Haarstudio Erwin: 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.
Haarstudio Erwin
Largest movements
- Tangible fixed assets +€38,582
up €38,582 (+469.2%), from €8,223 to €46,805
of which Leasing and similar rights: +€20,061
- Receivables within one year +€35,036
up €35,036 (+381.6%), from €9,181 to €44,217
of which Trade receivables: +€25,167
- Cash -€5,555
down €5,555 (-30.3%), from €18,363 to €12,808
mainly Investment in fixed assets (net) (-€46,603) and Receivables within one year (-€35,036)
- Debts after one year +€23,103
up €23,103 (+161.1%), from €14,344 to €37,447
- Trade debts +€18,097
up €18,097 (+63.8%), from €28,373 to €46,470
- Profit (loss) carried forward +€17,741
up €17,741 (+39.7%), from -€44,702 to -€26,961
- Current portion of long-term debt +€6,898
up €6,898 (+155.3%), from €4,440 to €11,338
- Tax, wage and social debts +€3,653
up €3,653 (+8.5%), from €43,158 to €46,811
of which Taxes: +€2,938
- Staff costs +€7,940
up €7,940 (+12.6%), from €63,109 to €71,049
- Gross operating margin +€7,735
up €7,735 (+8.0%), from €97,270 to €105,005
- Depreciation +€5,152
up €5,152 (+179.6%), from €2,869 to €8,021
- Other operating charges -€2,978
down €2,978 (-56.6%), from €5,264 to €2,287
- Financial charges +€1,445
up €1,445 (+27.5%), from €5,262 to €6,707
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.
Cash bridge derived
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 | €64,496 | €134,390 | +€69,895 | +108.4% |
| Fixed assets | 21/28 | €8,406 | €46,988 | +€38,582 | +459.0% |
| Tangible fixed assets | 22/27 | €8,223 | €46,805 | +€38,582 | +469.2% |
| Plant, machinery and equipment | 23 | €1,135 | €420 | -€715 | -63.0% |
| Furniture and vehicles | 24 | €90 | - | -€90 | |
| Leasing and similar rights | 25 | €6,606 | €26,666 | +€20,061 | +303.7% |
| Other tangible fixed assets | 26 | €393 | €19,719 | +€19,326 | +4922.6% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €56,090 | €87,402 | +€31,313 | +55.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,631 | €8,913 | +€1,283 | +16.8% |
| Stocks | 30/36 | €7,631 | €8,913 | +€1,283 | +16.8% |
| Amounts receivable within one year | 40/41 | €9,181 | €44,217 | +€35,036 | +381.6% |
| Trade receivables | 40 | €4,779 | €29,946 | +€25,167 | +526.6% |
| Other amounts receivable | 41 | €4,402 | €14,271 | +€9,869 | +224.2% |
| Cash at bank and in hand | 54/58 | €18,363 | €12,808 | -€5,555 | -30.3% |
| Deferred charges and accrued income | 490/1 | €915 | €1,464 | +€549 | +60.0% |
| Total equity and liabilities | 10/49 | €64,496 | €134,390 | +€69,895 | +108.4% |
| Equity | 10/15 | -€26,102 | -€8,361 | +€17,741 | +68.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,702 | -€26,961 | +€17,741 | +39.7% |
| Amounts payable | 17/49 | €90,597 | €142,751 | +€52,154 | +57.6% |
| Amounts payable after more than one year | 17 | €14,344 | €37,447 | +€23,103 | +161.1% |
| Financial debts | 170/4 | €14,344 | €37,447 | +€23,103 | +161.1% |
| Amounts payable within one year | 42/48 | €75,972 | €104,620 | +€28,648 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €4,440 | €11,338 | +€6,898 | +155.3% |
| Trade debts | 44 | €28,373 | €46,470 | +€18,097 | +63.8% |
| Suppliers | 440/4 | €28,373 | €46,470 | +€18,097 | +63.8% |
| Taxes, remuneration and social security | 45 | €43,158 | €46,811 | +€3,653 | +8.5% |
| Taxes | 450/3 | €19,360 | €22,298 | +€2,938 | +15.2% |
| Remuneration and social security | 454/9 | €23,798 | €24,513 | +€715 | +3.0% |
| Accrued charges and deferred income | 492/3 | €281 | €685 | +€403 | +143.4% |
| Remuneration, social security and pensions | 62 | €63,109 | €71,049 | +€7,940 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,869 | €8,021 | +€5,152 | +179.6% |
| Other operating charges | 640/8 | €5,264 | €2,287 | -€2,978 | -56.6% |
| Gross operating margin | 9900 | €97,270 | €105,005 | +€7,735 | +8.0% |
| Operating profit (loss) | 9901 | €26,028 | €23,649 | -€2,379 | -9.1% |
| Financial income | 75/76B | €1,243 | €1,454 | +€211 | +17.0% |
| Recurring financial income | 75 | €1,243 | €1,372 | +€129 | +10.4% |
| Non-recurring financial income | 76B | - | €83 | +€83 | |
| Financial charges | 65/66B | €5,262 | €6,707 | +€1,445 | +27.5% |
| Recurring financial charges | 65 | €5,262 | €6,707 | +€1,445 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €22,009 | €18,396 | -€3,613 | -16.4% |
| Income taxes | 67/77 | €134 | €655 | +€520 | +387.6% |
| Profit (loss) for the period | 9904 | €21,875 | €17,741 | -€4,134 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,875 | €17,741 | -€4,134 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.