FIGARO Hairdressing: what changed
FIGARO Hairdressing
Largest movements
- Current investments -€106,000
down €106,000 (-88.3%), from €120,000 to €14,000
- Cash +€65,274
up €65,274 (+163%), from €40,118 to €105,391
mainly Current investments (+€106,000) and Accrued charges and deferred income (+€27,908)
- Tangible fixed assets +€57,139
up €57,139 (+377%), from €15,165 to €72,304
of which Other tangible fixed assets: +€47,534
- Receivables within one year -€5,966
down €5,966 (-15.2%), from €39,256 to €33,290
of which Trade receivables: -€8,453
- Trade debts -€31,838
no longer reported in 2025 (was €31,838)
- Accrued charges and deferred income +€27,908
new in 2025: €27,908
- Reserves +€25,530
up €25,530 (+31.0%), from €82,360 to €107,890
of which Distributable reserves: +€25,530
- Tax, wage and social debts -€10,370
down €10,370 (-54.2%), from €19,123 to €8,754
of which Remuneration and social security: -€7,644
- Staff costs +€12,236
up €12,236 (+40.5%), from €30,187 to €42,424
- Gross operating margin +€7,094
up €7,094 (+9.3%), from €76,583 to €83,678
- Taxes -€4,154
down €4,154 (-31.7%), from €13,099 to €8,945
- Depreciation +€3,120
up €3,120 (+55.9%), from €5,577 to €8,697
- Financial income +€1,443
up €1,443 (+57.0%), from €2,531 to €3,974
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 | €216,525 | €227,197 | +€10,672 | +4.9% |
| Fixed assets | 21/28 | €15,165 | €72,304 | +€57,139 | +377% |
| Tangible fixed assets | 22/27 | €15,165 | €72,304 | +€57,139 | +377% |
| Plant, machinery and equipment | 23 | €2,145 | €1,250 | -€895 | -41.7% |
| Furniture and vehicles | 24 | €13,020 | €23,520 | +€10,500 | +80.6% |
| Other tangible fixed assets | 26 | - | €47,534 | +€47,534 | |
| Current assets | 29/58 | €201,360 | €154,893 | -€46,467 | -23.1% |
| Stocks and contracts in progress | 3 | €1,986 | €2,212 | +€226 | +11.4% |
| Stocks | 30/36 | €1,986 | €2,212 | +€226 | +11.4% |
| Amounts receivable within one year | 40/41 | €39,256 | €33,290 | -€5,966 | -15.2% |
| Trade receivables | 40 | €15,985 | €7,532 | -€8,453 | -52.9% |
| Other amounts receivable | 41 | €23,271 | €25,758 | +€2,487 | +10.7% |
| Current investments | 50/53 | €120,000 | €14,000 | -€106,000 | -88.3% |
| Cash at bank and in hand | 54/58 | €40,118 | €105,391 | +€65,274 | +163% |
| Total equity and liabilities | 10/49 | €216,525 | €227,197 | +€10,672 | +4.9% |
| Equity | 10/15 | €164,523 | €189,225 | +€24,702 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,360 | €107,890 | +€25,530 | +31.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €79,000 | €104,530 | +€25,530 | +32.3% |
| Profit (loss) carried forward | 14 | €63,563 | €62,735 | -€828 | -1.3% |
| Amounts payable | 17/49 | €52,002 | €37,972 | -€14,030 | -27.0% |
| Amounts payable within one year | 42/48 | €52,002 | €10,064 | -€41,938 | -80.6% |
| Trade debts | 44 | €31,838 | - | -€31,838 | |
| Suppliers | 440/4 | €31,838 | - | -€31,838 | |
| Taxes, remuneration and social security | 45 | €19,123 | €8,754 | -€10,370 | -54.2% |
| Taxes | 450/3 | €9,464 | €6,738 | -€2,725 | -28.8% |
| Remuneration and social security | 454/9 | €9,660 | €2,016 | -€7,644 | -79.1% |
| Other amounts payable | 47/48 | €1,040 | €1,310 | +€270 | +26.0% |
| Accrued charges and deferred income | 492/3 | - | €27,908 | +€27,908 | |
| Remuneration, social security and pensions | 62 | €30,187 | €42,424 | +€12,236 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,577 | €8,697 | +€3,120 | +55.9% |
| Other operating charges | 640/8 | €1,089 | €1,969 | +€880 | +80.8% |
| Gross operating margin | 9900 | €76,583 | €83,678 | +€7,094 | +9.3% |
| Operating profit (loss) | 9901 | €39,730 | €30,588 | -€9,142 | -23.0% |
| Financial income | 75/76B | €2,531 | €3,974 | +€1,443 | +57.0% |
| Recurring financial income | 75 | €2,531 | €3,974 | +€1,443 | +57.0% |
| Financial charges | 65/66B | €64 | €84 | +€21 | +32.3% |
| Recurring financial charges | 65 | €64 | €84 | +€21 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €42,197 | €34,477 | -€7,720 | -18.3% |
| Income taxes | 67/77 | €13,099 | €8,945 | -€4,154 | -31.7% |
| Profit (loss) for the period | 9904 | €29,098 | €25,532 | -€3,566 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,098 | €25,532 | -€3,566 | -12.3% |
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 8 November 2026 via checked.be.