ESSENTIALS 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.
ESSENTIALS HAIR
Largest movements
- Tangible fixed assets +€95,779
up €95,779 (+730%), from €13,119 to €108,898
of which Other tangible fixed assets: +€98,046
- Receivables within one year +€38,851
new in 2025: €38,851
of which Other amounts receivable: +€24,458
- Cash -€10,605
down €10,605 (-48.0%), from €22,105 to €11,500
mainly Investment in fixed assets (net) (-€100,000) and Receivables within one year (-€38,851)
- Stocks and contracts -€3,204
down €3,204 (-20.8%), from €15,410 to €12,206
- Debts after one year +€62,370
new in 2025: €62,370
- Profit (loss) carried forward +€56,494
up €56,494 (+41.8%), from -€135,112 to -€78,617
- Reserves -€37,296
down €37,296 (-27.5%), from €135,402 to €98,106
of which Distributable reserves: -€37,296
- Short-term financial debts +€26,334
new in 2025: €26,334
- Other debts -€15,723
no longer reported in 2025 (was €15,723)
- Gross operating margin +€22,399
up €22,399 (+25.8%), from €86,685 to €109,083
- Staff costs +€8,386
up €8,386 (+11.7%), from €71,721 to €80,107
- Financial charges +€3,106
up €3,106 (+391%), from €794 to €3,900
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 | €53,485 | €176,021 | +€122,536 | +229% |
| Fixed assets | 21/28 | €14,179 | €109,958 | +€95,779 | +675% |
| Tangible fixed assets | 22/27 | €13,119 | €108,898 | +€95,779 | +730% |
| Land and buildings | 22 | €6,719 | €5,587 | -€1,132 | -16.8% |
| Plant, machinery and equipment | 23 | €5,275 | €4,140 | -€1,135 | -21.5% |
| Other tangible fixed assets | 26 | €1,125 | €99,171 | +€98,046 | +8,716% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €39,305 | €66,062 | +€26,757 | +68.1% |
| Stocks and contracts in progress | 3 | €15,410 | €12,206 | -€3,204 | -20.8% |
| Stocks | 30/36 | €15,410 | €12,206 | -€3,204 | -20.8% |
| Amounts receivable within one year | 40/41 | - | €38,851 | +€38,851 | |
| Trade receivables | 40 | - | €14,393 | +€14,393 | |
| Other amounts receivable | 41 | - | €24,458 | +€24,458 | |
| Cash at bank and in hand | 54/58 | €22,105 | €11,500 | -€10,605 | -48.0% |
| Deferred charges and accrued income | 490/1 | €1,790 | €3,505 | +€1,715 | +95.8% |
| Total equity and liabilities | 10/49 | €53,485 | €176,021 | +€122,536 | +229% |
| Equity | 10/15 | €18,890 | €38,089 | +€19,198 | +102% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,402 | €98,106 | -€37,296 | -27.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,542 | €96,246 | -€37,296 | -27.9% |
| Profit (loss) carried forward | 14 | -€135,112 | -€78,617 | +€56,494 | +41.8% |
| Amounts payable | 17/49 | €34,594 | €137,932 | +€103,338 | +299% |
| Amounts payable after more than one year | 17 | - | €62,370 | +€62,370 | |
| Financial debts | 170/4 | - | €62,370 | +€62,370 | |
| Amounts payable within one year | 42/48 | €34,594 | €75,562 | +€40,968 | +118% |
| Current portion of amounts payable after more than one year | 42 | - | €12,630 | +€12,630 | |
| Financial debts | 43 | - | €26,334 | +€26,334 | |
| Credit institutions | 430/8 | - | €26,334 | +€26,334 | |
| Trade debts | 44 | €6,036 | €9,885 | +€3,849 | +63.8% |
| Suppliers | 440/4 | €6,036 | €9,885 | +€3,849 | +63.8% |
| Advances received on contracts in progress | 46 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €12,835 | €26,663 | +€13,828 | +108% |
| Taxes | 450/3 | €7,888 | €17,493 | +€9,605 | +122% |
| Remuneration and social security | 454/9 | €4,947 | €9,170 | +€4,223 | +85.4% |
| Other amounts payable | 47/48 | €15,723 | - | -€15,723 | |
| Remuneration, social security and pensions | 62 | €71,721 | €80,107 | +€8,386 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,234 | €4,221 | +€987 | +30.5% |
| Other operating charges | 640/8 | €1,702 | €1,782 | +€80 | +4.7% |
| Gross operating margin | 9900 | €86,685 | €109,083 | +€22,399 | +25.8% |
| Operating profit (loss) | 9901 | €10,028 | €22,973 | +€12,945 | +129% |
| Financial income | 75/76B | €1 | €305 | +€305 | +49,951% |
| Recurring financial income | 75 | €1 | €305 | +€305 | +49,951% |
| Financial charges | 65/66B | €794 | €3,900 | +€3,106 | +391% |
| Recurring financial charges | 65 | €794 | €3,900 | +€3,106 | +391% |
| Profit (loss) for the period before taxes | 9903 | €9,234 | €19,378 | +€10,144 | +110% |
| Income taxes | 67/77 | €377 | €180 | -€197 | -52.3% |
| Profit (loss) for the period | 9904 | €8,858 | €19,198 | +€10,341 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €8,858 | €19,198 | +€10,341 | +117% |
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 24 October 2026 via checked.be.