Haarstudio Lenika: 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 Lenika
Largest movements
- Tangible fixed assets -€10,699
down €10,699 (-5.9%), from €180,837 to €170,139
- Debts after one year -€19,690
down €19,690 (-15.5%), from €126,999 to €107,310
of which Financial debts: -€15,516
- Reserves +€9,425
up €9,425 (+30.8%), from €30,621 to €40,046
- Tax, wage and social debts -€2,241
down €2,241 (-52.9%), from €4,233 to €1,992
of which Remuneration and social security: -€1,808
- Taxes +€1,846
up €1,846 (+101%), from €1,819 to €3,665
- Gross operating margin +€1,244
up €1,244 (+4.6%), from €27,148 to €28,392
- Financial charges -€332
down €332 (-9.9%), from €3,367 to €3,035
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 | €185,045 | €173,536 | -€11,509 | -6.2% |
| Fixed assets | 21/28 | €180,837 | €170,139 | -€10,699 | -5.9% |
| Tangible fixed assets | 22/27 | €180,837 | €170,139 | -€10,699 | -5.9% |
| Land and buildings | 22 | €180,837 | €170,139 | -€10,699 | -5.9% |
| Current assets | 29/58 | €4,208 | €3,397 | -€810 | -19.3% |
| Stocks and contracts in progress | 3 | €1,045 | €981 | -€64 | -6.2% |
| Stocks | 30/36 | €1,045 | €981 | -€64 | -6.2% |
| Amounts receivable within one year | 40/41 | €1,181 | €343 | -€838 | -71.0% |
| Other amounts receivable | 41 | €1,181 | €343 | -€838 | -71.0% |
| Cash at bank and in hand | 54/58 | €1,120 | €1,046 | -€73 | -6.5% |
| Deferred charges and accrued income | 490/1 | €863 | €1,028 | +€165 | +19.1% |
| Total equity and liabilities | 10/49 | €185,045 | €173,536 | -€11,509 | -6.2% |
| Equity | 10/15 | €36,821 | €46,246 | +€9,425 | +25.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,621 | €40,046 | +€9,425 | +30.8% |
| Distributable reserves | 133 | €30,621 | €40,046 | +€9,425 | +30.8% |
| Amounts payable | 17/49 | €148,224 | €127,290 | -€20,934 | -14.1% |
| Amounts payable after more than one year | 17 | €126,999 | €107,310 | -€19,690 | -15.5% |
| Financial debts | 170/4 | €120,432 | €104,916 | -€15,516 | -12.9% |
| Other amounts payable | 178/9 | €6,568 | €2,394 | -€4,174 | -63.6% |
| Amounts payable within one year | 42/48 | €21,225 | €19,981 | -€1,245 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €15,185 | €15,516 | +€330 | +2.2% |
| Financial debts | 43 | €0 | €1,013 | +€1,013 | |
| Credit institutions | 430/8 | €0 | €1,013 | +€1,013 | |
| Trade debts | 44 | €1,807 | €1,460 | -€347 | -19.2% |
| Suppliers | 440/4 | €1,807 | €1,460 | -€347 | -19.2% |
| Taxes, remuneration and social security | 45 | €4,233 | €1,992 | -€2,241 | -52.9% |
| Taxes | 450/3 | €2,425 | €1,992 | -€433 | -17.9% |
| Remuneration and social security | 454/9 | €1,808 | €0 | -€1,808 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,699 | €10,699 | = | 0.0% |
| Other operating charges | 640/8 | €1,582 | €1,568 | -€14 | -0.9% |
| Gross operating margin | 9900 | €27,148 | €28,392 | +€1,244 | +4.6% |
| Operating profit (loss) | 9901 | €14,867 | €16,125 | +€1,258 | +8.5% |
| Financial income | 75/76B | €103 | €0 | -€103 | -99.8% |
| Recurring financial income | 75 | €103 | €0 | -€103 | -99.8% |
| Financial charges | 65/66B | €3,367 | €3,035 | -€332 | -9.9% |
| Recurring financial charges | 65 | €3,367 | €3,035 | -€332 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €11,604 | €13,091 | +€1,487 | +12.8% |
| Income taxes | 67/77 | €1,819 | €3,665 | +€1,846 | +101% |
| Profit (loss) for the period | 9904 | €9,784 | €9,425 | -€359 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,784 | €9,425 | -€359 | -3.7% |
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 18 October 2026 via checked.be.