Be-Ba: what changed
Two fiscal 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
Be-Ba
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,194
2024 · €19,231-€16,037
Equity
€273,303
2024 · €270,110+€3,194
Cash
€28,377
2024 · €25,322+€3,056
Balance sheet total
€782,523
2024 · €666,001+€116,522
Largest movements
Assets
- Tangible fixed assets +€108,325
up €108,325 (+18.7%), from €580,601 to €688,926
of which Furniture and vehicles: +€139,838
- Intangible fixed assets +€9,966
new in 2025: €9,966
- Receivables within one year -€9,105
down €9,105 (-44.6%), from €20,437 to €11,331
of which Trade receivables: -€7,108
Equity and liabilities
- Debts after one year +€88,567
up €88,567 (+28.7%), from €309,064 to €397,630
- Current portion of long-term debt +€13,322
up €13,322 (+35.1%), from €37,937 to €51,259
- Tax, wage and social debts +€9,497
up €9,497 (+56.6%), from €16,792 to €26,290
of which Taxes: +€6,016
- Other debts +€9,002
up €9,002, from €0 to €9,002
Income statement
- Gross operating margin -€21,435
down €21,435 (-15.1%), from €142,136 to €120,701
- Staff costs -€3,939
down €3,939 (-5.5%), from €71,882 to €67,942
- Financial charges -€2,521
down €2,521 (-16.4%), from €15,388 to €12,867
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
€19,231
Gross operating margin
-€21,435
Staff costs
+€3,939
Depreciation
-€464
Write-downs
-€169
Other operating charges
-€106
Financial income
-€323
Financial charges
+€2,521
Result 2025
€3,194
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
+€55,660
Investment
-€150,979
Financing
+€98,375
Cash 2024
€25,322
From operations (derived)
+€55,660
Net result for the year
+€3,194
Depreciation
+€32,688
Stocks and contracts
-€3,728
Receivables within one year
+€9,105
Deferred charges and accrued income
-€552
Trade debts
-€2,775
Tax, wage and social debts
+€9,497
Advances received
-€520
Other debts
+€9,002
Accrued charges and deferred income
-€251
Investment (derived)
-€150,979
Investment in fixed assets (net)
-€150,979
Financing
+€98,375
Debts after one year
+€88,567
Current portion of long-term debt
+€13,322
Short-term financial debts
-€3,514
Cash 2025
€28,377
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,001 | €782,523 | +€116,522 | +17.5% |
| Fixed assets | 21/28 | €580,601 | €698,892 | +€118,291 | +20.4% |
| Intangible fixed assets | 21 | - | €9,966 | +€9,966 | |
| Tangible fixed assets | 22/27 | €580,601 | €688,926 | +€108,325 | +18.7% |
| Land and buildings | 22 | €546,476 | €523,167 | -€23,310 | -4.3% |
| Plant, machinery and equipment | 23 | €33,540 | €25,336 | -€8,203 | -24.5% |
| Furniture and vehicles | 24 | €585 | €140,423 | +€139,838 | +23895.7% |
| Current assets | 29/58 | €85,400 | €83,631 | -€1,769 | -2.1% |
| Stocks and contracts in progress | 3 | €37,566 | €41,295 | +€3,728 | +9.9% |
| Stocks | 30/36 | €37,566 | €41,295 | +€3,728 | +9.9% |
| Amounts receivable within one year | 40/41 | €20,437 | €11,331 | -€9,105 | -44.6% |
| Trade receivables | 40 | €12,272 | €5,164 | -€7,108 | -57.9% |
| Other amounts receivable | 41 | €8,165 | €6,168 | -€1,997 | -24.5% |
| Cash at bank and in hand | 54/58 | €25,322 | €28,377 | +€3,056 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,075 | €2,628 | +€552 | +26.6% |
| Total equity and liabilities | 10/49 | €666,001 | €782,523 | +€116,522 | +17.5% |
| Equity | 10/15 | €270,110 | €273,303 | +€3,194 | +1.2% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,890 | -€14,697 | +€3,194 | +17.9% |
| Amounts payable | 17/49 | €395,892 | €509,220 | +€113,328 | +28.6% |
| Amounts payable after more than one year | 17 | €309,064 | €397,630 | +€88,567 | +28.7% |
| Financial debts | 170/4 | €309,064 | €397,630 | +€88,567 | +28.7% |
| Amounts payable within one year | 42/48 | €86,577 | €111,589 | +€25,013 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €37,937 | €51,259 | +€13,322 | +35.1% |
| Financial debts | 43 | €5,029 | €1,515 | -€3,514 | -69.9% |
| Credit institutions | 430/8 | €5,029 | €1,515 | -€3,514 | -69.9% |
| Trade debts | 44 | €25,620 | €22,845 | -€2,775 | -10.8% |
| Suppliers | 440/4 | €25,620 | €22,845 | -€2,775 | -10.8% |
| Advances received on contracts in progress | 46 | €1,198 | €678 | -€520 | -43.4% |
| Taxes, remuneration and social security | 45 | €16,792 | €26,290 | +€9,497 | +56.6% |
| Taxes | 450/3 | €10,803 | €16,819 | +€6,016 | +55.7% |
| Remuneration and social security | 454/9 | €5,990 | €9,471 | +€3,481 | +58.1% |
| Other amounts payable | 47/48 | €0 | €9,002 | +€9,002 | |
| Accrued charges and deferred income | 492/3 | €251 | €0 | -€251 | -100.0% |
| Remuneration, social security and pensions | 62 | €71,882 | €67,942 | -€3,939 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,225 | €32,688 | +€464 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €169 | +€169 | |
| Other operating charges | 640/8 | €3,753 | €3,859 | +€106 | +2.8% |
| Gross operating margin | 9900 | €142,136 | €120,701 | -€21,435 | -15.1% |
| Operating profit (loss) | 9901 | €34,277 | €16,043 | -€18,234 | -53.2% |
| Financial income | 75/76B | €342 | €19 | -€323 | -94.6% |
| Recurring financial income | 75 | €342 | €19 | -€323 | -94.6% |
| Financial charges | 65/66B | €15,388 | €12,867 | -€2,521 | -16.4% |
| Recurring financial charges | 65 | €15,388 | €12,867 | -€2,521 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €19,231 | €3,194 | -€16,037 | -83.4% |
| Profit (loss) for the period | 9904 | €19,231 | €3,194 | -€16,037 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,231 | €3,194 | -€16,037 | -83.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.