Cut, Paste & Paint: what changed
What changed
Cut, Paste & Paint
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
-€2,820
2024 · -€708-€2,112
Equity
€124,125
2024 · €126,945-€2,820
Cash
€6,921
2024 · €1,747+€5,174
Balance sheet total
€253,363
2024 · €253,945-€582
Largest movements
Assets
- Cash +€5,174
up €5,174 (+296%), from €1,747 to €6,921
mainly Depreciation (+€23,251) and Tax, wage and social debts (+€11,790)
- Stocks and contracts -€3,776
down €3,776 (-17.1%), from €22,052 to €18,276
- Tangible fixed assets -€3,333
down €3,333 (-1.5%), from €226,614 to €223,280
of which Land and buildings: -€11,715
Equity and liabilities
- Debts after one year -€20,360
down €20,360 (-26.3%), from €77,271 to €56,911
- Tax, wage and social debts +€11,790
up €11,790 (+85.6%), from €13,780 to €25,570
of which Remuneration and social security: +€11,022
- Advances received +€7,082
up €7,082 (+2,728%), from €260 to €7,342
- Profit (loss) carried forward -€2,820
down €2,820 (-4.6%), from €61,590 to €58,770
Income statement
- Gross operating margin +€11,811
up €11,811 (+7.6%), from €155,492 to €167,302
- Staff costs +€10,511
up €10,511 (+8.2%), from €128,602 to €139,113
- Depreciation +€2,743
up €2,743 (+13.4%), from €20,508 to €23,251
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
-€708
Gross operating margin
+€11,811
Staff costs
-€10,511
Depreciation
-€2,743
Other operating charges
-€684
Financial income
+€53
Financial charges
-€26
Taxes
-€12
Result 2025
-€2,820
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
+€45,406
Investment
-€19,918
Financing
-€20,315
Cash 2024
€1,747
From operations (derived)
+€45,406
Net result for the year
-€2,820
Depreciation
+€23,251
Stocks and contracts
+€3,776
Receivables within one year
-€1,494
Deferred charges and accrued income
+€141
Trade debts
+€2,450
Tax, wage and social debts
+€11,790
Advances received
+€7,082
Other debts
+€1,231
Investment (derived)
-€19,918
Investment in fixed assets (net)
-€19,918
Financing
-€20,315
Debts after one year
-€20,360
Current portion of long-term debt
+€45
Cash 2025
€6,921
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,945 | €253,363 | -€582 | -0.2% |
| Fixed assets | 21/28 | €226,804 | €223,470 | -€3,333 | -1.5% |
| Tangible fixed assets | 22/27 | €226,614 | €223,280 | -€3,333 | -1.5% |
| Land and buildings | 22 | €219,819 | €208,104 | -€11,715 | -5.3% |
| Plant, machinery and equipment | 23 | €1,330 | €867 | -€463 | -34.8% |
| Furniture and vehicles | 24 | €1,702 | €13,827 | +€12,125 | +712% |
| Other tangible fixed assets | 26 | €3,763 | €482 | -€3,280 | -87.2% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €27,142 | €29,893 | +€2,752 | +10.1% |
| Stocks and contracts in progress | 3 | €22,052 | €18,276 | -€3,776 | -17.1% |
| Stocks | 30/36 | €22,052 | €18,276 | -€3,776 | -17.1% |
| Amounts receivable within one year | 40/41 | €1,371 | €2,865 | +€1,494 | +109% |
| Other amounts receivable | 41 | €1,371 | €2,865 | +€1,494 | +109% |
| Cash at bank and in hand | 54/58 | €1,747 | €6,921 | +€5,174 | +296% |
| Deferred charges and accrued income | 490/1 | €1,971 | €1,830 | -€141 | -7.1% |
| Total equity and liabilities | 10/49 | €253,945 | €253,363 | -€582 | -0.2% |
| Equity | 10/15 | €126,945 | €124,125 | -€2,820 | -2.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €57,355 | €57,355 | = | 0.0% |
| Distributable reserves | 133 | €57,355 | €57,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,590 | €58,770 | -€2,820 | -4.6% |
| Amounts payable | 17/49 | €127,000 | €129,239 | +€2,238 | +1.8% |
| Amounts payable after more than one year | 17 | €77,271 | €56,911 | -€20,360 | -26.3% |
| Financial debts | 170/4 | €77,271 | €56,911 | -€20,360 | -26.3% |
| Amounts payable within one year | 42/48 | €49,730 | €72,328 | +€22,598 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €32,083 | €32,128 | +€45 | +0.1% |
| Trade debts | 44 | €3,606 | €6,057 | +€2,450 | +67.9% |
| Suppliers | 440/4 | €3,606 | €6,057 | +€2,450 | +67.9% |
| Advances received on contracts in progress | 46 | €260 | €7,342 | +€7,082 | +2,728% |
| Taxes, remuneration and social security | 45 | €13,780 | €25,570 | +€11,790 | +85.6% |
| Taxes | 450/3 | €9,618 | €10,385 | +€767 | +8.0% |
| Remuneration and social security | 454/9 | €4,163 | €15,185 | +€11,022 | +265% |
| Other amounts payable | 47/48 | - | €1,231 | +€1,231 | |
| Remuneration, social security and pensions | 62 | €128,602 | €139,113 | +€10,511 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,508 | €23,251 | +€2,743 | +13.4% |
| Other operating charges | 640/8 | €2,350 | €3,034 | +€684 | +29.1% |
| Gross operating margin | 9900 | €155,492 | €167,302 | +€11,811 | +7.6% |
| Operating profit (loss) | 9901 | €4,031 | €1,904 | -€2,127 | -52.8% |
| Financial income | 75/76B | €135 | €189 | +€53 | +39.2% |
| Recurring financial income | 75 | €135 | €189 | +€53 | +39.2% |
| Financial charges | 65/66B | €4,732 | €4,758 | +€26 | +0.5% |
| Recurring financial charges | 65 | €4,732 | €4,758 | +€26 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€566 | -€2,666 | -€2,100 | -371% |
| Income taxes | 67/77 | €142 | €155 | +€12 | +8.5% |
| Profit (loss) for the period | 9904 | -€708 | -€2,820 | -€2,112 | -298% |
| Profit (loss) for the period to be appropriated | 9905 | -€708 | -€2,820 | -€2,112 | -298% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.