Salon Queen: 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 Queen
Largest movements
- Receivables within one year -€813
down €813 (-71.2%), from €1,142 to €329
- Tangible fixed assets -€597
down €597 (-36.2%), from €1,650 to €1,052
- Deferred charges and accrued income -€573
down €573 (-46.4%), from €1,233 to €661
- Cash -€308
down €308 (-32.4%), from €949 to €641
mainly Net result for the year (-€9,059) and Tax, wage and social debts (-€747)
- Stocks and contracts -€216
no longer reported in 2024 (was €216)
- Profit (loss) carried forward -€9,059
down €9,059 (-696.7%), from -€1,300 to -€10,359
- Other debts +€6,809
up €6,809 (+650.1%), from €1,047 to €7,856
- Tax, wage and social debts -€747
down €747 (-12.0%), from €6,241 to €5,494
- Trade debts +€515
up €515 (+97.7%), from €527 to €1,042
- Gross operating margin -€5,743
down €5,743 (-3134.0%), from -€183 to -€5,926
- Other operating charges +€1,151
up €1,151 (+124.1%), from €927 to €2,078
- Depreciation +€455
up €455 (+318.4%), from €143 to €597
- Financial charges +€230
up €230 (+490.0%), from €47 to €277
- Staff costs +€180
new in 2024: €180
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,039 | €5,533 | -€2,506 | -31.2% |
| Fixed assets | 21/28 | €4,500 | €3,902 | -€597 | -13.3% |
| Tangible fixed assets | 22/27 | €1,650 | €1,052 | -€597 | -36.2% |
| Plant, machinery and equipment | 23 | €1,650 | €1,052 | -€597 | -36.2% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €3,539 | €1,631 | -€1,908 | -53.9% |
| Stocks and contracts in progress | 3 | €216 | - | -€216 | |
| Stocks | 30/36 | €216 | - | -€216 | |
| Amounts receivable within one year | 40/41 | €1,142 | €329 | -€813 | -71.2% |
| Other amounts receivable | 41 | €1,142 | €329 | -€813 | -71.2% |
| Cash at bank and in hand | 54/58 | €949 | €641 | -€308 | -32.4% |
| Deferred charges and accrued income | 490/1 | €1,233 | €661 | -€573 | -46.4% |
| Total equity and liabilities | 10/49 | €8,039 | €5,533 | -€2,506 | -31.2% |
| Equity | 10/15 | €200 | -€8,859 | -€9,059 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,300 | -€10,359 | -€9,059 | -696.7% |
| Amounts payable | 17/49 | €7,839 | €14,392 | +€6,553 | +83.6% |
| Amounts payable within one year | 42/48 | €7,815 | €14,392 | +€6,577 | +84.1% |
| Trade debts | 44 | €527 | €1,042 | +€515 | +97.7% |
| Suppliers | 440/4 | €527 | €1,042 | +€515 | +97.7% |
| Taxes, remuneration and social security | 45 | €6,241 | €5,494 | -€747 | -12.0% |
| Taxes | 450/3 | €6,241 | €5,494 | -€747 | -12.0% |
| Other amounts payable | 47/48 | €1,047 | €7,856 | +€6,809 | +650.1% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €597 | +€455 | +318.4% |
| Other operating charges | 640/8 | €927 | €2,078 | +€1,151 | +124.1% |
| Gross operating margin | 9900 | -€183 | -€5,926 | -€5,743 | -3134.0% |
| Operating profit (loss) | 9901 | -€1,254 | -€8,782 | -€7,528 | -600.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €47 | €277 | +€230 | +490.0% |
| Recurring financial charges | 65 | €47 | €277 | +€230 | +490.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,300 | -€9,059 | -€7,759 | -596.7% |
| Profit (loss) for the period | 9904 | -€1,300 | -€9,059 | -€7,759 | -596.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,300 | -€9,059 | -€7,759 | -596.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.