CHAYEB: 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
CHAYEB
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,527
2024 · €1,466+€3,061
Equity
€5,400
2024 · -€2,127+€7,527
Cash
€546
2024 · €2,195-€1,649
Balance sheet total
€6,763
2024 · €2,195+€4,568
Largest movements
Assets
- Receivables within one year +€6,217
up €6,217, from €0 to €6,217
of which Other amounts receivable: +€6,217
- Cash -€1,649
down €1,649 (-75.1%), from €2,195 to €546
mainly Receivables within one year (-€6,217) and Other debts (-€3,344)
Equity and liabilities
- Profit (loss) carried forward +€4,527
up €4,527, from -€2,127 to €2,400
- Other debts -€3,344
no longer reported in 2025 (was €3,344)
- Contributions +€3,000
up €3,000, from €0 to €3,000
- Tax, wage and social debts +€1,123
up €1,123 (+640.8%), from €175 to €1,299
of which Taxes: +€1,123
- Trade debts -€738
down €738 (-92.0%), from €802 to €64
of which Suppliers: -€738
Income statement
- Turnover +€24,007
new in 2025: €24,007
- Gross operating margin +€3,929
up €3,929 (+241.3%), from €1,628 to €5,557
- Purchases and services -€2,113
down €2,113 (-10.3%), from €20,564 to €18,450
- Other operating charges +€753
up €753 (+401.7%), from €187 to €940
- Financial charges +€303
up €303, from -€25 to €278
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
€1,466
Gross operating margin
+€3,929
Other operating charges
-€753
Financial income
+€188
Financial charges
-€303
Result 2025
€4,527
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
-€4,649
Investment
€0
Financing
+€3,000
Cash 2024
€2,195
From operations (derived)
-€4,649
Net result for the year
+€4,527
Receivables within one year
-€6,217
Trade debts
-€738
Tax, wage and social debts
+€1,123
Other debts
-€3,344
Financing
+€3,000
Contributions, distributions and other
+€3,000
Cash 2025
€546
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,195 | €6,763 | +€4,568 | +208.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,195 | €6,763 | +€4,568 | +208.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €6,217 | +€6,217 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €6,217 | +€6,217 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,195 | €546 | -€1,649 | -75.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,195 | €6,763 | +€4,568 | +208.1% |
| Equity | 10/15 | -€2,127 | €5,400 | +€7,527 | |
| Contributions | 10/11 | €0 | €3,000 | +€3,000 | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,127 | €2,400 | +€4,527 | |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €4,322 | €1,363 | -€2,959 | -68.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,322 | €1,363 | -€2,959 | -68.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €802 | €64 | -€738 | -92.0% |
| Suppliers | 440/4 | €802 | €64 | -€738 | -92.0% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €175 | €1,299 | +€1,123 | +640.8% |
| Taxes | 450/3 | €175 | €1,299 | +€1,123 | +640.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,344 | - | -€3,344 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €24,007 | +€24,007 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,564 | €18,450 | -€2,113 | -10.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €187 | €940 | +€753 | +401.7% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €1,628 | €5,557 | +€3,929 | +241.3% |
| Operating profit (loss) | 9901 | €1,441 | €4,617 | +€3,176 | +220.5% |
| Financial income | 75/76B | €0 | €188 | +€188 | |
| Recurring financial income | 75 | €0 | €188 | +€188 | |
| Financial charges | 65/66B | -€25 | €278 | +€303 | |
| Recurring financial charges | 65 | -€25 | €278 | +€303 | |
| Profit (loss) for the period before taxes | 9903 | €1,466 | €4,527 | +€3,061 | +208.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,466 | €4,527 | +€3,061 | +208.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,466 | €4,527 | +€3,061 | +208.9% |
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 29 September 2026 via checked.be.