De Knipperij: what changed
What changed
De Knipperij
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€1,496
2024 · €13,971-€12,475
Equity
€18,938
2024 · €17,442+€1,496
Cash
€1,695
2024 · €830+€865
Balance sheet total
€117,126
2024 · €131,607-€14,481
Largest movements
Assets
- Tangible fixed assets -€17,420
down €17,420 (-16.9%), from €103,349 to €85,929
of which Other tangible fixed assets: -€15,789
- Receivables within one year +€2,214
up €2,214 (+17.9%), from €12,372 to €14,586
of which Other amounts receivable: +€2,445
Equity and liabilities
- Debts after one year -€14,279
down €14,279 (-22.0%), from €65,021 to €50,742
- Current portion of long-term debt -€4,208
down €4,208 (-19.0%), from €22,100 to €17,892
- Short-term financial debts +€1,597
up €1,597 (+799%), from €200 to €1,797
Income statement
- Gross operating margin -€6,307
down €6,307 (-8.9%), from €71,048 to €64,741
- Staff costs +€6,164
up €6,164 (+18.7%), from €32,967 to €39,130
- Financial income -€724
down €724 (-41.7%), from €1,737 to €1,012
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
€13,971
Gross operating margin
-€6,307
Staff costs
-€6,164
Depreciation
+€168
Other operating charges
+€437
Financial income
-€724
Financial charges
+€114
Taxes
-€0
Result 2025
€1,496
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
+€20,398
Investment
-€2,644
Financing
-€16,890
Cash 2024
€830
From operations (derived)
+€20,398
Net result for the year
+€1,496
Depreciation
+€20,064
Stocks and contracts
+€490
Receivables within one year
-€2,214
Deferred charges and accrued income
-€351
Trade debts
+€28
Tax, wage and social debts
+€885
Investment (derived)
-€2,644
Investment in fixed assets (net)
-€2,644
Financing
-€16,890
Debts after one year
-€14,279
Current portion of long-term debt
-€4,208
Short-term financial debts
+€1,597
Cash 2025
€1,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,607 | €117,126 | -€14,481 | -11.0% |
| Fixed assets | 21/28 | €106,349 | €88,929 | -€17,420 | -16.4% |
| Tangible fixed assets | 22/27 | €103,349 | €85,929 | -€17,420 | -16.9% |
| Plant, machinery and equipment | 23 | €14,967 | €11,714 | -€3,253 | -21.7% |
| Furniture and vehicles | 24 | €3,090 | €2,333 | -€757 | -24.5% |
| Leasing and similar rights | 25 | - | €2,379 | +€2,379 | |
| Other tangible fixed assets | 26 | €85,292 | €69,503 | -€15,789 | -18.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €25,258 | €28,197 | +€2,939 | +11.6% |
| Stocks and contracts in progress | 3 | €11,230 | €10,740 | -€490 | -4.4% |
| Stocks | 30/36 | €11,230 | €10,740 | -€490 | -4.4% |
| Amounts receivable within one year | 40/41 | €12,372 | €14,586 | +€2,214 | +17.9% |
| Trade receivables | 40 | €231 | - | -€231 | |
| Other amounts receivable | 41 | €12,140 | €14,586 | +€2,445 | +20.1% |
| Cash at bank and in hand | 54/58 | €830 | €1,695 | +€865 | +104% |
| Deferred charges and accrued income | 490/1 | €826 | €1,177 | +€351 | +42.5% |
| Total equity and liabilities | 10/49 | €131,607 | €117,126 | -€14,481 | -11.0% |
| Equity | 10/15 | €17,442 | €18,938 | +€1,496 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €338 | +€338 | |
| Distributable reserves | 133 | - | €338 | +€338 | |
| Profit (loss) carried forward | 14 | -€1,158 | - | +€1,158 | |
| Amounts payable | 17/49 | €114,165 | €98,188 | -€15,976 | -14.0% |
| Amounts payable after more than one year | 17 | €65,021 | €50,742 | -€14,279 | -22.0% |
| Financial debts | 170/4 | €65,021 | €50,742 | -€14,279 | -22.0% |
| Amounts payable within one year | 42/48 | €49,144 | €47,447 | -€1,697 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €22,100 | €17,892 | -€4,208 | -19.0% |
| Financial debts | 43 | €200 | €1,797 | +€1,597 | +799% |
| Credit institutions | 430/8 | €200 | €1,797 | +€1,597 | +799% |
| Trade debts | 44 | €15,255 | €15,283 | +€28 | +0.2% |
| Suppliers | 440/4 | €15,255 | €15,283 | +€28 | +0.2% |
| Taxes, remuneration and social security | 45 | €11,589 | €12,474 | +€885 | +7.6% |
| Taxes | 450/3 | €9,036 | €9,793 | +€758 | +8.4% |
| Remuneration and social security | 454/9 | €2,553 | €2,681 | +€128 | +5.0% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Remuneration, social security and pensions | 62 | €32,967 | €39,130 | +€6,164 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,232 | €20,064 | -€168 | -0.8% |
| Other operating charges | 640/8 | €1,367 | €930 | -€437 | -31.9% |
| Gross operating margin | 9900 | €71,048 | €64,741 | -€6,307 | -8.9% |
| Operating profit (loss) | 9901 | €16,482 | €4,616 | -€11,865 | -72.0% |
| Financial income | 75/76B | €1,737 | €1,012 | -€724 | -41.7% |
| Recurring financial income | 75 | €1,737 | €1,012 | -€724 | -41.7% |
| Financial charges | 65/66B | €4,247 | €4,133 | -€114 | -2.7% |
| Recurring financial charges | 65 | €4,247 | €4,133 | -€114 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €13,971 | €1,496 | -€12,475 | -89.3% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €13,971 | €1,496 | -€12,475 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,971 | €1,496 | -€12,475 | -89.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.