SALON54: 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.
SALON54
Largest movements
- Tangible fixed assets -€9,457
down €9,457 (-2.4%), from €392,889 to €383,431
of which Land and buildings: -€8,446
- Reserves +€40,439
up €40,439 (+64.2%), from €62,992 to €103,431
- Other debts -€39,610
down €39,610 (-67.6%), from €58,605 to €18,995
- Debts after one year -€20,766
down €20,766 (-9.4%), from €219,976 to €199,211
- Trade debts +€3,996
up €3,996 (+58.6%), from €6,815 to €10,810
- Gross operating margin +€6,299
up €6,299 (+8.3%), from €75,671 to €81,970
- Financial charges +€2,583
up €2,583 (+32.6%), from €7,913 to €10,496
- Taxes +€938
up €938 (+7.4%), from €12,665 to €13,603
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 | €396,167 | €385,588 | -€10,579 | -2.7% |
| Fixed assets | 21/28 | €392,889 | €383,432 | -€9,457 | -2.4% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -13.3% |
| Tangible fixed assets | 22/27 | €392,889 | €383,431 | -€9,457 | -2.4% |
| Land and buildings | 22 | €371,883 | €363,437 | -€8,446 | -2.3% |
| Plant, machinery and equipment | 23 | €333 | - | -€333 | |
| Other tangible fixed assets | 26 | €20,672 | €19,995 | -€678 | -3.3% |
| Current assets | 29/58 | €3,278 | €2,156 | -€1,122 | -34.2% |
| Amounts receivable within one year | 40/41 | €438 | €574 | +€136 | +31.1% |
| Trade receivables | 40 | €438 | €177 | -€261 | -59.5% |
| Other amounts receivable | 41 | - | €397 | +€397 | |
| Cash at bank and in hand | 54/58 | €2,840 | €1,582 | -€1,258 | -44.3% |
| Total equity and liabilities | 10/49 | €396,167 | €385,588 | -€10,579 | -2.7% |
| Equity | 10/15 | €67,992 | €108,431 | +€40,439 | +59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,992 | €103,431 | +€40,439 | +64.2% |
| Distributable reserves | 133 | €62,992 | €103,431 | +€40,439 | +64.2% |
| Amounts payable | 17/49 | €328,175 | €277,157 | -€51,018 | -15.5% |
| Amounts payable after more than one year | 17 | €219,976 | €199,211 | -€20,766 | -9.4% |
| Financial debts | 170/4 | €219,976 | €199,211 | -€20,766 | -9.4% |
| Amounts payable within one year | 42/48 | €108,199 | €75,060 | -€33,138 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €20,198 | €20,766 | +€568 | +2.8% |
| Financial debts | 43 | €10,934 | €14,263 | +€3,329 | +30.5% |
| Credit institutions | 430/8 | €10,934 | €14,263 | +€3,329 | +30.5% |
| Trade debts | 44 | €6,815 | €10,810 | +€3,996 | +58.6% |
| Suppliers | 440/4 | €6,815 | €10,810 | +€3,996 | +58.6% |
| Advances received on contracts in progress | 46 | €530 | - | -€530 | |
| Taxes, remuneration and social security | 45 | €11,118 | €10,227 | -€891 | -8.0% |
| Taxes | 450/3 | €11,118 | €10,227 | -€891 | -8.0% |
| Other amounts payable | 47/48 | €58,605 | €18,995 | -€39,610 | -67.6% |
| Accrued charges and deferred income | 492/3 | - | €2,886 | +€2,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,796 | €9,457 | -€338 | -3.5% |
| Other operating charges | 640/8 | €7,407 | €8,001 | +€594 | +8.0% |
| Gross operating margin | 9900 | €75,671 | €81,970 | +€6,299 | +8.3% |
| Operating profit (loss) | 9901 | €58,468 | €64,512 | +€6,043 | +10.3% |
| Financial income | 75/76B | €25 | €26 | +€1 | +5.0% |
| Recurring financial income | 75 | €25 | €26 | +€1 | +5.0% |
| Financial charges | 65/66B | €7,913 | €10,496 | +€2,583 | +32.6% |
| Recurring financial charges | 65 | €7,913 | €10,496 | +€2,583 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €50,580 | €54,042 | +€3,462 | +6.8% |
| Income taxes | 67/77 | €12,665 | €13,603 | +€938 | +7.4% |
| Profit (loss) for the period | 9904 | €37,915 | €40,439 | +€2,524 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,915 | €40,439 | +€2,524 | +6.7% |
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 11 October 2026 via checked.be.