SALONDUNORD: 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.
SALONDUNORD
Largest movements
- Receivables within one year +€26,665
up €26,665 (+35.5%), from €75,128 to €101,793
of which Other amounts receivable: +€27,255
- Tangible fixed assets -€20,506
down €20,506 (-41.6%), from €49,266 to €28,759
of which Other tangible fixed assets: -€18,906
- Cash +€11,766
up €11,766 (+24.9%), from €47,215 to €58,981
mainly Trade debts (+€44,068) and Depreciation (+€29,142)
- Financial fixed assets -€9,757
down €9,757 (-100%), from €9,757 to €0
- Intangible fixed assets -€7,525
down €7,525 (-11.5%), from €65,173 to €57,648
- Trade debts +€44,068
up €44,068 (+101%), from €43,598 to €87,666
- Debts after one year -€33,791
down €33,791 (-30.0%), from €112,636 to €78,844
- Other debts -€10,241
down €10,241 (-43.1%), from €23,784 to €13,542
- Tax, wage and social debts +€6,760
up €6,760 (+14.5%), from €46,708 to €53,467
of which Taxes: +€7,022
- Staff costs +€12,610
up €12,610 (+4.2%), from €297,987 to €310,597
- Financial charges -€5,103
down €5,103 (-22.1%), from €23,044 to €17,941
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 | €258,094 | €265,256 | +€7,162 | +2.8% |
| Fixed assets | 21/28 | €124,196 | €86,408 | -€37,788 | -30.4% |
| Intangible fixed assets | 21 | €65,173 | €57,648 | -€7,525 | -11.5% |
| Tangible fixed assets | 22/27 | €49,266 | €28,759 | -€20,506 | -41.6% |
| Plant, machinery and equipment | 23 | €11,165 | €9,768 | -€1,396 | -12.5% |
| Furniture and vehicles | 24 | €1,008 | €804 | -€204 | -20.3% |
| Other tangible fixed assets | 26 | €37,093 | €18,187 | -€18,906 | -51.0% |
| Financial fixed assets | 28 | €9,757 | €0 | -€9,757 | -100% |
| Current assets | 29/58 | €133,898 | €178,848 | +€44,950 | +33.6% |
| Stocks and contracts in progress | 3 | €11,250 | €11,250 | = | 0.0% |
| Stocks | 30/36 | €11,250 | €11,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,128 | €101,793 | +€26,665 | +35.5% |
| Trade receivables | 40 | €5,291 | €4,701 | -€590 | -11.1% |
| Other amounts receivable | 41 | €69,837 | €97,092 | +€27,255 | +39.0% |
| Cash at bank and in hand | 54/58 | €47,215 | €58,981 | +€11,766 | +24.9% |
| Deferred charges and accrued income | 490/1 | €305 | €6,824 | +€6,519 | +2,136% |
| Total equity and liabilities | 10/49 | €258,094 | €265,256 | +€7,162 | +2.8% |
| Equity | 10/15 | -€5,172 | -€4,153 | +€1,020 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,948 | €43,948 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,158 | €7,158 | = | 0.0% |
| Distributable reserves | 133 | €36,790 | €36,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,320 | -€54,300 | +€1,020 | +1.8% |
| Amounts payable | 17/49 | €263,266 | €269,408 | +€6,142 | +2.3% |
| Amounts payable after more than one year | 17 | €112,636 | €78,844 | -€33,791 | -30.0% |
| Financial debts | 170/4 | €112,636 | €78,844 | -€33,791 | -30.0% |
| Amounts payable within one year | 42/48 | €150,631 | €190,564 | +€39,933 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €32,723 | €33,791 | +€1,068 | +3.3% |
| Financial debts | 43 | €3,819 | €2,097 | -€1,722 | -45.1% |
| Credit institutions | 430/8 | €3,819 | €2,097 | -€1,722 | -45.1% |
| Trade debts | 44 | €43,598 | €87,666 | +€44,068 | +101% |
| Suppliers | 440/4 | €43,598 | €87,666 | +€44,068 | +101% |
| Taxes, remuneration and social security | 45 | €46,708 | €53,467 | +€6,760 | +14.5% |
| Taxes | 450/3 | €33,929 | €40,951 | +€7,022 | +20.7% |
| Remuneration and social security | 454/9 | €12,779 | €12,516 | -€263 | -2.1% |
| Other amounts payable | 47/48 | €23,784 | €13,542 | -€10,241 | -43.1% |
| Remuneration, social security and pensions | 62 | €297,987 | €310,597 | +€12,610 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,878 | €29,142 | +€263 | +0.9% |
| Other operating charges | 640/8 | €2,930 | €128 | -€2,802 | -95.6% |
| Gross operating margin | 9900 | €359,369 | €358,817 | -€552 | -0.2% |
| Operating profit (loss) | 9901 | €29,573 | €18,951 | -€10,622 | -35.9% |
| Financial income | 75/76B | €1,558 | €10 | -€1,548 | -99.4% |
| Recurring financial income | 75 | €1,558 | €10 | -€1,548 | -99.4% |
| Financial charges | 65/66B | €23,044 | €17,941 | -€5,103 | -22.1% |
| Recurring financial charges | 65 | €23,044 | €17,941 | -€5,103 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €8,088 | €1,020 | -€7,068 | -87.4% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | €8,087 | €1,020 | -€7,067 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,087 | €1,020 | -€7,067 | -87.4% |
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 31 October 2026 via checked.be.