BORA BORA BREE: what changed
What changed
BORA BORA BREE
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€8,690
2024 · €13,501-€4,811
Equity
€26,191
2024 · €17,501+€8,690
Cash
€37,229
2024 · €26,273+€10,956
Balance sheet total
€577,637
2024 · €593,558-€15,920
Largest movements
Assets
- Intangible fixed assets -€21,429
down €21,429 (-18.0%), from €119,237 to €97,808
- Tangible fixed assets -€16,798
down €16,798 (-3.8%), from €445,095 to €428,298
of which Land and buildings: -€16,539
- Cash +€10,956
up €10,956 (+41.7%), from €26,273 to €37,229
mainly Depreciation (+€39,280) and Net result for the year (+€8,690)
- Stocks and contracts +€9,787
new in 2025: €9,787
Equity and liabilities
- Debts after one year -€31,358
down €31,358 (-7.4%), from €422,242 to €390,884
- Reserves +€8,690
up €8,690 (+64.4%), from €13,501 to €22,191
- Tax, wage and social debts +€7,088
up €7,088 (+81.8%), from €8,668 to €15,756
Income statement
- Gross operating margin -€63,264
down €63,264 (-27.4%), from €230,961 to €167,698
- Staff costs -€30,442
down €30,442 (-24.7%), from €123,468 to €93,026
- Depreciation -€15,172
down €15,172 (-27.9%), from €54,452 to €39,280
- Financial charges -€11,487
down €11,487 (-36.0%), from €31,934 to €20,447
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.
Result 2024
€13,501
Gross operating margin
-€63,264
Staff costs
+€30,442
Depreciation
+€15,172
Other operating charges
-€475
Financial income
+€311
Financial charges
+€11,487
Taxes
+€1,515
Result 2025
€8,690
raises the resultlowers the result
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.
From operations
+€42,114
Investment
-€1,054
Financing
-€30,104
Cash 2024
€26,273
From operations (derived)
+€42,114
Net result for the year
+€8,690
Depreciation
+€39,280
Stocks and contracts
-€9,787
Receivables within one year
-€1,563
Trade debts
+€2,278
Tax, wage and social debts
+€7,088
Other debts
-€4,347
Accrued charges and deferred income
+€475
Investment (derived)
-€1,054
Investment in fixed assets (net)
-€1,054
Financing
-€30,104
Debts after one year
-€31,358
Current portion of long-term debt
+€1,420
Short-term financial debts
-€166
Cash 2025
€37,229
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,558 | €577,637 | -€15,920 | -2.7% |
| Fixed assets | 21/28 | €564,332 | €526,106 | -€38,226 | -6.8% |
| Intangible fixed assets | 21 | €119,237 | €97,808 | -€21,429 | -18.0% |
| Tangible fixed assets | 22/27 | €445,095 | €428,298 | -€16,798 | -3.8% |
| Land and buildings | 22 | €440,094 | €423,555 | -€16,539 | -3.8% |
| Plant, machinery and equipment | 23 | €5,001 | €4,742 | -€259 | -5.2% |
| Current assets | 29/58 | €29,226 | €51,532 | +€22,306 | +76.3% |
| Stocks and contracts in progress | 3 | - | €9,787 | +€9,787 | |
| Stocks | 30/36 | - | €9,787 | +€9,787 | |
| Amounts receivable within one year | 40/41 | €2,952 | €4,516 | +€1,563 | +53.0% |
| Trade receivables | 40 | €316 | €936 | +€620 | +196% |
| Other amounts receivable | 41 | €2,636 | €3,580 | +€944 | +35.8% |
| Cash at bank and in hand | 54/58 | €26,273 | €37,229 | +€10,956 | +41.7% |
| Total equity and liabilities | 10/49 | €593,558 | €577,637 | -€15,920 | -2.7% |
| Equity | 10/15 | €17,501 | €26,191 | +€8,690 | +49.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €13,501 | €22,191 | +€8,690 | +64.4% |
| Distributable reserves | 133 | €13,501 | €22,191 | +€8,690 | +64.4% |
| Amounts payable | 17/49 | €576,057 | €551,447 | -€24,610 | -4.3% |
| Amounts payable after more than one year | 17 | €422,242 | €390,884 | -€31,358 | -7.4% |
| Financial debts | 170/4 | €422,242 | €390,884 | -€31,358 | -7.4% |
| Amounts payable within one year | 42/48 | €153,814 | €160,087 | +€6,273 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €29,938 | €31,358 | +€1,420 | +4.7% |
| Financial debts | 43 | €166 | - | -€166 | |
| Credit institutions | 430/8 | €166 | - | -€166 | |
| Trade debts | 44 | €5,174 | €7,452 | +€2,278 | +44.0% |
| Suppliers | 440/4 | €5,174 | €7,452 | +€2,278 | +44.0% |
| Taxes, remuneration and social security | 45 | €8,668 | €15,756 | +€7,088 | +81.8% |
| Taxes | 450/3 | €8,668 | €15,756 | +€7,088 | +81.8% |
| Other amounts payable | 47/48 | €109,868 | €105,522 | -€4,347 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €475 | +€475 | |
| Remuneration, social security and pensions | 62 | €123,468 | €93,026 | -€30,442 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,452 | €39,280 | -€15,172 | -27.9% |
| Other operating charges | 640/8 | €2,299 | €2,774 | +€475 | +20.7% |
| Gross operating margin | 9900 | €230,961 | €167,698 | -€63,264 | -27.4% |
| Operating profit (loss) | 9901 | €50,743 | €32,618 | -€18,125 | -35.7% |
| Financial income | 75/76B | €121 | €432 | +€311 | +257% |
| Recurring financial income | 75 | €121 | €432 | +€311 | +257% |
| Financial charges | 65/66B | €31,934 | €20,447 | -€11,487 | -36.0% |
| Recurring financial charges | 65 | €31,934 | €20,447 | -€11,487 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €18,930 | €12,603 | -€6,327 | -33.4% |
| Income taxes | 67/77 | €5,429 | €3,914 | -€1,515 | -27.9% |
| Profit (loss) for the period | 9904 | €13,501 | €8,690 | -€4,811 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,501 | €8,690 | -€4,811 | -35.6% |
Next steps
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Calculation and sources
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 7 November 2026 via checked.be.