DAVID BERTRAND: what changed
What changed
DAVID BERTRAND
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€6,883
2024 · €3,745+€3,138
Equity
€32,642
2024 · €25,759+€6,883
Cash
€26,123
2024 · €17,137+€8,987
Balance sheet total
€43,541
2024 · €35,398+€8,143
Largest movements
Assets
- Cash +€8,987
up €8,987 (+52.4%), from €17,137 to €26,123
mainly Net result for the year (+€6,883) and Other debts (+€2,739)
- Tangible fixed assets -€598
down €598 (-13.0%), from €4,610 to €4,012
of which Furniture and vehicles: -€687
Equity and liabilities
- Reserves +€6,883
up €6,883 (+370%), from €1,860 to €8,743
- Other debts +€2,739
up €2,739 (+205%), from €1,339 to €4,079
- Trade debts -€1,074
down €1,074 (-47.9%), from €2,243 to €1,168
Income statement
- Gross operating margin +€4,127
up €4,127 (+56.1%), from €7,360 to €11,487
- Taxes +€1,153
up €1,153 (+82.3%), from €1,401 to €2,554
- Depreciation -€255
down €255 (-13.1%), from €1,943 to €1,688
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
€3,745
Gross operating margin
+€4,127
Depreciation
+€255
Other operating charges
-€55
Financial income
+€0
Financial charges
-€37
Taxes
-€1,153
Result 2025
€6,883
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
+€10,076
Investment
-€1,089
Financing
€0
Cash 2024
€17,137
From operations (derived)
+€10,076
Net result for the year
+€6,883
Depreciation
+€1,688
Stocks and contracts
+€102
Receivables within one year
+€193
Deferred charges and accrued income
-€50
Trade debts
-€1,074
Tax, wage and social debts
-€279
Other debts
+€2,739
Accrued charges and deferred income
-€126
Investment (derived)
-€1,089
Investment in fixed assets (net)
-€1,089
Cash 2025
€26,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,398 | €43,541 | +€8,143 | +23.0% |
| Fixed assets | 21/28 | €4,610 | €4,012 | -€598 | -13.0% |
| Tangible fixed assets | 22/27 | €4,610 | €4,012 | -€598 | -13.0% |
| Plant, machinery and equipment | 23 | €2,390 | €2,478 | +€88 | +3.7% |
| Furniture and vehicles | 24 | €2,220 | €1,534 | -€687 | -30.9% |
| Current assets | 29/58 | €30,788 | €39,529 | +€8,741 | +28.4% |
| Stocks and contracts in progress | 3 | €8,777 | €8,675 | -€102 | -1.2% |
| Stocks | 30/36 | €8,777 | €8,675 | -€102 | -1.2% |
| Amounts receivable within one year | 40/41 | €2,098 | €1,905 | -€193 | -9.2% |
| Trade receivables | 40 | €627 | - | -€627 | |
| Other amounts receivable | 41 | €1,471 | €1,905 | +€434 | +29.5% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,137 | €26,123 | +€8,987 | +52.4% |
| Deferred charges and accrued income | 490/1 | €2,776 | €2,826 | +€50 | +1.8% |
| Total equity and liabilities | 10/49 | €35,398 | €43,541 | +€8,143 | +23.0% |
| Equity | 10/15 | €25,759 | €32,642 | +€6,883 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €8,743 | +€6,883 | +370% |
| Distributable reserves | 133 | €1,860 | €8,743 | +€6,883 | +370% |
| Profit (loss) carried forward | 14 | €5,299 | €5,299 | = | 0.0% |
| Amounts payable | 17/49 | €9,639 | €10,899 | +€1,260 | +13.1% |
| Amounts payable within one year | 42/48 | €9,513 | €10,899 | +€1,386 | +14.6% |
| Trade debts | 44 | €2,243 | €1,168 | -€1,074 | -47.9% |
| Suppliers | 440/4 | €2,243 | €1,168 | -€1,074 | -47.9% |
| Taxes, remuneration and social security | 45 | €5,931 | €5,652 | -€279 | -4.7% |
| Taxes | 450/3 | €5,931 | €5,652 | -€279 | -4.7% |
| Other amounts payable | 47/48 | €1,339 | €4,079 | +€2,739 | +205% |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €1,688 | -€255 | -13.1% |
| Other operating charges | 640/8 | €215 | €270 | +€55 | +25.6% |
| Gross operating margin | 9900 | €7,360 | €11,487 | +€4,127 | +56.1% |
| Operating profit (loss) | 9901 | €5,202 | €9,530 | +€4,327 | +83.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €55 | €92 | +€37 | +66.2% |
| Recurring financial charges | 65 | €55 | €92 | +€37 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €5,147 | €9,438 | +€4,291 | +83.4% |
| Income taxes | 67/77 | €1,401 | €2,554 | +€1,153 | +82.3% |
| Profit (loss) for the period | 9904 | €3,745 | €6,883 | +€3,138 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,745 | €6,883 | +€3,138 | +83.8% |
Next steps
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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 8 November 2026 via checked.be.