SALONS SAINT - GERMAIN: 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 SAINT - GERMAIN
Largest movements
- Receivables within one year -€224,515
down €224,515 (-99.9%), from €224,690 to €175
of which Other amounts receivable: -€224,690
- Cash -€123,947
down €123,947 (-34.5%), from €359,494 to €235,547
mainly Other debts (-€473,783) and Debts after one year (-€42,367)
- Tangible fixed assets -€122,444
down €122,444 (-6.6%), from €1.8m to €1.7m
- Other debts -€473,783
down €473,783 (-94.7%), from €500,184 to €26,401
- Debts after one year -€42,367
down €42,367 (-5.4%), from €784,119 to €741,752
of which Financial debts: -€42,367
- Reserves +€42,291
up €42,291 (+13.2%), from €320,212 to €362,503
- Financial income -€152,207
down €152,207 (-100%), from €152,207 to €0
- Purchases and services -€16,741
no longer reported in 2025 (was €16,741)
- Taxes +€10,854
new in 2025: €10,854
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 | €2,964,235 | €2,474,649 | -€489,586 | -16.5% |
| Fixed assets | 21/28 | €2,361,371 | €2,238,927 | -€122,444 | -5.2% |
| Tangible fixed assets | 22/27 | €1,848,628 | €1,726,184 | -€122,444 | -6.6% |
| Land and buildings | 22 | €1,848,628 | €1,726,184 | -€122,444 | -6.6% |
| Financial fixed assets | 28 | €512,743 | €512,743 | = | 0.0% |
| Current assets | 29/58 | €602,864 | €235,722 | -€367,142 | -60.9% |
| Amounts receivable within one year | 40/41 | €224,690 | €175 | -€224,515 | -99.9% |
| Trade receivables | 40 | - | €175 | +€175 | |
| Other amounts receivable | 41 | €224,690 | - | -€224,690 | |
| Cash at bank and in hand | 54/58 | €359,494 | €235,547 | -€123,947 | -34.5% |
| Deferred charges and accrued income | 490/1 | €18,680 | €0 | -€18,680 | -100% |
| Total equity and liabilities | 10/49 | €2,964,235 | €2,474,649 | -€489,586 | -16.5% |
| Equity | 10/15 | €1,620,001 | €1,662,292 | +€42,291 | +2.6% |
| Contributions | 10/11 | €1,299,789 | €1,299,789 | = | 0.0% |
| Reserves | 13 | €320,212 | €362,503 | +€42,291 | +13.2% |
| Distributable reserves | 133 | €320,212 | €362,503 | +€42,291 | +13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,344,233 | €812,357 | -€531,877 | -39.6% |
| Amounts payable after more than one year | 17 | €784,119 | €741,752 | -€42,367 | -5.4% |
| Financial debts | 170/4 | €781,486 | €739,119 | -€42,367 | -5.4% |
| Other amounts payable | 178/9 | €2,633 | €2,633 | = | 0.0% |
| Amounts payable within one year | 42/48 | €559,403 | €70,604 | -€488,799 | -87.4% |
| Current portion of amounts payable after more than one year | 42 | €41,379 | €42,367 | +€987 | +2.4% |
| Trade debts | 44 | €17,840 | €272 | -€17,568 | -98.5% |
| Suppliers | 440/4 | €17,840 | €272 | -€17,568 | -98.5% |
| Taxes, remuneration and social security | 45 | - | €1,565 | +€1,565 | |
| Taxes | 450/3 | - | €1,565 | +€1,565 | |
| Other amounts payable | 47/48 | €500,184 | €26,401 | -€473,783 | -94.7% |
| Accrued charges and deferred income | 492/3 | €711 | - | -€711 | |
| Non-recurring operating income | 76A | €2,902 | €0 | -€2,902 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,741 | - | -€16,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,454 | €122,444 | -€10 | 0.0% |
| Other operating charges | 640/8 | €19,055 | €19,634 | +€579 | +3.0% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | €210,321 | €210,577 | +€256 | +0.1% |
| Operating profit (loss) | 9901 | €68,812 | €68,325 | -€487 | -0.7% |
| Financial income | 75/76B | €152,207 | €0 | -€152,207 | -100% |
| Recurring financial income | 75 | €152,207 | €0 | -€152,207 | -100% |
| Financial charges | 65/66B | €16,144 | €15,180 | -€964 | -6.0% |
| Recurring financial charges | 65 | €16,144 | €15,180 | -€964 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €204,875 | €53,145 | -€151,730 | -74.1% |
| Income taxes | 67/77 | - | €10,854 | +€10,854 | |
| Profit (loss) for the period | 9904 | €204,875 | €42,291 | -€162,584 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €204,875 | €42,291 | -€162,584 | -79.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.