DIGA HAIR: what changed
DIGA HAIR
Largest movements
- Deferred charges and accrued income -€1,439
no longer reported in 2025 (was €1,439)
- Tangible fixed assets -€1,422
down €1,422 (-86.1%), from €1,653 to €231
- Cash +€1,244
up €1,244 (+81.4%), from €1,528 to €2,772
mainly Tax, wage and social debts (+€2,011) and Deferred charges and accrued income (+€1,439)
- Profit (loss) carried forward -€4,309
down €4,309, from €1,868 to -€2,442
- Tax, wage and social debts +€2,011
up €2,011 (+18.3%), from €10,960 to €12,971
- Trade debts +€878
up €878 (+7.5%), from €11,693 to €12,571
- Gross operating margin -€17,646
down €17,646 (-93.7%), from €18,823 to €1,178
- Taxes -€6,058
down €6,058 (-86.2%), from €7,028 to €970
- Financial income -€1,076
down €1,076 (-87.0%), from €1,238 to €161
- Other operating charges +€447
up €447 (+88.3%), from €507 to €954
- Depreciation -€286
down €286 (-16.7%), from €1,708 to €1,422
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,047 | €51,299 | -€1,748 | -3.3% |
| Fixed assets | 21/28 | €1,683 | €261 | -€1,422 | -84.5% |
| Tangible fixed assets | 22/27 | €1,653 | €231 | -€1,422 | -86.1% |
| Furniture and vehicles | 24 | €1,653 | €231 | -€1,422 | -86.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €51,364 | €51,039 | -€326 | -0.6% |
| Stocks and contracts in progress | 3 | €10,330 | €9,897 | -€432 | -4.2% |
| Stocks | 30/36 | €10,330 | €9,897 | -€432 | -4.2% |
| Amounts receivable within one year | 40/41 | €38,068 | €38,369 | +€302 | +0.8% |
| Trade receivables | 40 | €36,615 | €36,588 | -€27 | -0.1% |
| Other amounts receivable | 41 | €1,453 | €1,782 | +€329 | +22.6% |
| Cash at bank and in hand | 54/58 | €1,528 | €2,772 | +€1,244 | +81.4% |
| Deferred charges and accrued income | 490/1 | €1,439 | - | -€1,439 | |
| Total equity and liabilities | 10/49 | €53,047 | €51,299 | -€1,748 | -3.3% |
| Equity | 10/15 | €26,868 | €22,558 | -€4,309 | -16.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,868 | -€2,442 | -€4,309 | |
| Amounts payable | 17/49 | €26,179 | €28,741 | +€2,562 | +9.8% |
| Amounts payable within one year | 42/48 | €26,179 | €28,741 | +€2,562 | +9.8% |
| Trade debts | 44 | €11,693 | €12,571 | +€878 | +7.5% |
| Suppliers | 440/4 | €11,693 | €12,571 | +€878 | +7.5% |
| Taxes, remuneration and social security | 45 | €10,960 | €12,971 | +€2,011 | +18.3% |
| Taxes | 450/3 | €10,960 | €12,971 | +€2,011 | +18.3% |
| Other amounts payable | 47/48 | €3,526 | €3,199 | -€327 | -9.3% |
| Non-recurring operating income | 76A | €0 | €309 | +€309 | +154,640% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €1,422 | -€286 | -16.7% |
| Other operating charges | 640/8 | €507 | €954 | +€447 | +88.3% |
| Non-recurring operating charges | 66A | €650 | - | -€650 | |
| Gross operating margin | 9900 | €18,823 | €1,178 | -€17,646 | -93.7% |
| Operating profit (loss) | 9901 | €15,958 | -€1,199 | -€17,157 | |
| Financial income | 75/76B | €1,238 | €161 | -€1,076 | -87.0% |
| Recurring financial income | 75 | €1,238 | €161 | -€1,076 | -87.0% |
| Financial charges | 65/66B | €2,252 | €2,302 | +€50 | +2.2% |
| Recurring financial charges | 65 | €2,246 | €1,586 | -€660 | -29.4% |
| Non-recurring financial charges | 66B | €6 | €716 | +€710 | +11,691% |
| Profit (loss) for the period before taxes | 9903 | €14,943 | -€3,340 | -€18,283 | |
| Income taxes | 67/77 | €7,028 | €970 | -€6,058 | -86.2% |
| Profit (loss) for the period | 9904 | €7,916 | -€4,309 | -€12,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,916 | -€4,309 | -€12,225 |
Next steps
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 3 November 2026 via checked.be.