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D MARKET: 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.

What changed

D MARKET

BE 0768.380.748
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,622
2024 · €2,216+€9,406
Equity
€11,764
2024 · €142+€11,622
Cash
€16,540
2024 · €452+€16,088
Balance sheet total
€18,071
2024 · €4,434+€13,637

Largest movements

2024 to 2025
Assets
  • Cash +€16,088

    up €16,088 (+3,562%), from €452 to €16,540

    mainly Net result for the year (+€11,622) and Tax, wage and social debts (+€3,003)

  • Stocks and contracts -€2,130

    no longer reported in 2025 (was €2,130)

  • Receivables within one year -€321

    down €321 (-17.4%), from €1,852 to €1,531

    of which Other amounts receivable: -€1,246

Equity and liabilities
  • Profit (loss) carried forward +€11,622

    up €11,622, from -€858 to €10,764

  • Tax, wage and social debts +€3,003

    new in 2025: €3,003

    of which Taxes: +€2,989

  • Other debts -€1,333

    down €1,333 (-43.2%), from €3,082 to €1,750

  • Trade debts +€344

    up €344 (+28.5%), from €1,210 to €1,554

Income statement
  • Gross operating margin +€16,248

    up €16,248 (+618%), from €2,630 to €18,878

  • Staff costs +€3,183

    new in 2025: €3,183

  • Taxes +€2,989

    new in 2025: €2,989

  • Financial charges +€371

    up €371 (+227%), from €163 to €534

  • Other operating charges +€299

    up €299 (+119%), from €251 to €550

From the 2024 result to the 2025 result

effect on the 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 €2,216
Gross operating margin +€16,248
Staff costs -€3,183
Other operating charges -€299
Financial charges -€371
Taxes -€2,989
Result 2025 €11,622
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€16,088
Investment €0
Financing €0
Cash 2024 €452
Net result for the year +€11,622
Stocks and contracts +€2,130
Receivables within one year +€321
Trade debts +€344
Tax, wage and social debts +€3,003
Other debts -€1,333
Cash 2025 €16,540
brings cash intakes cash out
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,434 €18,071 +€13,637 +308%
Current assets 29/58 €4,434 €18,071 +€13,637 +308%
Stocks and contracts in progress 3 €2,130 - -€2,130
Stocks 30/36 €2,130 - -€2,130
Amounts receivable within one year 40/41 €1,852 €1,531 -€321 -17.4%
Trade receivables 40 - €925 +€925
Other amounts receivable 41 €1,852 €606 -€1,246 -67.3%
Cash at bank and in hand 54/58 €452 €16,540 +€16,088 +3,562%
Total equity and liabilities 10/49 €4,434 €18,071 +€13,637 +308%
Equity 10/15 €142 €11,764 +€11,622 +8,206%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 -€858 €10,764 +€11,622
Amounts payable 17/49 €4,292 €6,307 +€2,015 +46.9%
Amounts payable within one year 42/48 €4,292 €6,307 +€2,015 +46.9%
Trade debts 44 €1,210 €1,554 +€344 +28.5%
Suppliers 440/4 €1,210 €1,554 +€344 +28.5%
Taxes, remuneration and social security 45 - €3,003 +€3,003
Taxes 450/3 - €2,989 +€2,989
Remuneration and social security 454/9 - €14 +€14
Other amounts payable 47/48 €3,082 €1,750 -€1,333 -43.2%
Remuneration, social security and pensions 62 - €3,183 +€3,183
Other operating charges 640/8 €251 €550 +€299 +119%
Gross operating margin 9900 €2,630 €18,878 +€16,248 +618%
Operating profit (loss) 9901 €2,379 €15,145 +€12,765 +537%
Financial charges 65/66B €163 €534 +€371 +227%
Recurring financial charges 65 €163 €534 +€371 +227%
Profit (loss) for the period before taxes 9903 €2,216 €14,611 +€12,395 +559%
Income taxes 67/77 - €2,989 +€2,989
Profit (loss) for the period 9904 €2,216 €11,622 +€9,406 +424%
Profit (loss) for the period to be appropriated 9905 €2,216 €11,622 +€9,406 +424%

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 30 October 2026 via checked.be.