DE LUXE BARBER: 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 LUXE BARBER
Largest movements
- Cash +€940
up €940 (+26.2%), from €3,582 to €4,522
mainly Net result for the year (+€7,605) and Tax, wage and social debts (+€1,150)
- Tangible fixed assets -€107
down €107 (-17.0%), from €630 to €523
- Profit (loss) carried forward +€7,605
up €7,605 (+36.3%), from -€20,952 to -€13,346
- Other debts -€7,196
down €7,196 (-43.7%), from €16,460 to €9,264
- Tax, wage and social debts +€1,150
up €1,150 (+25.3%), from €4,550 to €5,700
- Trade debts -€726
down €726 (-50.0%), from €1,453 to €727
- Gross operating margin +€13,778
up €13,778, from -€6,105 to €7,673
- Financial income -€572
down €572 (-73.3%), from €781 to €209
of which Financial income: -€572
- Other operating charges -€138
down €138 (-65.3%), from €212 to €73
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 | €5,512 | €6,345 | +€833 | +15.1% |
| Fixed assets | 21/28 | €1,930 | €1,823 | -€107 | -5.5% |
| Tangible fixed assets | 22/27 | €630 | €523 | -€107 | -17.0% |
| Other tangible fixed assets | 26 | €630 | €523 | -€107 | -17.0% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €3,582 | €4,522 | +€940 | +26.2% |
| Cash at bank and in hand | 54/58 | €3,582 | €4,522 | +€940 | +26.2% |
| Total equity and liabilities | 10/49 | €5,512 | €6,345 | +€833 | +15.1% |
| Equity | 10/15 | -€16,952 | -€9,346 | +€7,605 | +44.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,952 | -€13,346 | +€7,605 | +36.3% |
| Amounts payable | 17/49 | €22,463 | €15,691 | -€6,772 | -30.1% |
| Amounts payable within one year | 42/48 | €22,463 | €15,691 | -€6,772 | -30.1% |
| Trade debts | 44 | €1,453 | €727 | -€726 | -50.0% |
| Suppliers | 440/4 | €1,453 | €727 | -€726 | -50.0% |
| Taxes, remuneration and social security | 45 | €4,550 | €5,700 | +€1,150 | +25.3% |
| Remuneration and social security | 454/9 | €4,550 | €5,700 | +€1,150 | +25.3% |
| Other amounts payable | 47/48 | €16,460 | €9,264 | -€7,196 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €107 | = | 0.0% |
| Other operating charges | 640/8 | €212 | €73 | -€138 | -65.3% |
| Gross operating margin | 9900 | -€6,105 | €7,673 | +€13,778 | |
| Operating profit (loss) | 9901 | -€6,424 | €7,492 | +€13,916 | |
| Financial income | 75/76B | €781 | €209 | -€572 | -73.3% |
| Recurring financial income | 75 | €781 | €209 | -€572 | -73.3% |
| Non-recurring financial income | 76B | €781 | €209 | -€572 | -73.3% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,739 | €7,605 | +€13,344 | |
| Profit (loss) for the period | 9904 | -€5,739 | €7,605 | +€13,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,739 | €7,605 | +€13,344 |
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 24 October 2026 via checked.be.