SALON SEVEN: 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 SEVEN
Largest movements
- Stocks and contracts +€6,243
up €6,243 (+76.5%), from €8,159 to €14,402
- Cash +€3,997
up €3,997 (+114%), from €3,506 to €7,504
mainly Net result for the year (+€13,656) and Depreciation (+€9,280)
- Tangible fixed assets -€3,557
down €3,557 (-7.4%), from €47,801 to €44,244
of which Land and buildings: -€7,200
- Receivables within one year -€1,750
down €1,750 (-39.4%), from €4,445 to €2,695
of which Other amounts receivable: -€1,750
- Receivables after one year +€1,195
up €1,195 (+3.3%), from €35,755 to €36,950
- Reserves +€13,656
up €13,656 (+62.5%), from €21,862 to €35,518
of which Distributable reserves: +€13,656
- Debts after one year -€7,705
down €7,705 (-18.0%), from €42,874 to €35,170
- Staff costs -€4,205
down €4,205 (-10.1%), from €41,792 to €37,587
- Gross operating margin +€3,951
up €3,951 (+6.5%), from €60,899 to €64,850
- Taxes +€859
up €859 (+37.9%), from €2,266 to €3,125
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 | €100,336 | €105,794 | +€5,458 | +5.4% |
| Fixed assets | 21/28 | €47,801 | €44,244 | -€3,557 | -7.4% |
| Tangible fixed assets | 22/27 | €47,801 | €44,244 | -€3,557 | -7.4% |
| Land and buildings | 22 | €43,200 | €36,000 | -€7,200 | -16.7% |
| Plant, machinery and equipment | 23 | €3,378 | €2,113 | -€1,265 | -37.4% |
| Furniture and vehicles | 24 | - | €5,316 | +€5,316 | |
| Other tangible fixed assets | 26 | €1,223 | €815 | -€408 | -33.4% |
| Current assets | 29/58 | €52,535 | €61,550 | +€9,015 | +17.2% |
| Amounts receivable after more than one year | 29 | €35,755 | €36,950 | +€1,195 | +3.3% |
| Other amounts receivable | 291 | €35,755 | €36,950 | +€1,195 | +3.3% |
| Stocks and contracts in progress | 3 | €8,159 | €14,402 | +€6,243 | +76.5% |
| Stocks | 30/36 | €8,159 | €14,402 | +€6,243 | +76.5% |
| Amounts receivable within one year | 40/41 | €4,445 | €2,695 | -€1,750 | -39.4% |
| Trade receivables | 40 | €2,695 | €2,695 | = | 0.0% |
| Other amounts receivable | 41 | €1,750 | - | -€1,750 | |
| Cash at bank and in hand | 54/58 | €3,506 | €7,504 | +€3,997 | +114% |
| Deferred charges and accrued income | 490/1 | €671 | - | -€671 | |
| Total equity and liabilities | 10/49 | €100,336 | €105,794 | +€5,458 | +5.4% |
| Equity | 10/15 | €40,462 | €54,118 | +€13,656 | +33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,862 | €35,518 | +€13,656 | +62.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,002 | €33,658 | +€13,656 | +68.3% |
| Amounts payable | 17/49 | €59,874 | €51,677 | -€8,198 | -13.7% |
| Amounts payable after more than one year | 17 | €42,874 | €35,170 | -€7,705 | -18.0% |
| Financial debts | 170/4 | €42,874 | €35,170 | -€7,705 | -18.0% |
| Amounts payable within one year | 42/48 | €17,000 | €16,507 | -€493 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €7,499 | €7,705 | +€206 | +2.7% |
| Trade debts | 44 | €1,560 | €1,394 | -€166 | -10.7% |
| Suppliers | 440/4 | €1,560 | €1,394 | -€166 | -10.7% |
| Taxes, remuneration and social security | 45 | €7,941 | €7,409 | -€532 | -6.7% |
| Taxes | 450/3 | €5,205 | €4,771 | -€433 | -8.3% |
| Remuneration and social security | 454/9 | €2,736 | €2,637 | -€99 | -3.6% |
| Remuneration, social security and pensions | 62 | €41,792 | €37,587 | -€4,205 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,301 | €9,280 | -€21 | -0.2% |
| Other operating charges | 640/8 | €1,232 | €913 | -€319 | -25.9% |
| Gross operating margin | 9900 | €60,899 | €64,850 | +€3,951 | +6.5% |
| Operating profit (loss) | 9901 | €8,574 | €17,070 | +€8,496 | +99.1% |
| Financial income | 75/76B | €1,209 | €1,231 | +€22 | +1.8% |
| Recurring financial income | 75 | €1,209 | €1,231 | +€22 | +1.8% |
| Financial charges | 65/66B | €1,591 | €1,520 | -€71 | -4.5% |
| Recurring financial charges | 65 | €1,591 | €1,520 | -€71 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €8,192 | €16,781 | +€8,589 | +105% |
| Income taxes | 67/77 | €2,266 | €3,125 | +€859 | +37.9% |
| Profit (loss) for the period | 9904 | €5,926 | €13,656 | +€7,730 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €5,926 | €13,656 | +€7,730 | +130% |
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 30 October 2026 via checked.be.