SALON VS: what changed
Two fiscal 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 VS
Largest movements
- Receivables within one year -€5,696
down €5,696 (-80.1%), from €7,108 to €1,411
of which Trade receivables: -€5,696
- Stocks and contracts -€1,394
down €1,394 (-23.9%), from €5,828 to €4,434
- Cash +€1,198
up €1,198 (+7.5%), from €15,874 to €17,072
mainly Receivables within one year (+€5,696) and Net result for the year (+€4,365)
- Debts after one year -€5,850
down €5,850 (-13.6%), from €43,067 to €37,217
- Profit (loss) carried forward +€4,365
up €4,365 (+14.3%), from -€30,599 to -€26,234
- Trade debts -€2,975
down €2,975 (-20.0%), from €14,845 to €11,870
- Other debts -€2,399
down €2,399 (-54.0%), from €4,446 to €2,047
- Staff costs -€9,726
down €9,726 (-18.1%), from €53,745 to €44,019
- Gross operating margin -€5,414
down €5,414 (-8.7%), from €61,937 to €56,523
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.
Cash bridge derived
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 | €81,382 | €74,801 | -€6,581 | -8.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €52,573 | €51,884 | -€689 | -1.3% |
| Tangible fixed assets | 22/27 | €52,573 | €51,884 | -€689 | -1.3% |
| Land and buildings | 22 | €52,119 | €51,858 | -€261 | -0.5% |
| Furniture and vehicles | 24 | €454 | €26 | -€428 | -94.3% |
| Current assets | 29/58 | €28,809 | €22,917 | -€5,892 | -20.5% |
| Stocks and contracts in progress | 3 | €5,828 | €4,434 | -€1,394 | -23.9% |
| Stocks | 30/36 | €5,828 | €4,434 | -€1,394 | -23.9% |
| Amounts receivable within one year | 40/41 | €7,108 | €1,411 | -€5,696 | -80.1% |
| Trade receivables | 40 | €7,108 | €1,411 | -€5,696 | -80.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,874 | €17,072 | +€1,198 | +7.5% |
| Total equity and liabilities | 10/49 | €81,382 | €74,801 | -€6,581 | -8.1% |
| Equity | 10/15 | €556 | €4,921 | +€4,365 | +785.3% |
| Contributions | 10/11 | €18,905 | €18,905 | = | 0.0% |
| Reserves | 13 | €12,250 | €12,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,250 | €12,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,599 | -€26,234 | +€4,365 | +14.3% |
| Amounts payable | 17/49 | €80,826 | €69,880 | -€10,946 | -13.5% |
| Amounts payable after more than one year | 17 | €43,067 | €37,217 | -€5,850 | -13.6% |
| Financial debts | 170/4 | €43,067 | €37,217 | -€5,850 | -13.6% |
| Amounts payable within one year | 42/48 | €37,760 | €32,663 | -€5,097 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €5,711 | €5,850 | +€139 | +2.4% |
| Trade debts | 44 | €14,845 | €11,870 | -€2,975 | -20.0% |
| Suppliers | 440/4 | €14,845 | €11,870 | -€2,975 | -20.0% |
| Taxes, remuneration and social security | 45 | €12,757 | €12,896 | +€138 | +1.1% |
| Taxes | 450/3 | €2,900 | €7,292 | +€4,392 | +151.4% |
| Remuneration and social security | 454/9 | €9,857 | €5,604 | -€4,253 | -43.1% |
| Other amounts payable | 47/48 | €4,446 | €2,047 | -€2,399 | -54.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €53,745 | €44,019 | -€9,726 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €2,929 | +€53 | +1.9% |
| Other operating charges | 640/8 | €2,208 | €2,548 | +€340 | +15.4% |
| Gross operating margin | 9900 | €61,937 | €56,523 | -€5,414 | -8.7% |
| Operating profit (loss) | 9901 | €3,109 | €7,027 | +€3,918 | +126.0% |
| Financial income | 75/76B | €417 | - | -€417 | |
| Recurring financial income | 75 | €417 | - | -€417 | |
| Financial charges | 65/66B | €2,702 | €2,438 | -€264 | -9.8% |
| Recurring financial charges | 65 | €2,702 | €2,438 | -€264 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €825 | €4,590 | +€3,765 | +456.5% |
| Income taxes | 67/77 | €235 | €224 | -€10 | -4.3% |
| Profit (loss) for the period | 9904 | €590 | €4,365 | +€3,775 | +639.6% |
| Profit (loss) for the period to be appropriated | 9905 | €590 | €4,365 | +€3,775 | +639.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.