SALOON: 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.
SALOON
Largest movements
- Tangible fixed assets -€1,553
down €1,553 (-23.1%), from €6,729 to €5,175
- Profit (loss) carried forward -€3,950
down €3,950 (-64.8%), from €6,095 to €2,145
- Other debts +€2,500
up €2,500 (+13.2%), from €18,880 to €21,380
- Gross operating margin -€4,815
down €4,815, from €2,479 to -€2,336
- Other operating charges -€3,650
no longer reported in 2025 (was €3,650)
- Financial charges +€36
up €36 (+150.5%), from €24 to €60
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 | €44,207 | €42,758 | -€1,450 | -3.3% |
| Fixed assets | 21/28 | €6,729 | €5,175 | -€1,553 | -23.1% |
| Tangible fixed assets | 22/27 | €6,729 | €5,175 | -€1,553 | -23.1% |
| Land and buildings | 22 | €6,729 | €5,175 | -€1,553 | -23.1% |
| Current assets | 29/58 | €37,478 | €37,582 | +€104 | +0.3% |
| Amounts receivable within one year | 40/41 | €37,478 | €37,478 | = | 0.0% |
| Trade receivables | 40 | €14,400 | €14,400 | = | 0.0% |
| Other amounts receivable | 41 | €23,078 | €23,078 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €104 | +€104 | |
| Total equity and liabilities | 10/49 | €44,207 | €42,758 | -€1,450 | -3.3% |
| Equity | 10/15 | €25,321 | €21,372 | -€3,950 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €627 | €627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €627 | €627 | = | 0.0% |
| Reserves not available under the articles | 1311 | €627 | €627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,095 | €2,145 | -€3,950 | -64.8% |
| Amounts payable | 17/49 | €18,886 | €21,386 | +€2,500 | +13.2% |
| Amounts payable within one year | 42/48 | €18,886 | €21,386 | +€2,500 | +13.2% |
| Financial debts | 43 | €6 | €6 | = | 0.0% |
| Credit institutions | 430/8 | €6 | €6 | = | 0.0% |
| Other amounts payable | 47/48 | €18,880 | €21,380 | +€2,500 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,553 | €1,553 | = | 0.0% |
| Other operating charges | 640/8 | €3,650 | - | -€3,650 | |
| Gross operating margin | 9900 | €2,479 | -€2,336 | -€4,815 | |
| Operating profit (loss) | 9901 | -€2,725 | -€3,889 | -€1,165 | -42.7% |
| Financial charges | 65/66B | €24 | €60 | +€36 | +150.5% |
| Recurring financial charges | 65 | €24 | €60 | +€36 | +150.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,749 | -€3,950 | -€1,201 | -43.7% |
| Profit (loss) for the period | 9904 | -€2,749 | -€3,950 | -€1,201 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,749 | -€3,950 | -€1,201 | -43.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.