BARBER SUPPLIES: 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 SUPPLIES
Largest movements
- Receivables within one year +€26,926
up €26,926 (+233%), from €11,554 to €38,480
of which Other amounts receivable: +€21,705
- Stocks and contracts +€20,877
new in 2024: €20,877
- Tangible fixed assets +€14,792
up €14,792 (+35.2%), from €42,069 to €56,861
of which Leasing and similar rights: +€15,600
- Cash -€5,262
down €5,262 (-34.0%), from €15,462 to €10,200
mainly Receivables within one year (-€26,926) and Investment in fixed assets (net) (-€24,900)
- Trade debts +€34,875
up €34,875 (+58,125%), from €60 to €34,935
- Other debts +€24,949
up €24,949 (+188%), from €13,271 to €38,220
- Profit (loss) carried forward -€17,775
down €17,775, from €9,759 to -€8,016
- Debts after one year +€12,552
up €12,552 (+43.2%), from €29,037 to €41,589
- Current portion of long-term debt +€2,661
up €2,661 (+38.2%), from €6,958 to €9,619
- Gross operating margin -€35,535
down €35,535, from €34,794 to -€741
- Taxes +€3,485
new in 2024: €3,485
- Depreciation +€2,760
up €2,760 (+37.6%), from €7,348 to €10,108
- Other operating charges -€2,296
down €2,296 (-58.5%), from €3,926 to €1,630
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,085 | €126,418 | +€57,333 | +83.0% |
| Fixed assets | 21/28 | €42,069 | €56,861 | +€14,792 | +35.2% |
| Tangible fixed assets | 22/27 | €42,069 | €56,861 | +€14,792 | +35.2% |
| Plant, machinery and equipment | 23 | €310 | €102 | -€208 | -67.1% |
| Furniture and vehicles | 24 | €1,902 | €1,302 | -€600 | -31.5% |
| Leasing and similar rights | 25 | €39,857 | €55,457 | +€15,600 | +39.1% |
| Current assets | 29/58 | €27,016 | €69,557 | +€42,541 | +157% |
| Stocks and contracts in progress | 3 | - | €20,877 | +€20,877 | |
| Stocks | 30/36 | - | €20,877 | +€20,877 | |
| Amounts receivable within one year | 40/41 | €11,554 | €38,480 | +€26,926 | +233% |
| Trade receivables | 40 | - | €5,221 | +€5,221 | |
| Other amounts receivable | 41 | €11,554 | €33,259 | +€21,705 | +188% |
| Cash at bank and in hand | 54/58 | €15,462 | €10,200 | -€5,262 | -34.0% |
| Total equity and liabilities | 10/49 | €69,085 | €126,418 | +€57,333 | +83.0% |
| Equity | 10/15 | €19,759 | €1,984 | -€17,775 | -90.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,759 | -€8,016 | -€17,775 | |
| Amounts payable | 17/49 | €49,326 | €124,434 | +€75,108 | +152% |
| Amounts payable after more than one year | 17 | €29,037 | €41,589 | +€12,552 | +43.2% |
| Financial debts | 170/4 | €29,037 | €41,589 | +€12,552 | +43.2% |
| Amounts payable within one year | 42/48 | €20,289 | €82,774 | +€62,485 | +308% |
| Current portion of amounts payable after more than one year | 42 | €6,958 | €9,619 | +€2,661 | +38.2% |
| Trade debts | 44 | €60 | €34,935 | +€34,875 | +58,125% |
| Suppliers | 440/4 | €60 | €34,935 | +€34,875 | +58,125% |
| Other amounts payable | 47/48 | €13,271 | €38,220 | +€24,949 | +188% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,348 | €10,108 | +€2,760 | +37.6% |
| Other operating charges | 640/8 | €3,926 | €1,630 | -€2,296 | -58.5% |
| Gross operating margin | 9900 | €34,794 | -€741 | -€35,535 | |
| Operating profit (loss) | 9901 | €23,520 | -€12,479 | -€35,999 | |
| Financial charges | 65/66B | €1,936 | €1,811 | -€125 | -6.5% |
| Recurring financial charges | 65 | €1,936 | €1,811 | -€125 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €21,584 | -€14,290 | -€35,874 | |
| Income taxes | 67/77 | - | €3,485 | +€3,485 | |
| Profit (loss) for the period | 9904 | €21,584 | -€17,775 | -€39,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,584 | -€17,775 | -€39,359 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.