Fever Hairstyle: 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.
Fever Hairstyle
Largest movements
- Cash +€17,690
up €17,690 (+167%), from €10,580 to €28,270
mainly Net result for the year (+€16,541) and Depreciation (+€13,859)
- Tangible fixed assets -€13,859
down €13,859 (-4.8%), from €291,411 to €277,552
of which Land and buildings: -€7,431
- Receivables within one year +€5,942
up €5,942 (+24.2%), from €24,552 to €30,494
of which Other amounts receivable: +€6,852
- Stocks and contracts -€4,719
down €4,719 (-14.9%), from €31,692 to €26,973
- Reserves +€14,541
up €14,541 (+18.1%), from €80,480 to €95,020
- Debts after one year -€14,108
down €14,108 (-6.3%), from €224,663 to €210,555
- Trade debts +€6,200
up €6,200 (+1,027%), from €604 to €6,803
- Tax, wage and social debts -€4,250
down €4,250 (-21.2%), from €20,078 to €15,827
of which Taxes: -€2,712
- Staff costs -€26,012
down €26,012 (-21.3%), from €121,880 to €95,868
- Taxes +€3,835
up €3,835 (+139%), from €2,767 to €6,602
- Gross operating margin -€3,171
down €3,171 (-2.2%), from €146,545 to €143,374
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 | €360,876 | €365,440 | +€4,565 | +1.3% |
| Fixed assets | 21/28 | €291,411 | €277,552 | -€13,859 | -4.8% |
| Tangible fixed assets | 22/27 | €291,411 | €277,552 | -€13,859 | -4.8% |
| Land and buildings | 22 | €273,892 | €266,461 | -€7,431 | -2.7% |
| Plant, machinery and equipment | 23 | €3,629 | €2,592 | -€1,037 | -28.6% |
| Furniture and vehicles | 24 | €13,890 | €8,499 | -€5,391 | -38.8% |
| Current assets | 29/58 | €69,465 | €87,889 | +€18,424 | +26.5% |
| Stocks and contracts in progress | 3 | €31,692 | €26,973 | -€4,719 | -14.9% |
| Stocks | 30/36 | €31,692 | €26,973 | -€4,719 | -14.9% |
| Amounts receivable within one year | 40/41 | €24,552 | €30,494 | +€5,942 | +24.2% |
| Trade receivables | 40 | €4,314 | €3,405 | -€910 | -21.1% |
| Other amounts receivable | 41 | €20,237 | €27,089 | +€6,852 | +33.9% |
| Cash at bank and in hand | 54/58 | €10,580 | €28,270 | +€17,690 | +167% |
| Deferred charges and accrued income | 490/1 | €2,641 | €2,153 | -€489 | -18.5% |
| Total equity and liabilities | 10/49 | €360,876 | €365,440 | +€4,565 | +1.3% |
| Equity | 10/15 | €99,080 | €113,620 | +€14,541 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,480 | €95,020 | +€14,541 | +18.1% |
| Distributable reserves | 133 | €80,480 | €95,020 | +€14,541 | +18.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €261,796 | €251,820 | -€9,976 | -3.8% |
| Amounts payable after more than one year | 17 | €224,663 | €210,555 | -€14,108 | -6.3% |
| Financial debts | 170/4 | €224,663 | €210,555 | -€14,108 | -6.3% |
| Amounts payable within one year | 42/48 | €37,133 | €41,265 | +€4,132 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €13,609 | €14,108 | +€499 | +3.7% |
| Financial debts | 43 | €2,843 | €2,527 | -€316 | -11.1% |
| Credit institutions | 430/8 | €2,843 | €2,527 | -€316 | -11.1% |
| Trade debts | 44 | €604 | €6,803 | +€6,200 | +1,027% |
| Suppliers | 440/4 | €604 | €6,803 | +€6,200 | +1,027% |
| Taxes, remuneration and social security | 45 | €20,078 | €15,827 | -€4,250 | -21.2% |
| Taxes | 450/3 | €13,216 | €10,504 | -€2,712 | -20.5% |
| Remuneration and social security | 454/9 | €6,862 | €5,323 | -€1,538 | -22.4% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €121,880 | €95,868 | -€26,012 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,859 | €13,859 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €1,249 | +€680 | +119% |
| Gross operating margin | 9900 | €146,545 | €143,374 | -€3,171 | -2.2% |
| Operating profit (loss) | 9901 | €10,236 | €32,398 | +€22,162 | +216% |
| Financial income | 75/76B | €269 | €32 | -€236 | -88.0% |
| Recurring financial income | 75 | €269 | €32 | -€236 | -88.0% |
| Financial charges | 65/66B | €9,339 | €9,288 | -€51 | -0.5% |
| Recurring financial charges | 65 | €9,339 | €9,288 | -€51 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | €23,143 | +€21,976 | +1,885% |
| Income taxes | 67/77 | €2,767 | €6,602 | +€3,835 | +139% |
| Profit (loss) for the period | 9904 | -€1,600 | €16,541 | +€18,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,600 | €16,541 | +€18,141 |
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.