SALON VERT NIVELLES: 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 VERT NIVELLES
Largest movements
- Receivables within one year -€27,611
down €27,611 (-80.8%), from €34,182 to €6,571
of which Trade receivables: -€27,617
- Cash +€22,006
up €22,006 (+847%), from €2,599 to €24,605
mainly Receivables within one year (+€27,611) and Trade debts (+€1,533)
- Stocks and contracts -€1,342
down €1,342 (-24.3%), from €5,526 to €4,184
- Current portion of long-term debt -€3,903
no longer reported in 2025 (was €3,903)
- Profit (loss) carried forward -€3,756
down €3,756 (-5.2%), from -€71,548 to -€75,304
- Trade debts +€1,533
up €1,533 (+133%), from €1,152 to €2,685
- Other debts -€497
down €497 (-0.7%), from €75,601 to €75,104
- Write-downs +€15,960
new in 2025: €15,960
- Gross operating margin -€13,634
down €13,634 (-52.6%), from €25,932 to €12,298
- Financial charges -€1,114
down €1,114 (-92.2%), from €1,208 to €94
- Other operating charges -€900
no longer reported in 2025 (was €900)
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 | €42,777 | €35,830 | -€6,947 | -16.2% |
| Fixed assets | 21/28 | €45 | €45 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €42,732 | €35,785 | -€6,947 | -16.3% |
| Stocks and contracts in progress | 3 | €5,526 | €4,184 | -€1,342 | -24.3% |
| Stocks | 30/36 | €5,526 | €4,184 | -€1,342 | -24.3% |
| Amounts receivable within one year | 40/41 | €34,182 | €6,571 | -€27,611 | -80.8% |
| Trade receivables | 40 | €34,158 | €6,541 | -€27,617 | -80.9% |
| Other amounts receivable | 41 | €24 | €30 | +€6 | +25.0% |
| Cash at bank and in hand | 54/58 | €2,599 | €24,605 | +€22,006 | +847% |
| Deferred charges and accrued income | 490/1 | €425 | €425 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,777 | €35,830 | -€6,947 | -16.2% |
| Equity | 10/15 | -€65,348 | -€69,104 | -€3,756 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,548 | -€75,304 | -€3,756 | -5.2% |
| Amounts payable | 17/49 | €108,125 | €104,934 | -€3,191 | -3.0% |
| Amounts payable within one year | 42/48 | €82,125 | €78,934 | -€3,191 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €3,903 | - | -€3,903 | |
| Trade debts | 44 | €1,152 | €2,685 | +€1,533 | +133% |
| Suppliers | 440/4 | €1,152 | €2,685 | +€1,533 | +133% |
| Taxes, remuneration and social security | 45 | €1,469 | €1,145 | -€324 | -22.1% |
| Taxes | 450/3 | €1,469 | €1,145 | -€324 | -22.1% |
| Other amounts payable | 47/48 | €75,601 | €75,104 | -€497 | -0.7% |
| Accrued charges and deferred income | 492/3 | €26,000 | €26,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,960 | +€15,960 | |
| Other operating charges | 640/8 | €900 | - | -€900 | |
| Gross operating margin | 9900 | €25,932 | €12,298 | -€13,634 | -52.6% |
| Operating profit (loss) | 9901 | €25,032 | -€3,662 | -€28,694 | |
| Financial charges | 65/66B | €1,208 | €94 | -€1,114 | -92.2% |
| Recurring financial charges | 65 | €1,208 | €94 | -€1,114 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €23,824 | -€3,756 | -€27,580 | |
| Income taxes | 67/77 | €143 | - | -€143 | |
| Profit (loss) for the period | 9904 | €23,681 | -€3,756 | -€27,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,681 | -€3,756 | -€27,437 |
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 24 October 2026 via checked.be.