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DIEGO.NOA: what changed

Two fiscal 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.

What changed

DIEGO.NOA

BE 0768.327.003
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,530
2024 · -€13,380+€7,849
Equity
-€1,936
2024 · €3,595-€5,530
Cash
€1,627
2024 · €2,415-€787
Balance sheet total
€27,569
2024 · €25,400+€2,168

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€6,094

    up €6,094 (+40.1%), from €15,187 to €21,281

    of which Leasing and similar rights: +€9,071

  • Receivables within one year -€2,288

    down €2,288 (-99.4%), from €2,303 to €15

    of which Trade receivables: -€2,303

  • Cash -€787

    down €787 (-32.6%), from €2,415 to €1,627

    mainly Investment in fixed assets (net) (-€10,170) and Net result for the year (-€5,530)

  • Stocks and contracts -€575

    down €575 (-11.3%), from €5,102 to €4,527

Equity and liabilities
  • Other debts +€8,655

    up €8,655 (+235.0%), from €3,683 to €12,338

  • Profit (loss) carried forward -€5,530

    down €5,530 (-38.4%), from -€14,405 to -€19,936

  • Trade debts -€1,161

    down €1,161 (-30.0%), from €3,869 to €2,708

Income statement
  • Staff costs -€34,949

    down €34,949 (-32.9%), from €106,163 to €71,214

  • Gross operating margin -€28,228

    down €28,228 (-28.2%), from €100,264 to €72,036

  • Financial charges -€1,651

    down €1,651 (-62.4%), from €2,646 to €996

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€13,380
Gross operating margin -€28,228
Staff costs +€34,949
Depreciation -€631
Other operating charges +€109
Financial charges +€1,651
Result 2025 -€5,530

Cash bridge derived

cash 2024 to 2025

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.

From operations +€9,383
Investment -€10,170
Financing €0
Cash 2024 €2,415
Net result for the year -€5,530
Depreciation +€4,351
Stocks and contracts +€575
Receivables within one year +€2,288
Trade debts -€1,161
Tax, wage and social debts +€204
Other debts +€8,655
Investment in fixed assets (net) -€10,170
Cash 2025 €1,627
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €25,400 €27,569 +€2,168 +8.5%
Formation expenses 20 €394 €119 -€275 -69.8%
Fixed assets 21/28 €15,187 €21,281 +€6,094 +40.1%
Tangible fixed assets 22/27 €15,187 €21,281 +€6,094 +40.1%
Plant, machinery and equipment 23 €2,982 €1,072 -€1,910 -64.0%
Furniture and vehicles 24 €581 €1,413 +€832 +143.2%
Leasing and similar rights 25 - €9,071 +€9,071
Other tangible fixed assets 26 €11,624 €9,725 -€1,899 -16.3%
Current assets 29/58 €9,819 €6,169 -€3,651 -37.2%
Stocks and contracts in progress 3 €5,102 €4,527 -€575 -11.3%
Stocks 30/36 €5,102 €4,527 -€575 -11.3%
Amounts receivable within one year 40/41 €2,303 €15 -€2,288 -99.4%
Trade receivables 40 €2,303 - -€2,303
Other amounts receivable 41 - €15 +€15
Cash at bank and in hand 54/58 €2,415 €1,627 -€787 -32.6%
Total equity and liabilities 10/49 €25,400 €27,569 +€2,168 +8.5%
Equity 10/15 €3,595 -€1,936 -€5,530
Contributions 10/11 €18,000 €18,000 = 0.0%
Profit (loss) carried forward 14 -€14,405 -€19,936 -€5,530 -38.4%
Amounts payable 17/49 €21,806 €29,504 +€7,699 +35.3%
Amounts payable within one year 42/48 €21,806 €29,504 +€7,699 +35.3%
Trade debts 44 €3,869 €2,708 -€1,161 -30.0%
Suppliers 440/4 €3,869 €2,708 -€1,161 -30.0%
Taxes, remuneration and social security 45 €14,254 €14,458 +€204 +1.4%
Taxes 450/3 €4,565 €5,172 +€607 +13.3%
Remuneration and social security 454/9 €9,689 €9,286 -€403 -4.2%
Other amounts payable 47/48 €3,683 €12,338 +€8,655 +235.0%
Remuneration, social security and pensions 62 €106,163 €71,214 -€34,949 -32.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,720 €4,351 +€631 +17.0%
Other operating charges 640/8 €1,115 €1,006 -€109 -9.8%
Gross operating margin 9900 €100,264 €72,036 -€28,228 -28.2%
Operating profit (loss) 9901 -€10,733 -€4,534 +€6,199 +57.8%
Financial charges 65/66B €2,646 €996 -€1,651 -62.4%
Recurring financial charges 65 €2,646 €996 -€1,651 -62.4%
Profit (loss) for the period before taxes 9903 -€13,380 -€5,530 +€7,849 +58.7%
Profit (loss) for the period 9904 -€13,380 -€5,530 +€7,849 +58.7%
Profit (loss) for the period to be appropriated 9905 -€13,380 -€5,530 +€7,849 +58.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.