De kapper: 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.
De kapper
Largest movements
- Cash +€34,215
up €34,215 (+39.6%), from €86,416 to €120,630
mainly Net result for the year (+€44,424) and Other debts (+€26,453)
- Receivables within one year +€9,525
up €9,525 (+7,170%), from €133 to €9,658
- Stocks and contracts +€4,397
up €4,397 (+74.8%), from €5,879 to €10,277
- Tangible fixed assets -€4,066
down €4,066 (-18.9%), from €21,570 to €17,504
of which Furniture and vehicles: -€2,408
- Other debts +€26,453
up €26,453 (+102%), from €25,834 to €52,287
- Trade debts +€18,458
up €18,458 (+1,393%), from €1,325 to €19,783
- Staff costs +€19,560
up €19,560 (+333%), from €5,878 to €25,438
- Gross operating margin +€9,107
up €9,107 (+10.9%), from €83,872 to €92,979
- Financial charges +€2,901
up €2,901 (+343%), from €845 to €3,745
- Financial income +€2,217
new in 2025: €2,217
- Taxes +€1,140
up €1,140 (+7.4%), from €15,324 to €16,464
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 | €114,026 | €158,068 | +€44,043 | +38.6% |
| Formation expenses | 20 | €28 | - | -€28 | |
| Fixed assets | 21/28 | €21,570 | €17,504 | -€4,066 | -18.9% |
| Tangible fixed assets | 22/27 | €21,570 | €17,504 | -€4,066 | -18.9% |
| Land and buildings | 22 | €8,809 | €7,171 | -€1,638 | -18.6% |
| Plant, machinery and equipment | 23 | €20 | - | -€20 | |
| Furniture and vehicles | 24 | €12,741 | €10,333 | -€2,408 | -18.9% |
| Current assets | 29/58 | €92,428 | €140,565 | +€48,137 | +52.1% |
| Stocks and contracts in progress | 3 | €5,879 | €10,277 | +€4,397 | +74.8% |
| Stocks | 30/36 | €5,879 | €10,277 | +€4,397 | +74.8% |
| Amounts receivable within one year | 40/41 | €133 | €9,658 | +€9,525 | +7,170% |
| Other amounts receivable | 41 | €133 | €9,658 | +€9,525 | +7,170% |
| Cash at bank and in hand | 54/58 | €86,416 | €120,630 | +€34,215 | +39.6% |
| Total equity and liabilities | 10/49 | €114,026 | €158,068 | +€44,043 | +38.6% |
| Equity | 10/15 | €66,049 | €66,049 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,418 | €19,418 | = | 0.0% |
| Distributable reserves | 133 | €19,418 | €19,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,631 | €41,631 | = | 0.0% |
| Amounts payable | 17/49 | €47,977 | €92,020 | +€44,043 | +91.8% |
| Amounts payable within one year | 42/48 | €47,977 | €92,020 | +€44,043 | +91.8% |
| Trade debts | 44 | €1,325 | €19,783 | +€18,458 | +1,393% |
| Suppliers | 440/4 | €1,325 | €19,783 | +€18,458 | +1,393% |
| Taxes, remuneration and social security | 45 | €20,818 | €19,949 | -€868 | -4.2% |
| Taxes | 450/3 | €20,721 | €6,744 | -€13,977 | -67.5% |
| Remuneration and social security | 454/9 | €96 | €13,206 | +€13,109 | +13,589% |
| Other amounts payable | 47/48 | €25,834 | €52,287 | +€26,453 | +102% |
| Remuneration, social security and pensions | 62 | €5,878 | €25,438 | +€19,560 | +333% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €4,094 | -€239 | -5.5% |
| Other operating charges | 640/8 | €793 | €1,031 | +€237 | +29.9% |
| Gross operating margin | 9900 | €83,872 | €92,979 | +€9,107 | +10.9% |
| Operating profit (loss) | 9901 | €72,867 | €62,416 | -€10,452 | -14.3% |
| Financial income | 75/76B | - | €2,217 | +€2,217 | |
| Recurring financial income | 75 | - | €2,217 | +€2,217 | |
| Financial charges | 65/66B | €845 | €3,745 | +€2,901 | +343% |
| Recurring financial charges | 65 | €845 | €3,745 | +€2,901 | +343% |
| Profit (loss) for the period before taxes | 9903 | €72,023 | €60,887 | -€11,135 | -15.5% |
| Income taxes | 67/77 | €15,324 | €16,464 | +€1,140 | +7.4% |
| Profit (loss) for the period | 9904 | €56,699 | €44,424 | -€12,275 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,699 | €44,424 | -€12,275 | -21.7% |
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 25 October 2026 via checked.be.