AS BEAUTY: what changed
What changed
AS BEAUTY
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€75
2024 · €3,205-€3,130
Equity
-€9,384
2024 · -€9,459+€75
Cash
€13,878
2024 · €15,073-€1,194
Balance sheet total
€25,230
2024 · €26,212-€982
Largest movements
Assets
- Cash -€1,194
down €1,194 (-7.9%), from €15,073 to €13,878
mainly Tax, wage and social debts (-€1,298) and Stocks and contracts (-€390)
- Stocks and contracts +€390
up €390 (+6.4%), from €6,100 to €6,491
Equity and liabilities
- Tax, wage and social debts -€1,298
down €1,298 (-29.8%), from €4,360 to €3,062
of which Taxes: -€967
Income statement
- Gross operating margin -€7,350
down €7,350 (-54.6%), from €13,452 to €6,102
- Staff costs -€2,731
down €2,731 (-34.7%), from €7,871 to €5,140
- Depreciation -€1,564
down €1,564 (-88.5%), from €1,767 to €203
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
€3,205
Gross operating margin
-€7,350
Staff costs
+€2,731
Depreciation
+€1,564
Other operating charges
-€12
Financial income
-€3
Financial charges
-€64
Taxes
+€4
Result 2025
€75
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
-€1,219
Investment
€0
Financing
+€25
Cash 2024
€15,073
From operations (derived)
-€1,219
Net result for the year
+€75
Depreciation
+€203
Stocks and contracts
-€390
Receivables within one year
+€41
Deferred charges and accrued income
-€65
Trade debts
+€219
Tax, wage and social debts
-€1,298
Other debts
-€3
Financing
+€25
Short-term financial debts
+€25
Cash 2025
€13,878
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,212 | €25,230 | -€982 | -3.7% |
| Fixed assets | 21/28 | €4,598 | €4,395 | -€203 | -4.4% |
| Intangible fixed assets | 21 | €18 | - | -€18 | |
| Tangible fixed assets | 22/27 | €228 | €43 | -€185 | -81.0% |
| Land and buildings | 22 | €228 | €43 | -€185 | -81.0% |
| Financial fixed assets | 28 | €4,352 | €4,352 | = | 0.0% |
| Current assets | 29/58 | €21,615 | €20,835 | -€780 | -3.6% |
| Stocks and contracts in progress | 3 | €6,100 | €6,491 | +€390 | +6.4% |
| Stocks | 30/36 | €6,100 | €6,491 | +€390 | +6.4% |
| Amounts receivable within one year | 40/41 | €41 | - | -€41 | |
| Trade receivables | 40 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €15,073 | €13,878 | -€1,194 | -7.9% |
| Deferred charges and accrued income | 490/1 | €401 | €466 | +€65 | +16.2% |
| Total equity and liabilities | 10/49 | €26,212 | €25,230 | -€982 | -3.7% |
| Equity | 10/15 | -€9,459 | -€9,384 | +€75 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,919 | -€29,844 | +€75 | +0.3% |
| Amounts payable | 17/49 | €35,672 | €34,614 | -€1,057 | -3.0% |
| Amounts payable within one year | 42/48 | €35,672 | €34,614 | -€1,057 | -3.0% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €1,433 | €1,652 | +€219 | +15.3% |
| Suppliers | 440/4 | €1,433 | €1,652 | +€219 | +15.3% |
| Taxes, remuneration and social security | 45 | €4,360 | €3,062 | -€1,298 | -29.8% |
| Taxes | 450/3 | €2,083 | €1,116 | -€967 | -46.4% |
| Remuneration and social security | 454/9 | €2,277 | €1,946 | -€332 | -14.6% |
| Other amounts payable | 47/48 | €29,878 | €29,875 | -€3 | 0.0% |
| Remuneration, social security and pensions | 62 | €7,871 | €5,140 | -€2,731 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €203 | -€1,564 | -88.5% |
| Other operating charges | 640/8 | €456 | €468 | +€12 | +2.7% |
| Gross operating margin | 9900 | €13,452 | €6,102 | -€7,350 | -54.6% |
| Operating profit (loss) | 9901 | €3,358 | €291 | -€3,067 | -91.3% |
| Financial income | 75/76B | €17 | €14 | -€3 | -17.9% |
| Recurring financial income | 75 | €17 | €14 | -€3 | -17.9% |
| Financial charges | 65/66B | €165 | €229 | +€64 | +38.7% |
| Recurring financial charges | 65 | €165 | €229 | +€64 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €3,210 | €76 | -€3,134 | -97.6% |
| Income taxes | 67/77 | €5 | €1 | -€4 | -75.5% |
| Profit (loss) for the period | 9904 | €3,205 | €75 | -€3,130 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,205 | €75 | -€3,130 | -97.7% |
Next steps
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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 7 November 2026 via checked.be.