BARBER SHOP: 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.
BARBER SHOP
Largest movements
- Cash +€2,684
up €2,684 (+257%), from €1,046 to €3,730
mainly Net result for the year (+€5,236) and Tax, wage and social debts (+€3,279)
- Deferred charges and accrued income +€231
up €231 (+22.7%), from €1,019 to €1,250
- Profit (loss) carried forward +€5,236
up €5,236 (+55.7%), from -€9,396 to -€4,161
- Trade debts -€4,470
down €4,470 (-85.9%), from €5,201 to €731
- Tax, wage and social debts +€3,279
up €3,279 (+207%), from €1,581 to €4,860
- Other debts -€1,129
down €1,129 (-24.6%), from €4,579 to €3,450
- Gross operating margin +€13,087
up €13,087, from -€2,195 to €10,892
- Other operating charges -€2,352
down €2,352 (-46.5%), from €5,060 to €2,708
- Taxes +€735
up €735 (+220%), from €334 to €1,069
- Financial charges -€477
down €477 (-20.2%), from €2,356 to €1,879
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,065 | €4,980 | +€2,915 | +141% |
| Current assets | 29/58 | €2,065 | €4,980 | +€2,915 | +141% |
| Cash at bank and in hand | 54/58 | €1,046 | €3,730 | +€2,684 | +257% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,250 | +€231 | +22.7% |
| Total equity and liabilities | 10/49 | €2,065 | €4,980 | +€2,915 | +141% |
| Equity | 10/15 | -€9,296 | -€4,061 | +€5,236 | +56.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,396 | -€4,161 | +€5,236 | +55.7% |
| Amounts payable | 17/49 | €11,361 | €9,041 | -€2,320 | -20.4% |
| Amounts payable within one year | 42/48 | €11,361 | €9,041 | -€2,320 | -20.4% |
| Trade debts | 44 | €5,201 | €731 | -€4,470 | -85.9% |
| Suppliers | 440/4 | €5,201 | €731 | -€4,470 | -85.9% |
| Taxes, remuneration and social security | 45 | €1,581 | €4,860 | +€3,279 | +207% |
| Taxes | 450/3 | €1,581 | €4,860 | +€3,279 | +207% |
| Other amounts payable | 47/48 | €4,579 | €3,450 | -€1,129 | -24.6% |
| Other operating charges | 640/8 | €5,060 | €2,708 | -€2,352 | -46.5% |
| Gross operating margin | 9900 | -€2,195 | €10,892 | +€13,087 | |
| Operating profit (loss) | 9901 | -€7,255 | €8,184 | +€15,439 | |
| Financial charges | 65/66B | €2,356 | €1,879 | -€477 | -20.2% |
| Recurring financial charges | 65 | €2,356 | €1,879 | -€477 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,611 | €6,305 | +€15,916 | |
| Income taxes | 67/77 | €334 | €1,069 | +€735 | +220% |
| Profit (loss) for the period | 9904 | -€9,946 | €5,236 | +€15,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,946 | €5,236 | +€15,181 |
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.