ATELIER VERNACKT: 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
ATELIER VERNACKT
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€16,508
2024 · €12,406+€4,101
Equity
€243,457
2024 · €226,949+€16,508
Cash
€15,079
2024 · €20,926-€5,848
Balance sheet total
€1.6m
2024 · €1.6m-€53,789
Largest movements
Assets
- Tangible fixed assets -€46,586
down €46,586 (-2.9%), from €1.6m to €1.5m
of which Land and buildings: -€43,508
Equity and liabilities
- Debts after one year -€77,924
down €77,924 (-6.6%), from €1.2m to €1.1m
of which Financial debts: -€76,472
- Reserves +€16,508
up €16,508 (+46.7%), from €35,349 to €51,857
Income statement
- Gross operating margin +€5,017
up €5,017 (+1.9%), from €269,806 to €274,822
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.
Result 2024
€12,406
Gross operating margin
+€5,017
Staff costs
-€2,735
Depreciation
-€166
Other operating charges
+€1,660
Financial income
+€56
Financial charges
+€2,003
Taxes
-€1,733
Result 2025
€16,508
raises the resultlowers the result
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.
From operations
+€64,117
Investment
+€1,724
Financing
-€71,689
Cash 2024
€20,926
From operations (derived)
+€64,117
Net result for the year
+€16,508
Depreciation
+€46,586
Stocks and contracts
-€1,864
Receivables within one year
+€1,085
Deferred charges and accrued income
+€410
Trade debts
-€1,404
Tax, wage and social debts
+€2,798
Investment (derived)
+€1,724
Current investments
+€1,724
Financing
-€71,689
Debts after one year
-€77,924
Current portion of long-term debt
+€1,488
Short-term financial debts
+€4,746
Cash 2025
€15,079
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,631,479 | €1,577,690 | -€53,789 | -3.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,583,597 | €1,537,011 | -€46,586 | -2.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,583,186 | €1,536,600 | -€46,586 | -2.9% |
| Land and buildings | 22 | €1,571,922 | €1,528,414 | -€43,508 | -2.8% |
| Plant, machinery and equipment | 23 | €4,770 | €3,525 | -€1,245 | -26.1% |
| Furniture and vehicles | 24 | €6,495 | €4,662 | -€1,833 | -28.2% |
| Financial fixed assets | 28 | €411 | €411 | = | 0.0% |
| Current assets | 29/58 | €47,882 | €40,680 | -€7,202 | -15.0% |
| Stocks and contracts in progress | 3 | €19,293 | €21,157 | +€1,864 | +9.7% |
| Stocks | 30/36 | €19,293 | €21,157 | +€1,864 | +9.7% |
| Amounts receivable within one year | 40/41 | €1,650 | €565 | -€1,085 | -65.7% |
| Trade receivables | 40 | €1,650 | €565 | -€1,085 | -65.7% |
| Current investments | 50/53 | €5,530 | €3,806 | -€1,724 | -31.2% |
| Cash at bank and in hand | 54/58 | €20,926 | €15,079 | -€5,848 | -27.9% |
| Deferred charges and accrued income | 490/1 | €483 | €73 | -€410 | -84.9% |
| Total equity and liabilities | 10/49 | €1,631,479 | €1,577,690 | -€53,789 | -3.3% |
| Equity | 10/15 | €226,949 | €243,457 | +€16,508 | +7.3% |
| Contributions | 10/11 | €191,600 | €191,600 | = | 0.0% |
| Reserves | 13 | €35,349 | €51,857 | +€16,508 | +46.7% |
| Distributable reserves | 133 | €35,349 | €51,857 | +€16,508 | +46.7% |
| Provisions and deferred taxes | 16 | €83,085 | €83,085 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €83,085 | €83,085 | = | 0.0% |
| Pensions and similar obligations | 160 | €83,085 | €83,085 | = | 0.0% |
| Amounts payable | 17/49 | €1,321,445 | €1,251,149 | -€70,296 | -5.3% |
| Amounts payable after more than one year | 17 | €1,180,917 | €1,102,994 | -€77,924 | -6.6% |
| Financial debts | 170/4 | €804,133 | €727,661 | -€76,472 | -9.5% |
| Other amounts payable | 178/9 | €376,784 | €375,333 | -€1,451 | -0.4% |
| Amounts payable within one year | 42/48 | €139,771 | €147,398 | +€7,627 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €74,984 | €76,472 | +€1,488 | +2.0% |
| Financial debts | 43 | - | €4,746 | +€4,746 | |
| Credit institutions | 430/8 | - | €4,746 | +€4,746 | |
| Trade debts | 44 | €12,097 | €10,693 | -€1,404 | -11.6% |
| Suppliers | 440/4 | €12,097 | €10,693 | -€1,404 | -11.6% |
| Taxes, remuneration and social security | 45 | €52,689 | €55,487 | +€2,798 | +5.3% |
| Taxes | 450/3 | €31,803 | €32,727 | +€924 | +2.9% |
| Remuneration and social security | 454/9 | €20,886 | €22,760 | +€1,873 | +9.0% |
| Accrued charges and deferred income | 492/3 | €757 | €757 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €161,916 | €164,650 | +€2,735 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,420 | €46,586 | +€166 | +0.4% |
| Other operating charges | 640/8 | €7,710 | €6,050 | -€1,660 | -21.5% |
| Gross operating margin | 9900 | €269,806 | €274,822 | +€5,017 | +1.9% |
| Operating profit (loss) | 9901 | €53,760 | €57,536 | +€3,775 | +7.0% |
| Financial income | 75/76B | €227 | €283 | +€56 | +24.7% |
| Recurring financial income | 75 | €227 | €283 | +€56 | +24.7% |
| Financial charges | 65/66B | €32,916 | €30,913 | -€2,003 | -6.1% |
| Recurring financial charges | 65 | €32,916 | €30,913 | -€2,003 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €21,071 | €26,906 | +€5,834 | +27.7% |
| Income taxes | 67/77 | €8,665 | €10,398 | +€1,733 | +20.0% |
| Profit (loss) for the period | 9904 | €12,406 | €16,508 | +€4,101 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,406 | €16,508 | +€4,101 | +33.1% |
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 26 October 2026 via checked.be.