SALONS: 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.
SALONS
Largest movements
- Cash +€12,324
up €12,324 (+26.9%), from €45,743 to €58,066
mainly Net result for the year (+€13,393) and Stocks and contracts (+€10,883)
- Stocks and contracts -€10,883
down €10,883 (-19.2%), from €56,767 to €45,884
- Receivables within one year +€1,574
up €1,574 (+37.3%), from €4,222 to €5,796
of which Trade receivables: +€1,106
- Tax, wage and social debts +€5,167
up €5,167 (+49.7%), from €10,396 to €15,563
- Gross operating margin -€10,457
down €10,457 (-29.3%), from €35,715 to €25,258
- Taxes -€2,255
down €2,255 (-21.0%), from €10,718 to €8,463
- Depreciation +€550
up €550 (+28.2%), from €1,950 to €2,500
- Financial income +€519
up €519 (+2320.8%), from €22 to €541
of which Non-recurring financial income: +€355
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 | €131,049 | €135,644 | +€4,595 | +3.5% |
| Fixed assets | 21/28 | €3,631 | €4,486 | +€855 | +23.5% |
| Tangible fixed assets | 22/27 | €3,631 | €4,486 | +€855 | +23.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,687 | €3,543 | +€855 | +31.8% |
| Other tangible fixed assets | 26 | €944 | €944 | = | 0.0% |
| Current assets | 29/58 | €127,418 | €131,158 | +€3,740 | +2.9% |
| Stocks and contracts in progress | 3 | €56,767 | €45,884 | -€10,883 | -19.2% |
| Stocks | 30/36 | €56,767 | €45,884 | -€10,883 | -19.2% |
| Amounts receivable within one year | 40/41 | €4,222 | €5,796 | +€1,574 | +37.3% |
| Trade receivables | 40 | €154 | €1,260 | +€1,106 | +718.9% |
| Other amounts receivable | 41 | €4,068 | €4,536 | +€468 | +11.5% |
| Cash at bank and in hand | 54/58 | €45,743 | €58,066 | +€12,324 | +26.9% |
| Deferred charges and accrued income | 490/1 | €20,686 | €21,412 | +€726 | +3.5% |
| Total equity and liabilities | 10/49 | €131,049 | €135,644 | +€4,595 | +3.5% |
| Equity | 10/15 | €116,645 | €116,293 | -€352 | -0.3% |
| Reserves | 13 | €116,645 | €116,293 | -€352 | -0.3% |
| Tax-exempt reserves | 132 | €6,787 | €6,787 | = | 0.0% |
| Distributable reserves | 133 | €109,858 | €109,506 | -€352 | -0.3% |
| Amounts payable | 17/49 | €14,404 | €19,351 | +€4,947 | +34.3% |
| Amounts payable within one year | 42/48 | €14,404 | €19,351 | +€4,947 | +34.3% |
| Trade debts | 44 | €2,837 | €3,300 | +€463 | +16.3% |
| Suppliers | 440/4 | €2,837 | €3,300 | +€463 | +16.3% |
| Taxes, remuneration and social security | 45 | €10,396 | €15,563 | +€5,167 | +49.7% |
| Taxes | 450/3 | €10,396 | €15,563 | +€5,167 | +49.7% |
| Other amounts payable | 47/48 | €1,170 | €488 | -€683 | -58.3% |
| Remuneration, social security and pensions | 62 | €441 | €456 | +€15 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €2,500 | +€550 | +28.2% |
| Other operating charges | 640/8 | €686 | €704 | +€18 | +2.6% |
| Gross operating margin | 9900 | €35,715 | €25,258 | -€10,457 | -29.3% |
| Operating profit (loss) | 9901 | €32,638 | €21,598 | -€11,040 | -33.8% |
| Financial income | 75/76B | €22 | €541 | +€519 | +2320.8% |
| Recurring financial income | 75 | €22 | €186 | +€164 | +733.2% |
| Non-recurring financial income | 76B | - | €355 | +€355 | |
| Financial charges | 65/66B | €351 | €283 | -€68 | -19.3% |
| Recurring financial charges | 65 | €351 | €283 | -€68 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €32,309 | €21,856 | -€10,453 | -32.4% |
| Income taxes | 67/77 | €10,718 | €8,463 | -€2,255 | -21.0% |
| Profit (loss) for the period | 9904 | €21,591 | €13,393 | -€8,198 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,591 | €13,393 | -€8,198 | -38.0% |
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 29 September 2026 via checked.be.