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AMERICAN BIZZ: 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.

What changed

AMERICAN BIZZ

BE 0779.460.227
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,126
2024 · €5,911-€10,037
Equity
-€18,903
2024 · -€14,778-€4,126
Cash
€5,450
2024 · €1,492+€3,958
Balance sheet total
€5,450
2024 · €1,492+€3,958

Largest movements

2024 to 2025
Assets
  • Cash +€3,958

    up €3,958 (+265%), from €1,492 to €5,450

    mainly Accrued charges and deferred income (+€10,758)

Equity and liabilities
  • Accrued charges and deferred income +€10,758

    new in 2025: €10,758

  • Profit (loss) carried forward -€4,126

    down €4,126 (-19.9%), from -€20,778 to -€24,903

  • Other debts -€2,000

    no longer reported in 2025 (was €2,000)

  • Tax, wage and social debts -€433

    down €433 (-3.3%), from €12,957 to €12,524

    of which Taxes: -€892

  • Trade debts -€241

    down €241 (-18.4%), from €1,312 to €1,071

Income statement
  • Gross operating margin -€9,830

    down €9,830, from €5,971 to -€3,859

  • Financial charges +€206

    up €206 (+346%), from €60 to €266

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,911
Gross operating margin -€9,830
Financial charges -€206
Result 2025 -€4,126
lowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€3,958
Investment €0
Financing €0
Cash 2024 €1,492
Net result for the year -€4,126
Trade debts -€241
Tax, wage and social debts -€433
Other debts -€2,000
Accrued charges and deferred income +€10,758
Cash 2025 €5,450
brings cash intakes cash out
Every line side by side 23 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,492 €5,450 +€3,958 +265%
Current assets 29/58 €1,492 €5,450 +€3,958 +265%
Cash at bank and in hand 54/58 €1,492 €5,450 +€3,958 +265%
Total equity and liabilities 10/49 €1,492 €5,450 +€3,958 +265%
Equity 10/15 -€14,778 -€18,903 -€4,126 -27.9%
Contributions 10/11 €6,000 €6,000 = 0.0%
Profit (loss) carried forward 14 -€20,778 -€24,903 -€4,126 -19.9%
Amounts payable 17/49 €16,270 €24,353 +€8,083 +49.7%
Amounts payable within one year 42/48 €16,270 €13,595 -€2,675 -16.4%
Trade debts 44 €1,312 €1,071 -€241 -18.4%
Suppliers 440/4 €1,312 €1,071 -€241 -18.4%
Taxes, remuneration and social security 45 €12,957 €12,524 -€433 -3.3%
Taxes 450/3 €7,693 €6,801 -€892 -11.6%
Remuneration and social security 454/9 €5,264 €5,723 +€459 +8.7%
Other amounts payable 47/48 €2,000 - -€2,000
Accrued charges and deferred income 492/3 - €10,758 +€10,758
Gross operating margin 9900 €5,971 -€3,859 -€9,830
Operating profit (loss) 9901 €5,971 -€3,859 -€9,830
Financial charges 65/66B €60 €266 +€206 +346%
Recurring financial charges 65 €60 €266 +€206 +346%
Profit (loss) for the period before taxes 9903 €5,911 -€4,126 -€10,037
Profit (loss) for the period 9904 €5,911 -€4,126 -€10,037
Profit (loss) for the period to be appropriated 9905 €5,911 -€4,126 -€10,037

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.