ADAM ET EVE: what changed
What changed
ADAM ET EVE
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€982
2024 · €3,061-€2,079
Equity
€2,204
2024 · €1,223+€982
Cash
€1,749
2024 · €684+€1,065
Balance sheet total
€165,558
2024 · €136,479+€29,079
Largest movements
Assets
- Tangible fixed assets +€28,859
up €28,859 (+23.6%), from €122,475 to €151,334
of which Leasing and similar rights: +€33,574
- Deferred charges and accrued income -€2,091
down €2,091 (-85.9%), from €2,434 to €343
Equity and liabilities
- Debts after one year +€23,511
up €23,511 (+30.3%), from €77,670 to €101,181
- Current portion of long-term debt +€5,817
up €5,817 (+116%), from €4,996 to €10,813
- Other debts -€4,645
down €4,645 (-12.3%), from €37,696 to €33,050
- Tax, wage and social debts +€3,789
up €3,789 (+57.4%), from €6,604 to €10,393
of which Taxes: +€3,248
Income statement
- Depreciation +€4,050
up €4,050 (+91.1%), from €4,447 to €8,496
- Gross operating margin +€1,763
up €1,763 (+4.4%), from €40,038 to €41,801
- Staff costs -€1,073
down €1,073 (-4.2%), from €25,626 to €24,553
- Financial charges +€893
up €893 (+20.1%), from €4,437 to €5,330
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,061
Gross operating margin
+€1,763
Staff costs
+€1,073
Depreciation
-€4,050
Other operating charges
+€88
Financial income
-€46
Financial charges
-€893
Taxes
-€15
Result 2025
€982
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,092
Investment
-€37,355
Financing
+€29,328
Cash 2024
€684
From operations (derived)
+€9,092
Net result for the year
+€982
Depreciation
+€8,496
Stocks and contracts
+€247
Receivables within one year
-€1,493
Deferred charges and accrued income
+€2,091
Trade debts
-€374
Tax, wage and social debts
+€3,789
Other debts
-€4,645
Investment (derived)
-€37,355
Investment in fixed assets (net)
-€37,355
Financing
+€29,328
Debts after one year
+€23,511
Current portion of long-term debt
+€5,817
Cash 2025
€1,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,479 | €165,558 | +€29,079 | +21.3% |
| Fixed assets | 21/28 | €122,596 | €151,454 | +€28,859 | +23.5% |
| Tangible fixed assets | 22/27 | €122,475 | €151,334 | +€28,859 | +23.6% |
| Land and buildings | 22 | €118,737 | €115,161 | -€3,576 | -3.0% |
| Plant, machinery and equipment | 23 | €2,208 | €1,799 | -€409 | -18.5% |
| Furniture and vehicles | 24 | €1,531 | €801 | -€730 | -47.7% |
| Leasing and similar rights | 25 | - | €33,574 | +€33,574 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €13,883 | €14,104 | +€221 | +1.6% |
| Stocks and contracts in progress | 3 | €6,940 | €6,693 | -€247 | -3.6% |
| Stocks | 30/36 | €6,940 | €6,693 | -€247 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,825 | €5,318 | +€1,493 | +39.0% |
| Trade receivables | 40 | €3,825 | €5,318 | +€1,493 | +39.0% |
| Cash at bank and in hand | 54/58 | €684 | €1,749 | +€1,065 | +156% |
| Deferred charges and accrued income | 490/1 | €2,434 | €343 | -€2,091 | -85.9% |
| Total equity and liabilities | 10/49 | €136,479 | €165,558 | +€29,079 | +21.3% |
| Equity | 10/15 | €1,223 | €2,204 | +€982 | +80.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277 | €704 | +€982 | |
| Amounts payable | 17/49 | €135,256 | €163,354 | +€28,098 | +20.8% |
| Amounts payable after more than one year | 17 | €77,670 | €101,181 | +€23,511 | +30.3% |
| Financial debts | 170/4 | €77,670 | €101,181 | +€23,511 | +30.3% |
| Amounts payable within one year | 42/48 | €55,138 | €59,724 | +€4,586 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €4,996 | €10,813 | +€5,817 | +116% |
| Trade debts | 44 | €5,842 | €5,468 | -€374 | -6.4% |
| Suppliers | 440/4 | €5,842 | €5,468 | -€374 | -6.4% |
| Taxes, remuneration and social security | 45 | €6,604 | €10,393 | +€3,789 | +57.4% |
| Taxes | 450/3 | €4,404 | €7,653 | +€3,248 | +73.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,741 | +€541 | +24.6% |
| Other amounts payable | 47/48 | €37,696 | €33,050 | -€4,645 | -12.3% |
| Accrued charges and deferred income | 492/3 | €2,448 | €2,448 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €25,626 | €24,553 | -€1,073 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,447 | €8,496 | +€4,050 | +91.1% |
| Other operating charges | 640/8 | €2,243 | €2,154 | -€88 | -3.9% |
| Gross operating margin | 9900 | €40,038 | €41,801 | +€1,763 | +4.4% |
| Operating profit (loss) | 9901 | €7,723 | €6,597 | -€1,126 | -14.6% |
| Financial income | 75/76B | €54 | €8 | -€46 | -85.2% |
| Recurring financial income | 75 | €54 | €8 | -€46 | -85.2% |
| Financial charges | 65/66B | €4,437 | €5,330 | +€893 | +20.1% |
| Recurring financial charges | 65 | €4,437 | €5,330 | +€893 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €3,340 | €1,275 | -€2,065 | -61.8% |
| Income taxes | 67/77 | €279 | €294 | +€15 | +5.3% |
| Profit (loss) for the period | 9904 | €3,061 | €982 | -€2,079 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,061 | €982 | -€2,079 | -67.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.