Coiffure Salon Jaspers: 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.
Coiffure Salon Jaspers
Largest movements
- Receivables within one year +€5,139
up €5,139 (+810%), from €635 to €5,773
of which Other amounts receivable: +€4,798
- Tangible fixed assets -€3,110
down €3,110 (-11.1%), from €28,121 to €25,010
- Cash -€626
down €626 (-7.0%), from €8,904 to €8,278
mainly Receivables within one year (-€5,139) and Tax, wage and social debts (-€2,416)
- Reserves +€4,001
up €4,001 (+29.9%), from €13,371 to €17,371
- Tax, wage and social debts -€2,416
down €2,416 (-57.7%), from €4,183 to €1,768
- Gross operating margin -€3,456
down €3,456 (-26.1%), from €13,227 to €9,771
- Taxes -€968
down €968 (-38.3%), from €2,530 to €1,562
- Depreciation +€292
up €292 (+10.3%), from €2,819 to €3,110
- Financial income +€177
up €177 (+1,018%), from €17 to €195
- Other operating charges -€160
down €160 (-12.5%), from €1,281 to €1,120
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 | €40,932 | €42,287 | +€1,355 | +3.3% |
| Fixed assets | 21/28 | €28,121 | €25,010 | -€3,110 | -11.1% |
| Tangible fixed assets | 22/27 | €28,121 | €25,010 | -€3,110 | -11.1% |
| Land and buildings | 22 | €28,121 | €25,010 | -€3,110 | -11.1% |
| Current assets | 29/58 | €12,812 | €17,277 | +€4,465 | +34.9% |
| Stocks and contracts in progress | 3 | €3,129 | €3,076 | -€53 | -1.7% |
| Stocks | 30/36 | €3,129 | €3,076 | -€53 | -1.7% |
| Amounts receivable within one year | 40/41 | €635 | €5,773 | +€5,139 | +810% |
| Trade receivables | 40 | €83 | €423 | +€340 | +412% |
| Other amounts receivable | 41 | €552 | €5,350 | +€4,798 | +869% |
| Cash at bank and in hand | 54/58 | €8,904 | €8,278 | -€626 | -7.0% |
| Deferred charges and accrued income | 490/1 | €144 | €149 | +€5 | +3.5% |
| Total equity and liabilities | 10/49 | €40,932 | €42,287 | +€1,355 | +3.3% |
| Equity | 10/15 | €31,963 | €35,963 | +€4,001 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,371 | €17,371 | +€4,001 | +29.9% |
| Distributable reserves | 133 | €13,371 | €17,371 | +€4,001 | +29.9% |
| Amounts payable | 17/49 | €8,970 | €6,324 | -€2,646 | -29.5% |
| Amounts payable within one year | 42/48 | €8,970 | €6,324 | -€2,646 | -29.5% |
| Trade debts | 44 | €4,687 | €4,556 | -€130 | -2.8% |
| Suppliers | 440/4 | €4,687 | €4,556 | -€130 | -2.8% |
| Advances received on contracts in progress | 46 | €100 | €0 | -€100 | -100% |
| Taxes, remuneration and social security | 45 | €4,183 | €1,768 | -€2,416 | -57.7% |
| Taxes | 450/3 | €4,183 | €1,768 | -€2,416 | -57.7% |
| Non-recurring operating income | 76A | €3,127 | €3,218 | +€91 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,819 | €3,110 | +€292 | +10.3% |
| Other operating charges | 640/8 | €1,281 | €1,120 | -€160 | -12.5% |
| Gross operating margin | 9900 | €13,227 | €9,771 | -€3,456 | -26.1% |
| Operating profit (loss) | 9901 | €9,127 | €5,541 | -€3,587 | -39.3% |
| Financial income | 75/76B | €17 | €195 | +€177 | +1,018% |
| Recurring financial income | 75 | €17 | €195 | +€177 | +1,018% |
| Financial charges | 65/66B | €147 | €172 | +€26 | +17.7% |
| Recurring financial charges | 65 | €147 | €172 | +€26 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €8,998 | €5,563 | -€3,435 | -38.2% |
| Income taxes | 67/77 | €2,530 | €1,562 | -€968 | -38.3% |
| Profit (loss) for the period | 9904 | €6,468 | €4,001 | -€2,467 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,468 | €4,001 | -€2,467 | -38.1% |
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 20 October 2026 via checked.be.