Salons Lyf: 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 Lyf
Largest movements
- Tangible fixed assets -€111,835
down €111,835 (-9.9%), from €1.1m to €1.0m
- Cash -€49,826
down €49,826 (-67.0%), from €74,337 to €24,511
mainly Other debts (-€300,000) and Deferred charges and accrued income (-€162)
- Other debts -€300,000
down €300,000 (-20.1%), from €1.5m to €1.2m
- Profit (loss) carried forward +€134,963
up €134,963 (+40.0%), from -€337,142 to -€202,179
- Gross operating margin +€30,629
up €30,629 (+12.2%), from €250,440 to €281,069
- Taxes -€26,461
no longer reported in 2025 (was €26,461)
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 | €1,212,279 | €1,047,241 | -€165,037 | -13.6% |
| Fixed assets | 21/28 | €1,132,298 | €1,020,464 | -€111,835 | -9.9% |
| Tangible fixed assets | 22/27 | €1,132,298 | €1,020,464 | -€111,835 | -9.9% |
| Land and buildings | 22 | €1,132,298 | €1,020,464 | -€111,835 | -9.9% |
| Current assets | 29/58 | €79,980 | €26,778 | -€53,203 | -66.5% |
| Amounts receivable within one year | 40/41 | €3,539 | - | -€3,539 | |
| Other amounts receivable | 41 | €3,539 | - | -€3,539 | |
| Cash at bank and in hand | 54/58 | €74,337 | €24,511 | -€49,826 | -67.0% |
| Deferred charges and accrued income | 490/1 | €2,104 | €2,266 | +€162 | +7.7% |
| Total equity and liabilities | 10/49 | €1,212,279 | €1,047,241 | -€165,037 | -13.6% |
| Equity | 10/15 | -€283,259 | -€148,297 | +€134,963 | +47.6% |
| Contributions | 10/11 | €34,086 | €34,086 | = | 0.0% |
| Reserves | 13 | €19,797 | €19,797 | = | 0.0% |
| Distributable reserves | 133 | €19,797 | €19,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€337,142 | -€202,179 | +€134,963 | +40.0% |
| Amounts payable | 17/49 | €1,495,538 | €1,195,538 | -€300,000 | -20.1% |
| Amounts payable within one year | 42/48 | €1,495,538 | €1,195,538 | -€300,000 | -20.1% |
| Other amounts payable | 47/48 | €1,495,538 | €1,195,538 | -€300,000 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,835 | €111,835 | = | 0.0% |
| Other operating charges | 640/8 | €32,978 | €34,014 | +€1,036 | +3.1% |
| Gross operating margin | 9900 | €250,440 | €281,069 | +€30,629 | +12.2% |
| Operating profit (loss) | 9901 | €105,628 | €135,220 | +€29,592 | +28.0% |
| Financial charges | 65/66B | €227 | €258 | +€31 | +13.5% |
| Recurring financial charges | 65 | €227 | €258 | +€31 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €105,401 | €134,963 | +€29,562 | +28.0% |
| Income taxes | 67/77 | €26,461 | - | -€26,461 | |
| Profit (loss) for the period | 9904 | €78,940 | €134,963 | +€56,022 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,940 | €134,963 | +€56,022 | +71.0% |
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 8 October 2026 via checked.be.