SALON R: 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 R
Largest movements
- Cash -€51,505
down €51,505 (-30.3%), from €169,847 to €118,342
mainly Debts after one year (-€21,456) and Investment in fixed assets (net) (-€13,741)
- Tangible fixed assets -€5,232
down €5,232 (-1.6%), from €317,233 to €312,001
of which Other tangible fixed assets: -€7,232
- Debts after one year -€21,456
down €21,456 (-9.5%), from €226,120 to €204,664
- Trade debts -€11,910
down €11,910 (-15.7%), from €75,817 to €63,907
- Profit (loss) carried forward -€10,813
down €10,813 (-180%), from -€6,000 to -€16,813
- Tax, wage and social debts -€7,811
down €7,811 (-16.6%), from €47,104 to €39,293
of which Remuneration and social security: -€4,727
- Other debts -€5,404
down €5,404 (-37.7%), from €14,351 to €8,947
- Gross operating margin +€37,339
up €37,339 (+16.4%), from €227,974 to €265,313
- Depreciation -€9,737
down €9,737 (-33.9%), from €28,710 to €18,974
- Staff costs +€9,329
up €9,329 (+4.0%), from €232,700 to €242,029
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 | €516,365 | €457,973 | -€58,392 | -11.3% |
| Fixed assets | 21/28 | €317,233 | €312,001 | -€5,232 | -1.6% |
| Tangible fixed assets | 22/27 | €317,233 | €312,001 | -€5,232 | -1.6% |
| Plant, machinery and equipment | 23 | €1,144 | €3,207 | +€2,063 | +180% |
| Furniture and vehicles | 24 | €64 | €0 | -€64 | -100% |
| Other tangible fixed assets | 26 | €316,026 | €308,794 | -€7,232 | -2.3% |
| Current assets | 29/58 | €199,132 | €145,972 | -€53,160 | -26.7% |
| Stocks and contracts in progress | 3 | €3,889 | €4,530 | +€641 | +16.5% |
| Stocks | 30/36 | €3,889 | €4,530 | +€641 | +16.5% |
| Amounts receivable within one year | 40/41 | €22,893 | €20,819 | -€2,074 | -9.1% |
| Trade receivables | 40 | €3,296 | €817 | -€2,479 | -75.2% |
| Other amounts receivable | 41 | €19,597 | €20,002 | +€405 | +2.1% |
| Cash at bank and in hand | 54/58 | €169,847 | €118,342 | -€51,505 | -30.3% |
| Deferred charges and accrued income | 490/1 | €2,503 | €2,282 | -€221 | -8.8% |
| Total equity and liabilities | 10/49 | €516,365 | €457,973 | -€58,392 | -11.3% |
| Equity | 10/15 | €130,519 | €119,706 | -€10,813 | -8.3% |
| Contributions | 10/11 | €14,260 | €12,400 | -€1,860 | -13.0% |
| Reserves | 13 | €122,259 | €124,119 | +€1,860 | +1.5% |
| Distributable reserves | 133 | €122,259 | €124,119 | +€1,860 | +1.5% |
| Profit (loss) carried forward | 14 | -€6,000 | -€16,813 | -€10,813 | -180% |
| Amounts payable | 17/49 | €385,846 | €338,267 | -€47,579 | -12.3% |
| Amounts payable after more than one year | 17 | €226,120 | €204,664 | -€21,456 | -9.5% |
| Financial debts | 170/4 | €226,120 | €204,664 | -€21,456 | -9.5% |
| Amounts payable within one year | 42/48 | €159,726 | €133,603 | -€26,123 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €20,543 | €21,456 | +€914 | +4.4% |
| Trade debts | 44 | €75,817 | €63,907 | -€11,910 | -15.7% |
| Suppliers | 440/4 | €75,817 | €63,907 | -€11,910 | -15.7% |
| Advances received on contracts in progress | 46 | €1,910 | €0 | -€1,910 | -100% |
| Taxes, remuneration and social security | 45 | €47,104 | €39,293 | -€7,811 | -16.6% |
| Taxes | 450/3 | €23,434 | €20,350 | -€3,084 | -13.2% |
| Remuneration and social security | 454/9 | €23,671 | €18,944 | -€4,727 | -20.0% |
| Other amounts payable | 47/48 | €14,351 | €8,947 | -€5,404 | -37.7% |
| Remuneration, social security and pensions | 62 | €232,700 | €242,029 | +€9,329 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,710 | €18,974 | -€9,737 | -33.9% |
| Other operating charges | 640/8 | €3,967 | €3,588 | -€379 | -9.5% |
| Non-recurring operating charges | 66A | - | €1,125 | +€1,125 | |
| Gross operating margin | 9900 | €227,974 | €265,313 | +€37,339 | +16.4% |
| Operating profit (loss) | 9901 | -€37,404 | -€403 | +€37,001 | +98.9% |
| Financial income | 75/76B | €1,685 | €1,741 | +€56 | +3.3% |
| Recurring financial income | 75 | €1,685 | €1,741 | +€56 | +3.3% |
| Financial charges | 65/66B | €10,482 | €11,928 | +€1,446 | +13.8% |
| Recurring financial charges | 65 | €10,482 | €11,928 | +€1,446 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,200 | -€10,590 | +€35,610 | +77.1% |
| Income taxes | 67/77 | €213 | €223 | +€10 | +4.9% |
| Profit (loss) for the period | 9904 | -€46,413 | -€10,813 | +€35,600 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,413 | -€10,813 | +€35,600 | +76.7% |
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 19 October 2026 via checked.be.