CANYONING HAIR: 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.
CANYONING HAIR
Largest movements
- Receivables within one year +€17,826
up €17,826 (+75.6%), from €23,565 to €41,391
of which Other amounts receivable: +€19,333
- Tangible fixed assets -€1,993
down €1,993 (-26.9%), from €7,411 to €5,418
- Stocks and contracts +€1,745
up €1,745 (+19.9%), from €8,760 to €10,505
- Intangible fixed assets -€1,240
down €1,240 (-12.5%), from €9,916 to €8,676
- Cash +€1,163
up €1,163 (+15.4%), from €7,556 to €8,719
mainly Net result for the year (+€10,860) and Trade debts (+€8,246)
- Reserves +€10,860
up €10,860 (+106%), from €10,288 to €21,148
of which Distributable reserves: +€10,860
- Trade debts +€8,246
up €8,246 (+245%), from €3,360 to €11,606
- Tax, wage and social debts -€6,715
down €6,715 (-37.7%), from €17,801 to €11,086
of which Taxes: -€7,654
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Gross operating margin -€19,012
down €19,012 (-51.4%), from €36,978 to €17,966
- Staff costs -€12,396
down €12,396 (-90.5%), from €13,698 to €1,302
- Financial income +€4,636
up €4,636 (+262%), from €1,771 to €6,407
- Taxes -€2,235
down €2,235 (-32.6%), from €6,865 to €4,630
- Other operating charges -€1,553
down €1,553 (-75.1%), from €2,067 to €514
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,438 | €101,829 | +€17,391 | +20.6% |
| Formation expenses | 20 | €1,090 | €812 | -€278 | -25.5% |
| Fixed assets | 21/28 | €17,327 | €14,094 | -€3,233 | -18.7% |
| Intangible fixed assets | 21 | €9,916 | €8,676 | -€1,240 | -12.5% |
| Tangible fixed assets | 22/27 | €7,411 | €5,418 | -€1,993 | -26.9% |
| Plant, machinery and equipment | 23 | €7,411 | €5,418 | -€1,993 | -26.9% |
| Current assets | 29/58 | €66,021 | €86,923 | +€20,902 | +31.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,760 | €10,505 | +€1,745 | +19.9% |
| Stocks | 30/36 | €8,760 | €10,505 | +€1,745 | +19.9% |
| Amounts receivable within one year | 40/41 | €23,565 | €41,391 | +€17,826 | +75.6% |
| Trade receivables | 40 | €8,359 | €6,852 | -€1,507 | -18.0% |
| Other amounts receivable | 41 | €15,206 | €34,539 | +€19,333 | +127% |
| Cash at bank and in hand | 54/58 | €7,556 | €8,719 | +€1,163 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,140 | €1,308 | +€168 | +14.7% |
| Total equity and liabilities | 10/49 | €84,438 | €101,829 | +€17,391 | +20.6% |
| Equity | 10/15 | €63,277 | €74,137 | +€10,860 | +17.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,288 | €21,148 | +€10,860 | +106% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €10,164 | €21,024 | +€10,860 | +107% |
| Profit (loss) carried forward | 14 | €34,397 | €34,397 | = | 0.0% |
| Amounts payable | 17/49 | €21,161 | €27,692 | +€6,531 | +30.9% |
| Amounts payable within one year | 42/48 | €21,161 | €27,692 | +€6,531 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €3,360 | €11,606 | +€8,246 | +245% |
| Suppliers | 440/4 | €3,360 | €11,606 | +€8,246 | +245% |
| Taxes, remuneration and social security | 45 | €17,801 | €11,086 | -€6,715 | -37.7% |
| Taxes | 450/3 | €12,240 | €4,586 | -€7,654 | -62.5% |
| Remuneration and social security | 454/9 | €5,561 | €6,500 | +€939 | +16.9% |
| Remuneration, social security and pensions | 62 | €13,698 | €1,302 | -€12,396 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,655 | €6,155 | +€1,500 | +32.2% |
| Other operating charges | 640/8 | €2,067 | €514 | -€1,553 | -75.1% |
| Gross operating margin | 9900 | €36,978 | €17,966 | -€19,012 | -51.4% |
| Operating profit (loss) | 9901 | €16,558 | €9,995 | -€6,563 | -39.6% |
| Financial income | 75/76B | €1,771 | €6,407 | +€4,636 | +262% |
| Recurring financial income | 75 | €1,771 | €6,407 | +€4,636 | +262% |
| Financial charges | 65/66B | €1,300 | €912 | -€388 | -29.8% |
| Recurring financial charges | 65 | €1,300 | €912 | -€388 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €17,029 | €15,490 | -€1,539 | -9.0% |
| Income taxes | 67/77 | €6,865 | €4,630 | -€2,235 | -32.6% |
| Profit (loss) for the period | 9904 | €10,164 | €10,860 | +€696 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,164 | €10,860 | +€696 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.