2,828 to €9,702
- Gross operating margin +€4,109
up €4,109 (+14.4%), from €28,576 to €32,685
- Depreciation +€3,362
up €3,362 (+824%), from €408 to €3,770
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 | €130,823 | €136,512 | +€5,689 | +4.3% |
| Fixed assets | 21/28 | €100,615 | €101,694 | +€1,079 | +1.1% |
| Tangible fixed assets | 22/27 | €100,615 | €101,694 | +€1,079 | +1.1% |
| Land and buildings | 22 | €99,940 | €101,366 | +€1,426 | +1.4% |
| Furniture and vehicles | 24 | €675 | €328 | -€347 | -51.4% |
| Current assets | 29/58 | €30,208 | €34,818 | +€4,610 | +15.3% |
| Stocks and contracts in progress | 3 | €3,530 | €2,575 | -€955 | -27.1% |
| Stocks | 30/36 | €3,530 | €2,575 | -€955 | -27.1% |
| Amounts receivable within one year | 40/41 | €592 | €12,000 | +€11,408 | +1,927% |
| Trade receivables | 40 | €592 | €12,000 | +€11,408 | +1,927% |
| Cash at bank and in hand | 54/58 | €5,232 | €5,038 | -€194 | -3.7% |
| Deferred charges and accrued income | 490/1 | €20,854 | €15,205 | -€5,649 | -27.1% |
| Total equity and liabilities | 10/49 | €130,823 | €136,512 | +€5,689 | +4.3% |
| Equity | 10/15 | -€23,633 | -€34,626 | -€10,993 | -46.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,233 | -€53,226 | -€10,993 | -26.0% |
| Amounts payable | 17/49 | €154,456 | €171,138 | +€16,682 | +10.8% |
| Amounts payable after more than one year | 17 | €98,830 | €96,514 | -€2,316 | -2.3% |
| Financial debts | 170/4 | €97,690 | €95,374 | -€2,316 | -2.4% |
| Other amounts payable | 178/9 | €1,140 | €1,140 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,626 | €74,624 | +€18,998 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €2,140 | €2,316 | +€176 | +8.2% |
| Financial debts | 43 | €4,520 | - | -€4,520 | |
| Credit institutions | 430/8 | €4,520 | - | -€4,520 | |
| Trade debts | 44 | €295 | €4,309 | +€4,014 | +1,361% |
| Suppliers | 440/4 | €295 | €4,309 | +€4,014 | +1,361% |
| Taxes, remuneration and social security | 45 | €38,142 | €27,894 | -€10,248 | -26.9% |
| Taxes | 450/3 | €15,717 | €18,844 | +€3,127 | +19.9% |
| Remuneration and social security | 454/9 | €22,425 | €9,050 | -€13,375 | -59.6% |
| Other amounts payable | 47/48 | €10,529 | €40,105 | +€29,576 | +281% |
| Remuneration, social security and pensions | 62 | €38,990 | €22,788 | -€16,202 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €3,770 | +€3,362 | +824% |
| Other operating charges | 640/8 | €17,727 | €7,214 | -€10,513 | -59.3% |
| Gross operating margin | 9900 | €28,576 | €32,685 | +€4,109 | +14.4% |
| Operating profit (loss) | 9901 | -€28,549 | -€1,087 | +€27,462 | +96.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,828 | €9,702 | +€6,874 | +243% |
| Recurring financial charges | 65 | €2,828 | €9,702 | +€6,874 | +243% |
| Profit (loss) for the period before taxes | 9903 | -€31,377 | -€10,788 | +€20,589 | +65.6% |
| Income taxes | 67/77 | €2,166 | €205 | -€1,961 | -90.5% |
| Profit (loss) for the period | 9904 | -€33,543 | -€10,993 | +€22,550 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,543 | -€10,993 | +€22,550 | +67.2% |
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 13 October 2026 via checked.be.