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Blason: 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

Blason

BE 0788.411.545
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,101
2024 · €5,215-€115
Equity
€21,637
2024 · €16,536+€5,101
Cash
€1,198
2024 · €3,450-€2,252
Balance sheet total
€31,542
2024 · €26,162+€5,380

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€5,276

    up €5,276 (+69.2%), from €7,628 to €12,904

  • Cash -€2,252

    down €2,252 (-65.3%), from €3,450 to €1,198

    mainly Investment in fixed assets (net) (-€9,221) and Stocks and contracts (-€982)

  • Tangible fixed assets +€1,182

    up €1,182 (+19.7%), from €5,996 to €7,178

    of which Furniture and vehicles: +€1,744

  • Stocks and contracts +€982

    up €982 (+19.4%), from €5,059 to €6,041

Equity and liabilities
  • Profit (loss) carried forward +€5,101

    up €5,101 (+37.7%), from €13,536 to €18,637

  • Tax, wage and social debts +€1,123

    up €1,123 (+18.2%), from €6,185 to €7,308

  • Trade debts -€649

    down €649 (-20.0%), from €3,247 to €2,598

Income statement
  • Taxes -€1,381

    down €1,381 (-25.2%), from €5,483 to €4,102

  • Gross operating margin -€1,160

    down €1,160 (-8.7%), from €13,267 to €12,107

  • Depreciation +€400

    up €400 (+16.9%), from €2,363 to €2,763

  • Other operating charges +€371

    up €371 (+314.2%), from €118 to €489

  • Financial charges -€270

    down €270 (-64.8%), from €417 to €147

From the 2024 result to the 2025 result

effect on the 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 €5,215
Gross operating margin -€1,160
Depreciation -€400
Other operating charges -€371
Financial income +€165
Financial charges +€270
Taxes +€1,381
Result 2025 €5,101

Cash bridge derived

cash 2024 to 2025

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 +€6,969
Investment -€9,221
Financing €0
Cash 2024 €3,450
Net result for the year +€5,101
Depreciation +€2,763
Stocks and contracts -€982
Receivables within one year -€37
Deferred charges and accrued income -€155
Trade debts -€649
Tax, wage and social debts +€1,123
Other debts -€195
Investment in fixed assets (net) -€9,221
Cash 2025 €1,198
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €26,162 €31,542 +€5,380 +20.6%
Fixed assets 21/28 €13,624 €20,082 +€6,458 +47.4%
Tangible fixed assets 22/27 €5,996 €7,178 +€1,182 +19.7%
Plant, machinery and equipment 23 €4,981 €4,420 -€562 -11.3%
Furniture and vehicles 24 €1,014 €2,758 +€1,744 +171.9%
Financial fixed assets 28 €7,628 €12,904 +€5,276 +69.2%
Current assets 29/58 €12,538 €11,460 -€1,078 -8.6%
Stocks and contracts in progress 3 €5,059 €6,041 +€982 +19.4%
Stocks 30/36 €5,059 €6,041 +€982 +19.4%
Amounts receivable within one year 40/41 €4,029 €4,066 +€37 +0.9%
Trade receivables 40 €4,029 €183 -€3,846 -95.5%
Other amounts receivable 41 €0 €3,883 +€3,883
Cash at bank and in hand 54/58 €3,450 €1,198 -€2,252 -65.3%
Deferred charges and accrued income 490/1 - €155 +€155
Total equity and liabilities 10/49 €26,162 €31,542 +€5,380 +20.6%
Equity 10/15 €16,536 €21,637 +€5,101 +30.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €13,536 €18,637 +€5,101 +37.7%
Amounts payable 17/49 €9,626 €9,906 +€280 +2.9%
Amounts payable within one year 42/48 €9,626 €9,906 +€280 +2.9%
Trade debts 44 €3,247 €2,598 -€649 -20.0%
Suppliers 440/4 €3,247 €2,598 -€649 -20.0%
Taxes, remuneration and social security 45 €6,185 €7,308 +€1,123 +18.2%
Taxes 450/3 €6,185 €7,308 +€1,123 +18.2%
Other amounts payable 47/48 €195 €0 -€195 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,363 €2,763 +€400 +16.9%
Other operating charges 640/8 €118 €489 +€371 +314.2%
Gross operating margin 9900 €13,267 €12,107 -€1,160 -8.7%
Operating profit (loss) 9901 €10,786 €8,855 -€1,931 -17.9%
Financial income 75/76B €330 €495 +€165 +50.1%
Recurring financial income 75 €330 €495 +€165 +50.1%
Financial charges 65/66B €417 €147 -€270 -64.8%
Recurring financial charges 65 €417 €147 -€270 -64.8%
Profit (loss) for the period before taxes 9903 €10,698 €9,203 -€1,495 -14.0%
Income taxes 67/77 €5,483 €4,102 -€1,381 -25.2%
Profit (loss) for the period 9904 €5,215 €5,101 -€115 -2.2%
Profit (loss) for the period to be appropriated 9905 €5,215 €5,101 -€115 -2.2%

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 30 September 2026 via checked.be.