SALONS DRIE KONINGEN: 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 DRIE KONINGEN
Largest movements
- Tangible fixed assets -€71,687
down €71,687 (-13.4%), from €534,663 to €462,976
of which Furniture and vehicles: -€41,020
- Receivables within one year +€57,982
up €57,982 (+527%), from €11,006 to €68,988
of which Other amounts receivable: +€54,418
- Cash +€27,804
up €27,804 (+54.3%), from €51,226 to €79,030
mainly Debts after one year (+€62,740) and Depreciation (+€62,173)
- Stocks and contracts -€10,452
down €10,452 (-27.6%), from €37,830 to €27,379
- Other debts -€131,394
down €131,394 (-77.7%), from €169,002 to €37,608
- Debts after one year +€62,740
up €62,740 (+292%), from €21,457 to €84,197
- Advances received +€38,850
up €38,850 (+105%), from €37,150 to €76,000
- Trade debts +€23,294
up €23,294 (+62.5%), from €37,256 to €60,551
- Current portion of long-term debt -€7,714
down €7,714 (-57.3%), from €13,464 to €5,750
- Gross operating margin -€41,371
down €41,371 (-11.6%), from €356,698 to €315,327
- Staff costs +€31,121
up €31,121 (+15.8%), from €197,529 to €228,650
- Depreciation -€14,002
down €14,002 (-18.4%), from €76,175 to €62,173
- Taxes -€11,841
down €11,841 (-77.8%), from €15,212 to €3,371
- Financial charges -€9,062
down €9,062 (-63.3%), from €14,313 to €5,251
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 | €641,228 | €642,692 | +€1,464 | +0.2% |
| Fixed assets | 21/28 | €534,663 | €462,976 | -€71,687 | -13.4% |
| Tangible fixed assets | 22/27 | €534,663 | €462,976 | -€71,687 | -13.4% |
| Land and buildings | 22 | €372,484 | €344,257 | -€28,228 | -7.6% |
| Plant, machinery and equipment | 23 | €54,184 | €47,901 | -€6,284 | -11.6% |
| Furniture and vehicles | 24 | €81,785 | €40,765 | -€41,020 | -50.2% |
| Other tangible fixed assets | 26 | €26,209 | €30,054 | +€3,844 | +14.7% |
| Current assets | 29/58 | €106,565 | €179,715 | +€73,151 | +68.6% |
| Stocks and contracts in progress | 3 | €37,830 | €27,379 | -€10,452 | -27.6% |
| Stocks | 30/36 | €37,830 | €27,379 | -€10,452 | -27.6% |
| Amounts receivable within one year | 40/41 | €11,006 | €68,988 | +€57,982 | +527% |
| Trade receivables | 40 | €8,971 | €12,535 | +€3,563 | +39.7% |
| Other amounts receivable | 41 | €2,035 | €56,454 | +€54,418 | +2,674% |
| Cash at bank and in hand | 54/58 | €51,226 | €79,030 | +€27,804 | +54.3% |
| Deferred charges and accrued income | 490/1 | €6,502 | €4,319 | -€2,184 | -33.6% |
| Total equity and liabilities | 10/49 | €641,228 | €642,692 | +€1,464 | +0.2% |
| Equity | 10/15 | €344,598 | €352,131 | +€7,533 | +2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,598 | €330,131 | +€7,533 | +2.3% |
| Amounts payable | 17/49 | €296,630 | €290,561 | -€6,069 | -2.0% |
| Amounts payable after more than one year | 17 | €21,457 | €84,197 | +€62,740 | +292% |
| Financial debts | 170/4 | €21,457 | €84,197 | +€62,740 | +292% |
| Amounts payable within one year | 42/48 | €275,099 | €205,013 | -€70,086 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €13,464 | €5,750 | -€7,714 | -57.3% |
| Trade debts | 44 | €37,256 | €60,551 | +€23,294 | +62.5% |
| Suppliers | 440/4 | €37,256 | €60,551 | +€23,294 | +62.5% |
| Advances received on contracts in progress | 46 | €37,150 | €76,000 | +€38,850 | +105% |
| Taxes, remuneration and social security | 45 | €18,227 | €25,104 | +€6,877 | +37.7% |
| Taxes | 450/3 | €2,734 | €1,418 | -€1,316 | -48.1% |
| Remuneration and social security | 454/9 | €15,493 | €23,686 | +€8,193 | +52.9% |
| Other amounts payable | 47/48 | €169,002 | €37,608 | -€131,394 | -77.7% |
| Accrued charges and deferred income | 492/3 | €74 | €1,351 | +€1,276 | +1,714% |
| Non-recurring operating income | 76A | - | €885 | +€885 | |
| Remuneration, social security and pensions | 62 | €197,529 | €228,650 | +€31,121 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,175 | €62,173 | -€14,002 | -18.4% |
| Other operating charges | 640/8 | €11,820 | €8,932 | -€2,887 | -24.4% |
| Gross operating margin | 9900 | €356,698 | €315,327 | -€41,371 | -11.6% |
| Operating profit (loss) | 9901 | €71,174 | €15,571 | -€55,603 | -78.1% |
| Financial income | 75/76B | €7 | €584 | +€577 | +7,913% |
| Recurring financial income | 75 | €7 | €584 | +€577 | +7,913% |
| Financial charges | 65/66B | €14,313 | €5,251 | -€9,062 | -63.3% |
| Recurring financial charges | 65 | €14,313 | €5,251 | -€9,062 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €56,868 | €10,904 | -€45,964 | -80.8% |
| Income taxes | 67/77 | €15,212 | €3,371 | -€11,841 | -77.8% |
| Profit (loss) for the period | 9904 | €41,656 | €7,533 | -€34,123 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,656 | €7,533 | -€34,123 | -81.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.