BARBER SHOP STAR: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BARBER SHOP STAR
Largest movements
- Receivables within one year +€1,323
new in 2025: €1,323
- Tangible fixed assets -€746
down €746 (-47.9%), from €1,558 to €812
- Cash -€684
down €684 (-75.9%), from €902 to €218
mainly Net result for the year (-€7,499) and Receivables within one year (-€1,323)
- Profit (loss) carried forward -€7,499
down €7,499 (-35.8%), from -€20,932 to -€28,431
- Tax, wage and social debts +€4,485
new in 2025: €4,485
- Other debts +€1,859
up €1,859 (+9.2%), from €20,161 to €22,020
- Trade debts +€1,047
up €1,047 (+454%), from €231 to €1,278
- Gross operating margin -€9,790
down €9,790, from €3,463 to -€6,327
- Depreciation -€2,224
down €2,224 (-74.9%), from €2,970 to €746
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,460 | €2,353 | -€108 | -4.4% |
| Fixed assets | 21/28 | €1,558 | €812 | -€746 | -47.9% |
| Tangible fixed assets | 22/27 | €1,558 | €812 | -€746 | -47.9% |
| Furniture and vehicles | 24 | €1,558 | €812 | -€746 | -47.9% |
| Current assets | 29/58 | €902 | €1,540 | +€638 | +70.8% |
| Amounts receivable within one year | 40/41 | - | €1,323 | +€1,323 | |
| Trade receivables | 40 | - | €1,323 | +€1,323 | |
| Cash at bank and in hand | 54/58 | €902 | €218 | -€684 | -75.9% |
| Total equity and liabilities | 10/49 | €2,460 | €2,353 | -€108 | -4.4% |
| Equity | 10/15 | -€17,932 | -€25,431 | -€7,499 | -41.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,932 | -€28,431 | -€7,499 | -35.8% |
| Amounts payable | 17/49 | €20,392 | €27,784 | +€7,392 | +36.2% |
| Amounts payable within one year | 42/48 | €20,392 | €27,784 | +€7,392 | +36.2% |
| Trade debts | 44 | €231 | €1,278 | +€1,047 | +454% |
| Suppliers | 440/4 | €231 | €1,278 | +€1,047 | +454% |
| Taxes, remuneration and social security | 45 | - | €4,485 | +€4,485 | |
| Taxes | 450/3 | - | €4,485 | +€4,485 | |
| Other amounts payable | 47/48 | €20,161 | €22,020 | +€1,859 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €746 | -€2,224 | -74.9% |
| Other operating charges | 640/8 | €401 | €426 | +€25 | +6.2% |
| Gross operating margin | 9900 | €3,463 | -€6,327 | -€9,790 | |
| Operating profit (loss) | 9901 | €92 | -€7,499 | -€7,591 | |
| Profit (loss) for the period before taxes | 9903 | €92 | -€7,499 | -€7,591 | |
| Profit (loss) for the period | 9904 | €92 | -€7,499 | -€7,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €92 | -€7,499 | -€7,591 |
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 1 November 2026 via checked.be.