DK HAIR: 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.
DK HAIR
Largest movements
- Cash +€7,392
up €7,392 (+218%), from €3,387 to €10,779
mainly Tax, wage and social debts (+€5,490) and Receivables within one year (+€5,436)
- Receivables within one year -€5,436
down €5,436 (-68.3%), from €7,956 to €2,520
of which Other amounts receivable: -€4,000
- Stocks and contracts -€213
down €213 (-7.7%), from €2,780 to €2,567
- Deferred charges and accrued income +€193
new in 2025: €193
- Tax, wage and social debts +€5,490
up €5,490 (+202%), from €2,720 to €8,211
of which Taxes: +€3,128
- Other debts -€2,396
down €2,396 (-82.9%), from €2,891 to €495
- Profit (loss) carried forward -€1,014
down €1,014, from €945 to -€70
- Trade debts -€431
down €431 (-12.1%), from €3,567 to €3,137
- Accrued charges and deferred income +€286
new in 2025: €286
- Staff costs +€13,074
up €13,074 (+612%), from €2,136 to €15,209
- Gross operating margin +€11,782
up €11,782 (+320%), from €3,681 to €15,463
- Other operating charges +€497
up €497 (+293%), from €169 to €666
- Taxes +€164
up €164 (+51.0%), from €321 to €485
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 | €14,123 | €16,059 | +€1,936 | +13.7% |
| Current assets | 29/58 | €14,123 | €16,059 | +€1,936 | +13.7% |
| Stocks and contracts in progress | 3 | €2,780 | €2,567 | -€213 | -7.7% |
| Stocks | 30/36 | €2,780 | €2,567 | -€213 | -7.7% |
| Amounts receivable within one year | 40/41 | €7,956 | €2,520 | -€5,436 | -68.3% |
| Trade receivables | 40 | €3,956 | €2,520 | -€1,436 | -36.3% |
| Other amounts receivable | 41 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | €3,387 | €10,779 | +€7,392 | +218% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €14,123 | €16,059 | +€1,936 | +13.7% |
| Equity | 10/15 | €4,945 | €3,930 | -€1,014 | -20.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €945 | -€70 | -€1,014 | |
| Amounts payable | 17/49 | €9,179 | €12,129 | +€2,950 | +32.1% |
| Amounts payable within one year | 42/48 | €9,179 | €11,842 | +€2,664 | +29.0% |
| Trade debts | 44 | €3,567 | €3,137 | -€431 | -12.1% |
| Suppliers | 440/4 | €3,567 | €3,137 | -€431 | -12.1% |
| Taxes, remuneration and social security | 45 | €2,720 | €8,211 | +€5,490 | +202% |
| Taxes | 450/3 | €2,293 | €5,421 | +€3,128 | +136% |
| Remuneration and social security | 454/9 | €427 | €2,790 | +€2,363 | +553% |
| Other amounts payable | 47/48 | €2,891 | €495 | -€2,396 | -82.9% |
| Accrued charges and deferred income | 492/3 | - | €286 | +€286 | |
| Remuneration, social security and pensions | 62 | €2,136 | €15,209 | +€13,074 | +612% |
| Other operating charges | 640/8 | €169 | €666 | +€497 | +293% |
| Gross operating margin | 9900 | €3,681 | €15,463 | +€11,782 | +320% |
| Operating profit (loss) | 9901 | €1,376 | -€412 | -€1,788 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €110 | €117 | +€7 | +6.0% |
| Recurring financial charges | 65 | €110 | €117 | +€7 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €1,266 | -€529 | -€1,795 | |
| Income taxes | 67/77 | €321 | €485 | +€164 | +51.0% |
| Profit (loss) for the period | 9904 | €945 | -€1,014 | -€1,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €945 | -€1,014 | -€1,959 |
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 21 October 2026 via checked.be.