ELVIS: what changed
What changed
ELVIS
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
-€14,427
2024 · -€1,204-€13,223
Equity
-€9,306
2024 · €5,121-€14,427
Cash
€4,944
2024 · €6,111-€1,167
Balance sheet total
€109,514
2024 · €118,393-€8,879
Largest movements
Assets
- Intangible fixed assets -€14,500
down €14,500 (-22.2%), from €65,250 to €50,750
- Stocks and contracts +€13,125
up €13,125 (+91.6%), from €14,330 to €27,455
- Receivables within one year -€5,553
down €5,553 (-53.5%), from €10,385 to €4,832
of which Other amounts receivable: -€9,098
- Tangible fixed assets -€3,857
down €3,857 (-17.3%), from €22,317 to €18,460
of which Other tangible fixed assets: -€1,930
- Current investments +€1,900
up €1,900, from €0 to €1,900
Equity and liabilities
- Profit (loss) carried forward -€14,427
down €14,427 (-57.2%), from -€25,242 to -€39,669
- Tax, wage and social debts +€5,377
up €5,377 (+1,848%), from €291 to €5,668
of which Taxes: +€3,847
- Advances received -€4,805
down €4,805 (-76.4%), from €6,293 to €1,488
- Debts after one year -€4,760
down €4,760 (-31.9%), from €14,903 to €10,144
- Trade debts +€4,173
up €4,173 (+539%), from €774 to €4,947
Income statement
- Gross operating margin -€5,968
down €5,968 (-25.9%), from €23,057 to €17,089
- Other operating charges +€4,101
up €4,101 (+714%), from €574 to €4,675
- Financial charges +€3,508
up €3,508 (+1,409%), from €249 to €3,757
- Depreciation -€3,024
down €3,024 (-12.9%), from €23,446 to €20,422
- Financial income +€1,161
up €1,161 (+13,738%), from €8 to €1,169
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
-€1,204
Gross operating margin
-€5,968
Depreciation
+€3,024
Other operating charges
-€4,101
Other operating items
-€3,690
Financial income
+€1,161
Financial charges
-€3,508
Taxes
-€141
Result 2025
-€14,427
raises the resultlowers the resultnot broken down further in the accounts
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
+€3,456
Investment
-€3,964
Financing
-€659
Cash 2024
€6,111
From operations (derived)
+€3,456
Net result for the year
-€14,427
Depreciation
+€20,422
Stocks and contracts
-€13,125
Receivables within one year
+€5,553
Deferred charges and accrued income
-€1,173
Trade debts
+€4,173
Tax, wage and social debts
+€5,377
Advances received
-€4,805
Other debts
+€2,688
Accrued charges and deferred income
-€1,224
Investment (derived)
-€3,964
Investment in fixed assets (net)
-€2,064
Current investments
-€1,900
Financing
-€659
Debts after one year
-€4,760
Current portion of long-term debt
+€4,101
Cash 2025
€4,944
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,393 | €109,514 | -€8,879 | -7.5% |
| Fixed assets | 21/28 | €87,567 | €69,210 | -€18,357 | -21.0% |
| Intangible fixed assets | 21 | €65,250 | €50,750 | -€14,500 | -22.2% |
| Tangible fixed assets | 22/27 | €22,317 | €18,460 | -€3,857 | -17.3% |
| Plant, machinery and equipment | 23 | €6,866 | €5,060 | -€1,806 | -26.3% |
| Furniture and vehicles | 24 | €4,526 | €4,405 | -€122 | -2.7% |
| Other tangible fixed assets | 26 | €10,924 | €8,994 | -€1,930 | -17.7% |
| Current assets | 29/58 | €30,826 | €40,304 | +€9,479 | +30.7% |
| Stocks and contracts in progress | 3 | €14,330 | €27,455 | +€13,125 | +91.6% |
| Stocks | 30/36 | €14,330 | €27,455 | +€13,125 | +91.6% |
| Amounts receivable within one year | 40/41 | €10,385 | €4,832 | -€5,553 | -53.5% |
| Trade receivables | 40 | €1,287 | €4,832 | +€3,545 | +275% |
| Other amounts receivable | 41 | €9,098 | €0 | -€9,098 | -100% |
| Current investments | 50/53 | €0 | €1,900 | +€1,900 | |
| Cash at bank and in hand | 54/58 | €6,111 | €4,944 | -€1,167 | -19.1% |
| Deferred charges and accrued income | 490/1 | - | €1,173 | +€1,173 | |
| Total equity and liabilities | 10/49 | €118,393 | €109,514 | -€8,879 | -7.5% |
| Equity | 10/15 | €5,121 | -€9,306 | -€14,427 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,763 | €11,763 | = | 0.0% |
| Distributable reserves | 133 | €11,763 | €11,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,242 | -€39,669 | -€14,427 | -57.2% |
| Amounts payable | 17/49 | €113,272 | €118,820 | +€5,548 | +4.9% |
| Amounts payable after more than one year | 17 | €14,903 | €10,144 | -€4,760 | -31.9% |
| Financial debts | 170/4 | €14,903 | €10,144 | -€4,760 | -31.9% |
| Amounts payable within one year | 42/48 | €97,144 | €108,676 | +€11,532 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €4,101 | +€4,101 | |
| Trade debts | 44 | €774 | €4,947 | +€4,173 | +539% |
| Suppliers | 440/4 | €774 | €4,947 | +€4,173 | +539% |
| Advances received on contracts in progress | 46 | €6,293 | €1,488 | -€4,805 | -76.4% |
| Taxes, remuneration and social security | 45 | €291 | €5,668 | +€5,377 | +1,848% |
| Taxes | 450/3 | €291 | €4,138 | +€3,847 | +1,322% |
| Remuneration and social security | 454/9 | €0 | €1,530 | +€1,530 | |
| Other amounts payable | 47/48 | €89,786 | €92,473 | +€2,688 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,224 | €0 | -€1,224 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,446 | €20,422 | -€3,024 | -12.9% |
| Other operating charges | 640/8 | €574 | €4,675 | +€4,101 | +714% |
| Non-recurring operating charges | 66A | - | €3,690 | +€3,690 | |
| Gross operating margin | 9900 | €23,057 | €17,089 | -€5,968 | -25.9% |
| Operating profit (loss) | 9901 | -€963 | -€11,698 | -€10,735 | -1,114% |
| Financial income | 75/76B | €8 | €1,169 | +€1,161 | +13,738% |
| Recurring financial income | 75 | €8 | €1,169 | +€1,161 | +13,738% |
| Financial charges | 65/66B | €249 | €3,757 | +€3,508 | +1,409% |
| Recurring financial charges | 65 | €249 | €3,757 | +€3,508 | +1,409% |
| Profit (loss) for the period before taxes | 9903 | -€1,204 | -€14,286 | -€13,082 | -1,087% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€1,204 | -€14,427 | -€13,223 | -1,098% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,204 | -€14,427 | -€13,223 | -1,098% |
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 2 November 2026 via checked.be.