Salon Style: 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 Style
Largest movements
- Cash +€12,150
up €12,150 (+207%), from €5,864 to €18,014
mainly Tax, wage and social debts (+€15,683) and Deferred charges and accrued income (+€9,574)
- Deferred charges and accrued income -€9,574
down €9,574 (-100%), from €9,574 to €0
- Receivables within one year +€9,438
up €9,438 (+92.5%), from €10,205 to €19,643
of which Trade receivables: +€13,048
- Tangible fixed assets -€3,486
down €3,486 (-19.7%), from €17,732 to €14,246
of which Other tangible fixed assets: -€2,950
- Stocks and contracts +€943
up €943 (+8.4%), from €11,200 to €12,142
- Tax, wage and social debts +€15,683
up €15,683 (+167%), from €9,412 to €25,095
of which Remuneration and social security: +€12,968
- Debts after one year -€7,981
down €7,981 (-33.9%), from €23,526 to €15,546
- Reserves +€1,039
up €1,039 (+8.5%), from €12,254 to €13,294
- Staff costs -€5,350
down €5,350 (-12.5%), from €42,779 to €37,429
- Gross operating margin -€4,459
down €4,459 (-8.4%), from €53,172 to €48,713
- Financial charges +€777
up €777 (+38.2%), from €2,033 to €2,810
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 | €58,656 | €67,626 | +€8,971 | +15.3% |
| Fixed assets | 21/28 | €21,812 | €17,827 | -€3,986 | -18.3% |
| Intangible fixed assets | 21 | €4,081 | €3,581 | -€500 | -12.3% |
| Tangible fixed assets | 22/27 | €17,732 | €14,246 | -€3,486 | -19.7% |
| Furniture and vehicles | 24 | €2,503 | €1,968 | -€535 | -21.4% |
| Other tangible fixed assets | 26 | €15,229 | €12,278 | -€2,950 | -19.4% |
| Current assets | 29/58 | €36,843 | €49,800 | +€12,956 | +35.2% |
| Stocks and contracts in progress | 3 | €11,200 | €12,142 | +€943 | +8.4% |
| Stocks | 30/36 | €11,200 | €12,142 | +€943 | +8.4% |
| Amounts receivable within one year | 40/41 | €10,205 | €19,643 | +€9,438 | +92.5% |
| Trade receivables | 40 | €762 | €13,810 | +€13,048 | +1,712% |
| Other amounts receivable | 41 | €9,443 | €5,833 | -€3,610 | -38.2% |
| Cash at bank and in hand | 54/58 | €5,864 | €18,014 | +€12,150 | +207% |
| Deferred charges and accrued income | 490/1 | €9,574 | €0 | -€9,574 | -100% |
| Total equity and liabilities | 10/49 | €58,656 | €67,626 | +€8,971 | +15.3% |
| Equity | 10/15 | €15,254 | €16,294 | +€1,039 | +6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,254 | €13,294 | +€1,039 | +8.5% |
| Distributable reserves | 133 | €12,254 | €13,294 | +€1,039 | +8.5% |
| Amounts payable | 17/49 | €43,401 | €51,333 | +€7,931 | +18.3% |
| Amounts payable after more than one year | 17 | €23,526 | €15,546 | -€7,981 | -33.9% |
| Financial debts | 170/4 | €23,526 | €15,546 | -€7,981 | -33.9% |
| Amounts payable within one year | 42/48 | €19,875 | €35,787 | +€15,912 | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €7,618 | €7,981 | +€363 | +4.8% |
| Trade debts | 44 | €2,844 | €2,711 | -€133 | -4.7% |
| Suppliers | 440/4 | €2,844 | €2,711 | -€133 | -4.7% |
| Taxes, remuneration and social security | 45 | €9,412 | €25,095 | +€15,683 | +167% |
| Taxes | 450/3 | €6,850 | €9,564 | +€2,714 | +39.6% |
| Remuneration and social security | 454/9 | €2,563 | €15,531 | +€12,968 | +506% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €42,779 | €37,429 | -€5,350 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,624 | €3,986 | +€361 | +10.0% |
| Other operating charges | 640/8 | €2,417 | €2,475 | +€59 | +2.4% |
| Gross operating margin | 9900 | €53,172 | €48,713 | -€4,459 | -8.4% |
| Operating profit (loss) | 9901 | €4,352 | €4,823 | +€472 | +10.8% |
| Financial income | 75/76B | €220 | €225 | +€4 | +1.9% |
| Recurring financial income | 75 | €220 | €225 | +€4 | +1.9% |
| Financial charges | 65/66B | €2,033 | €2,810 | +€777 | +38.2% |
| Recurring financial charges | 65 | €2,033 | €2,810 | +€777 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €2,539 | €2,238 | -€301 | -11.8% |
| Income taxes | 67/77 | €1,273 | €1,199 | -€74 | -5.8% |
| Profit (loss) for the period | 9904 | €1,266 | €1,039 | -€227 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,266 | €1,039 | -€227 | -17.9% |
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.