CLEOS COIFFURE KAPSALON: what changed
CLEOS COIFFURE KAPSALON
Largest movements
- Current investments +€15,510
up €15,510 (+15.4%), from €100,961 to €116,471
- Tangible fixed assets -€8,610
down €8,610 (-22.1%), from €38,879 to €30,269
of which Other tangible fixed assets: -€6,438
- Receivables within one year +€8,604
up €8,604 (+94.6%), from €9,100 to €17,705
of which Trade receivables: +€5,956
- Cash -€7,357
down €7,357 (-12.5%), from €58,806 to €51,450
mainly Other debts (-€15,554) and Current investments (-€15,510)
- Deferred charges and accrued income -€2,824
down €2,824 (-39.8%), from €7,099 to €4,276
- Other debts -€15,554
down €15,554 (-23.1%), from €67,468 to €51,914
- Tax, wage and social debts +€15,225
up €15,225 (+82.8%), from €18,393 to €33,618
of which Remuneration and social security: +€8,996
- Reserves +€8,526
up €8,526 (+8.9%), from €95,590 to €104,116
- Current portion of long-term debt -€8,451
no longer reported in 2025 (was €8,451)
- Short-term financial debts +€4,473
new in 2025: €4,473
- Gross operating margin -€60,200
down €60,200 (-21.5%), from €280,093 to €219,894
- Staff costs -€29,185
down €29,185 (-13.7%), from €213,733 to €184,547
- Depreciation -€3,898
down €3,898 (-28.7%), from €13,592 to €9,694
- Financial charges -€3,681
down €3,681 (-40.7%), from €9,042 to €5,361
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,568 | €232,289 | +€6,721 | +3.0% |
| Fixed assets | 21/28 | €39,513 | €30,449 | -€9,063 | -22.9% |
| Intangible fixed assets | 21 | €633 | €180 | -€453 | -71.6% |
| Tangible fixed assets | 22/27 | €38,879 | €30,269 | -€8,610 | -22.1% |
| Plant, machinery and equipment | 23 | €5,040 | €4,682 | -€358 | -7.1% |
| Furniture and vehicles | 24 | €6,140 | €4,326 | -€1,814 | -29.5% |
| Other tangible fixed assets | 26 | €27,699 | €21,261 | -€6,438 | -23.2% |
| Current assets | 29/58 | €186,056 | €201,840 | +€15,784 | +8.5% |
| Stocks and contracts in progress | 3 | €10,088 | €11,938 | +€1,850 | +18.3% |
| Stocks | 30/36 | €10,088 | €11,938 | +€1,850 | +18.3% |
| Amounts receivable within one year | 40/41 | €9,100 | €17,705 | +€8,604 | +94.6% |
| Trade receivables | 40 | €8,842 | €14,798 | +€5,956 | +67.4% |
| Other amounts receivable | 41 | €258 | €2,906 | +€2,648 | +1,027% |
| Current investments | 50/53 | €100,961 | €116,471 | +€15,510 | +15.4% |
| Cash at bank and in hand | 54/58 | €58,806 | €51,450 | -€7,357 | -12.5% |
| Deferred charges and accrued income | 490/1 | €7,099 | €4,276 | -€2,824 | -39.8% |
| Total equity and liabilities | 10/49 | €225,568 | €232,289 | +€6,721 | +3.0% |
| Equity | 10/15 | €114,590 | €123,116 | +€8,526 | +7.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €95,590 | €104,116 | +€8,526 | +8.9% |
| Distributable reserves | 133 | €95,590 | €104,116 | +€8,526 | +8.9% |
| Amounts payable | 17/49 | €110,979 | €109,173 | -€1,806 | -1.6% |
| Amounts payable within one year | 42/48 | €106,582 | €106,308 | -€274 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €8,451 | - | -€8,451 | |
| Financial debts | 43 | - | €4,473 | +€4,473 | |
| Credit institutions | 430/8 | - | €4,473 | +€4,473 | |
| Trade debts | 44 | €12,270 | €16,304 | +€4,033 | +32.9% |
| Suppliers | 440/4 | €12,270 | €16,304 | +€4,033 | +32.9% |
| Taxes, remuneration and social security | 45 | €18,393 | €33,618 | +€15,225 | +82.8% |
| Taxes | 450/3 | €10,066 | €16,295 | +€6,229 | +61.9% |
| Remuneration and social security | 454/9 | €8,327 | €17,323 | +€8,996 | +108% |
| Other amounts payable | 47/48 | €67,468 | €51,914 | -€15,554 | -23.1% |
| Accrued charges and deferred income | 492/3 | €4,397 | €2,865 | -€1,532 | -34.8% |
| Remuneration, social security and pensions | 62 | €213,733 | €184,547 | -€29,185 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,592 | €9,694 | -€3,898 | -28.7% |
| Other operating charges | 640/8 | €6,081 | €5,362 | -€719 | -11.8% |
| Gross operating margin | 9900 | €280,093 | €219,894 | -€60,200 | -21.5% |
| Operating profit (loss) | 9901 | €46,688 | €20,291 | -€26,398 | -56.5% |
| Financial income | 75/76B | €641 | €940 | +€299 | +46.6% |
| Recurring financial income | 75 | €641 | €940 | +€299 | +46.6% |
| Financial charges | 65/66B | €9,042 | €5,361 | -€3,681 | -40.7% |
| Recurring financial charges | 65 | €9,042 | €5,361 | -€3,681 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €38,287 | €15,869 | -€22,418 | -58.6% |
| Income taxes | 67/77 | €9,982 | €7,343 | -€2,639 | -26.4% |
| Profit (loss) for the period | 9904 | €28,306 | €8,526 | -€19,779 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,306 | €8,526 | -€19,779 | -69.9% |
Next steps
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.