DESWARTE KAPPERS: what changed
What changed
DESWARTE KAPPERS
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€16,840
2024 · €17,848-€1,009
Equity
€218,249
2024 · €201,409+€16,840
Cash
€59,498
2024 · €62,513-€3,015
Balance sheet total
€1.0m
2024 · €1.1m-€26,833
Largest movements
Assets
- Tangible fixed assets -€28,901
down €28,901 (-3.4%), from €862,692 to €833,791
of which Land and buildings: -€21,168
Equity and liabilities
- Trade debts +€94,407
up €94,407 (+279%), from €33,820 to €128,227
- Accrued charges and deferred income -€79,349
down €79,349 (-99.0%), from €80,157 to €808
- Other debts -€77,941
down €77,941 (-43.6%), from €178,562 to €100,621
- Reserves +€16,840
up €16,840 (+30.3%), from €55,585 to €72,425
of which Distributable reserves: +€16,840
- Short-term financial debts +€12,000
new in 2025: €12,000
Income statement
- Gross operating margin -€35,800
down €35,800 (-9.1%), from €393,426 to €357,626
- Staff costs -€30,772
down €30,772 (-9.9%), from €312,098 to €281,326
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
€17,848
Gross operating margin
-€35,800
Staff costs
+€30,772
Depreciation
-€26
Other operating charges
-€265
Financial income
+€116
Financial charges
+€2,719
Taxes
+€1,475
Result 2025
€16,840
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
-€23,463
Investment
€0
Financing
+€20,448
Cash 2024
€62,513
From operations (derived)
-€23,463
Net result for the year
+€16,840
Depreciation
+€28,901
Stocks and contracts
-€4,035
Receivables within one year
-€2,831
Deferred charges and accrued income
+€1,783
Trade debts
+€94,407
Tax, wage and social debts
-€1,238
Other debts
-€77,941
Accrued charges and deferred income
-€79,349
Financing
+€20,448
Debts after one year
+€6,084
Current portion of long-term debt
+€2,365
Short-term financial debts
+€12,000
Cash 2025
€59,498
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,068,406 | €1,041,573 | -€26,833 | -2.5% |
| Fixed assets | 21/28 | €952,692 | €923,791 | -€28,901 | -3.0% |
| Tangible fixed assets | 22/27 | €862,692 | €833,791 | -€28,901 | -3.4% |
| Land and buildings | 22 | €841,781 | €820,613 | -€21,168 | -2.5% |
| Plant, machinery and equipment | 23 | €10,497 | €6,559 | -€3,938 | -37.5% |
| Furniture and vehicles | 24 | €10,414 | €6,619 | -€3,795 | -36.4% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €115,714 | €117,782 | +€2,068 | +1.8% |
| Stocks and contracts in progress | 3 | €26,593 | €30,628 | +€4,035 | +15.2% |
| Stocks | 30/36 | €26,593 | €30,628 | +€4,035 | +15.2% |
| Amounts receivable within one year | 40/41 | €53 | €2,883 | +€2,831 | +5,387% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €53 | €463 | +€411 | +782% |
| Cash at bank and in hand | 54/58 | €62,513 | €59,498 | -€3,015 | -4.8% |
| Deferred charges and accrued income | 490/1 | €26,555 | €24,773 | -€1,783 | -6.7% |
| Total equity and liabilities | 10/49 | €1,068,406 | €1,041,573 | -€26,833 | -2.5% |
| Equity | 10/15 | €201,409 | €218,249 | +€16,840 | +8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,585 | €72,425 | +€16,840 | +30.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €53,726 | €70,566 | +€16,840 | +31.3% |
| Profit (loss) carried forward | 14 | €127,232 | €127,232 | = | 0.0% |
| Amounts payable | 17/49 | €866,997 | €823,324 | -€43,673 | -5.0% |
| Amounts payable after more than one year | 17 | €481,005 | €487,089 | +€6,084 | +1.3% |
| Financial debts | 170/4 | €481,005 | €487,089 | +€6,084 | +1.3% |
| Amounts payable within one year | 42/48 | €305,834 | €335,427 | +€29,593 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €54,624 | €56,989 | +€2,365 | +4.3% |
| Financial debts | 43 | - | €12,000 | +€12,000 | |
| Credit institutions | 430/8 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €33,820 | €128,227 | +€94,407 | +279% |
| Suppliers | 440/4 | €33,820 | €128,227 | +€94,407 | +279% |
| Taxes, remuneration and social security | 45 | €38,828 | €37,590 | -€1,238 | -3.2% |
| Taxes | 450/3 | €19,685 | €20,377 | +€692 | +3.5% |
| Remuneration and social security | 454/9 | €19,143 | €17,213 | -€1,930 | -10.1% |
| Other amounts payable | 47/48 | €178,562 | €100,621 | -€77,941 | -43.6% |
| Accrued charges and deferred income | 492/3 | €80,157 | €808 | -€79,349 | -99.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €312,098 | €281,326 | -€30,772 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,876 | €28,901 | +€26 | +0.1% |
| Other operating charges | 640/8 | €4,036 | €4,301 | +€265 | +6.6% |
| Gross operating margin | 9900 | €393,426 | €357,626 | -€35,800 | -9.1% |
| Operating profit (loss) | 9901 | €48,417 | €43,097 | -€5,319 | -11.0% |
| Financial income | 75/76B | €315 | €431 | +€116 | +37.0% |
| Recurring financial income | 75 | €315 | €431 | +€116 | +37.0% |
| Financial charges | 65/66B | €17,822 | €15,103 | -€2,719 | -15.3% |
| Recurring financial charges | 65 | €17,822 | €15,103 | -€2,719 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €30,909 | €28,425 | -€2,484 | -8.0% |
| Income taxes | 67/77 | €13,061 | €11,585 | -€1,475 | -11.3% |
| Profit (loss) for the period | 9904 | €17,848 | €16,840 | -€1,009 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,848 | €16,840 | -€1,009 | -5.7% |
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 4 November 2026 via checked.be.