BARBELLE: 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
BARBELLE
NACE 96.210, Hairdressing and barber services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,766
2024 · €8,529-€1,763
Equity
€36,400
2024 · €29,634+€6,766
Cash
€32,821
2024 · €31,427+€1,394
Balance sheet total
€557,583
2024 · €576,958-€19,375
Largest movements
Assets
- Tangible fixed assets -€13,100
down €13,100 (-2.6%), from €496,430 to €483,330
of which Land and buildings: -€13,806
- Stocks and contracts -€6,056
down €6,056 (-14.1%), from €42,987 to €36,932
Equity and liabilities
- Debts after one year -€20,863
down €20,863 (-6.5%), from €319,933 to €299,070
- Profit (loss) carried forward +€6,766
up €6,766 (+9.6%), from -€70,366 to -€63,600
Income statement
- Gross operating margin -€7,214
down €7,214 (-5.5%), from €131,165 to €123,951
- Staff costs -€5,703
down €5,703 (-6.7%), from €84,989 to €79,286
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
€8,529
Gross operating margin
-€7,214
Staff costs
+€5,703
Depreciation
-€759
Other operating charges
-€261
Financial income
+€60
Financial charges
+€708
Result 2025
€6,766
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.
From operations
+€36,753
Investment
-€11,280
Financing
-€24,079
Cash 2024
€31,427
From operations (derived)
+€36,753
Net result for the year
+€6,766
Depreciation
+€24,429
Stocks and contracts
+€6,056
Receivables within one year
+€1,114
Deferred charges and accrued income
+€450
Trade debts
-€210
Tax, wage and social debts
-€2,991
Advances received
+€347
Other debts
+€11
Accrued charges and deferred income
+€780
Investment (derived)
-€11,280
Investment in fixed assets (net)
-€11,280
Financing
-€24,079
Debts after one year
-€20,863
Current portion of long-term debt
-€3,216
Cash 2025
€32,821
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €576,958 | €557,583 | -€19,375 | -3.4% |
| Fixed assets | 21/28 | €498,035 | €484,885 | -€13,150 | -2.6% |
| Intangible fixed assets | 21 | €150 | €100 | -€50 | -33.3% |
| Tangible fixed assets | 22/27 | €496,430 | €483,330 | -€13,100 | -2.6% |
| Land and buildings | 22 | €494,860 | €481,054 | -€13,806 | -2.8% |
| Plant, machinery and equipment | 23 | €1,570 | €1,171 | -€399 | -25.4% |
| Furniture and vehicles | 24 | - | €1,106 | +€1,106 | |
| Financial fixed assets | 28 | €1,455 | €1,455 | = | 0.0% |
| Current assets | 29/58 | €78,923 | €72,698 | -€6,226 | -7.9% |
| Stocks and contracts in progress | 3 | €42,987 | €36,932 | -€6,056 | -14.1% |
| Stocks | 30/36 | €42,987 | €36,932 | -€6,056 | -14.1% |
| Amounts receivable within one year | 40/41 | €4,059 | €2,945 | -€1,114 | -27.4% |
| Trade receivables | 40 | €3,929 | €2,745 | -€1,183 | -30.1% |
| Other amounts receivable | 41 | €131 | €200 | +€69 | +53.1% |
| Cash at bank and in hand | 54/58 | €31,427 | €32,821 | +€1,394 | +4.4% |
| Deferred charges and accrued income | 490/1 | €450 | €0 | -€450 | -100.0% |
| Total equity and liabilities | 10/49 | €576,958 | €557,583 | -€19,375 | -3.4% |
| Equity | 10/15 | €29,634 | €36,400 | +€6,766 | +22.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,366 | -€63,600 | +€6,766 | +9.6% |
| Amounts payable | 17/49 | €547,324 | €521,183 | -€26,141 | -4.8% |
| Amounts payable after more than one year | 17 | €319,933 | €299,070 | -€20,863 | -6.5% |
| Financial debts | 170/4 | €319,933 | €299,070 | -€20,863 | -6.5% |
| Amounts payable within one year | 42/48 | €224,958 | €218,899 | -€6,059 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €24,079 | €20,863 | -€3,216 | -13.4% |
| Trade debts | 44 | €5,137 | €4,928 | -€210 | -4.1% |
| Suppliers | 440/4 | €5,137 | €4,928 | -€210 | -4.1% |
| Advances received on contracts in progress | 46 | €544 | €891 | +€347 | +63.7% |
| Taxes, remuneration and social security | 45 | €10,720 | €7,729 | -€2,991 | -27.9% |
| Taxes | 450/3 | €3,228 | €1,961 | -€1,267 | -39.3% |
| Remuneration and social security | 454/9 | €7,492 | €5,769 | -€1,724 | -23.0% |
| Other amounts payable | 47/48 | €184,478 | €184,488 | +€11 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,433 | €3,214 | +€780 | +32.1% |
| Remuneration, social security and pensions | 62 | €84,989 | €79,286 | -€5,703 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,670 | €24,429 | +€759 | +3.2% |
| Other operating charges | 640/8 | €2,218 | €2,479 | +€261 | +11.8% |
| Gross operating margin | 9900 | €131,165 | €123,951 | -€7,214 | -5.5% |
| Operating profit (loss) | 9901 | €20,288 | €17,756 | -€2,532 | -12.5% |
| Financial income | 75/76B | €50 | €110 | +€60 | +119.7% |
| Recurring financial income | 75 | €50 | €110 | +€60 | +119.7% |
| Financial charges | 65/66B | €11,808 | €11,100 | -€708 | -6.0% |
| Recurring financial charges | 65 | €11,808 | €11,100 | -€708 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €8,529 | €6,766 | -€1,763 | -20.7% |
| Profit (loss) for the period | 9904 | €8,529 | €6,766 | -€1,763 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,529 | €6,766 | -€1,763 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.