SALONS DEN OEVER: 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.
SALONS DEN OEVER
Largest movements
- Tangible fixed assets -€28,327
down €28,327 (-5.3%), from €536,262 to €507,935
of which Land and buildings: -€49,725
- Cash -€9,543
down €9,543 (-17.9%), from €53,301 to €43,757
mainly Investment in fixed assets (net) (-€39,386) and Debts after one year (-€20,697)
- Debts after one year -€20,697
down €20,697 (-44.7%), from €46,283 to €25,586
- Other debts -€8,740
down €8,740 (-14.5%), from €60,124 to €51,384
- Staff costs +€25,021
up €25,021 (+23.3%), from €107,172 to €132,193
- Taxes -€8,922
down €8,922 (-92.0%), from €9,697 to €774
- Depreciation +€3,824
up €3,824 (+6.0%), from €63,889 to €67,713
- Gross operating margin +€3,520
up €3,520 (+1.6%), from €213,632 to €217,152
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 | €634,366 | €605,026 | -€29,341 | -4.6% |
| Fixed assets | 21/28 | €536,262 | €507,935 | -€28,327 | -5.3% |
| Tangible fixed assets | 22/27 | €536,262 | €507,935 | -€28,327 | -5.3% |
| Land and buildings | 22 | €458,537 | €408,812 | -€49,725 | -10.8% |
| Plant, machinery and equipment | 23 | €77,726 | €82,460 | +€4,734 | +6.1% |
| Furniture and vehicles | 24 | - | €16,664 | +€16,664 | |
| Current assets | 29/58 | €98,104 | €97,090 | -€1,014 | -1.0% |
| Stocks and contracts in progress | 3 | €12,654 | €14,779 | +€2,126 | +16.8% |
| Stocks | 30/36 | €12,654 | €14,779 | +€2,126 | +16.8% |
| Amounts receivable within one year | 40/41 | €32,134 | €38,053 | +€5,919 | +18.4% |
| Trade receivables | 40 | €10,590 | €7,823 | -€2,767 | -26.1% |
| Other amounts receivable | 41 | €21,543 | €30,230 | +€8,687 | +40.3% |
| Cash at bank and in hand | 54/58 | €53,301 | €43,757 | -€9,543 | -17.9% |
| Deferred charges and accrued income | 490/1 | €16 | €500 | +€485 | +3,076% |
| Total equity and liabilities | 10/49 | €634,366 | €605,026 | -€29,341 | -4.6% |
| Equity | 10/15 | €489,540 | €493,483 | +€3,943 | +0.8% |
| Contributions | 10/11 | €205,522 | €205,522 | = | 0.0% |
| Reserves | 13 | €284,017 | €287,960 | +€3,943 | +1.4% |
| Distributable reserves | 133 | €284,017 | €287,960 | +€3,943 | +1.4% |
| Amounts payable | 17/49 | €144,826 | €111,543 | -€33,284 | -23.0% |
| Amounts payable after more than one year | 17 | €46,283 | €25,586 | -€20,697 | -44.7% |
| Financial debts | 170/4 | €46,283 | €25,586 | -€20,697 | -44.7% |
| Amounts payable within one year | 42/48 | €98,543 | €85,956 | -€12,587 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €20,284 | €20,697 | +€413 | +2.0% |
| Trade debts | 44 | €6,407 | €4,968 | -€1,440 | -22.5% |
| Suppliers | 440/4 | €6,407 | €4,968 | -€1,440 | -22.5% |
| Taxes, remuneration and social security | 45 | €11,729 | €8,908 | -€2,821 | -24.0% |
| Taxes | 450/3 | €11,729 | €8,908 | -€2,821 | -24.0% |
| Other amounts payable | 47/48 | €60,124 | €51,384 | -€8,740 | -14.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €192 | €413 | +€221 | +115% |
| Remuneration, social security and pensions | 62 | €107,172 | €132,193 | +€25,021 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,889 | €67,713 | +€3,824 | +6.0% |
| Other operating charges | 640/8 | €10,266 | €11,043 | +€777 | +7.6% |
| Gross operating margin | 9900 | €213,632 | €217,152 | +€3,520 | +1.6% |
| Operating profit (loss) | 9901 | €32,306 | €6,203 | -€26,103 | -80.8% |
| Financial income | 75/76B | €1 | €7 | +€7 | +1,032% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +1,032% |
| Financial charges | 65/66B | €2,059 | €1,493 | -€566 | -27.5% |
| Recurring financial charges | 65 | €2,059 | €1,493 | -€566 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €30,248 | €4,717 | -€25,531 | -84.4% |
| Income taxes | 67/77 | €9,697 | €774 | -€8,922 | -92.0% |
| Profit (loss) for the period | 9904 | €20,551 | €3,943 | -€16,608 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,551 | €3,943 | -€16,608 | -80.8% |
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 16 October 2026 via checked.be.