HAIR CITY: 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.
HAIR CITY
Largest movements
- Tangible fixed assets +€22,052
up €22,052 (+394%), from €5,603 to €27,655
of which Leasing and similar rights: +€21,548
- Receivables within one year +€8,897
up €8,897 (+132%), from €6,732 to €15,629
of which Trade receivables: +€12,309
- Deferred charges and accrued income +€1,082
up €1,082 (+40.7%), from €2,659 to €3,741
- Debts after one year +€20,264
up €20,264, from €0 to €20,264
- Trade debts +€10,570
up €10,570 (+343%), from €3,086 to €13,656
- Reserves +€3,468
up €3,468 (+36.9%), from €9,389 to €12,857
- Other debts -€1,809
down €1,809 (-62.6%), from €2,891 to €1,082
- Gross operating margin -€6,590
down €6,590 (-34.2%), from €19,289 to €12,699
- Depreciation -€3,286
down €3,286 (-39.2%), from €8,387 to €5,100
- Other operating charges -€2,469
down €2,469 (-71.3%), from €3,463 to €993
- Taxes -€761
down €761 (-20.7%), from €3,677 to €2,916
- Financial income -€446
down €446 (-99.6%), from €448 to €2
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 | €32,506 | €64,616 | +€32,110 | +98.8% |
| Fixed assets | 21/28 | €7,685 | €29,737 | +€22,052 | +287% |
| Tangible fixed assets | 22/27 | €5,603 | €27,655 | +€22,052 | +394% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,121 | €1,123 | -€998 | -47.1% |
| Leasing and similar rights | 25 | €3,482 | €25,030 | +€21,548 | +619% |
| Other tangible fixed assets | 26 | - | €1,502 | +€1,502 | |
| Financial fixed assets | 28 | €2,082 | €2,082 | = | 0.0% |
| Current assets | 29/58 | €24,821 | €34,879 | +€10,058 | +40.5% |
| Stocks and contracts in progress | 3 | €2,067 | €1,620 | -€447 | -21.6% |
| Stocks | 30/36 | €2,067 | €1,620 | -€447 | -21.6% |
| Amounts receivable within one year | 40/41 | €6,732 | €15,629 | +€8,897 | +132% |
| Trade receivables | 40 | €376 | €12,685 | +€12,309 | +3,275% |
| Other amounts receivable | 41 | €6,356 | €2,944 | -€3,412 | -53.7% |
| Cash at bank and in hand | 54/58 | €13,363 | €13,890 | +€526 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,659 | €3,741 | +€1,082 | +40.7% |
| Total equity and liabilities | 10/49 | €32,506 | €64,616 | +€32,110 | +98.8% |
| Equity | 10/15 | €15,589 | €19,057 | +€3,468 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,389 | €12,857 | +€3,468 | +36.9% |
| Distributable reserves | 133 | €9,389 | €12,857 | +€3,468 | +36.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,918 | €45,560 | +€28,642 | +169% |
| Amounts payable after more than one year | 17 | €0 | €20,264 | +€20,264 | |
| Financial debts | 170/4 | €0 | €20,264 | +€20,264 | |
| Amounts payable within one year | 42/48 | €16,918 | €25,295 | +€8,378 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €4,791 | -€445 | -8.5% |
| Trade debts | 44 | €3,086 | €13,656 | +€10,570 | +343% |
| Suppliers | 440/4 | €3,086 | €13,656 | +€10,570 | +343% |
| Taxes, remuneration and social security | 45 | €5,705 | €5,765 | +€60 | +1.1% |
| Taxes | 450/3 | €5,705 | €5,765 | +€60 | +1.1% |
| Other amounts payable | 47/48 | €2,891 | €1,082 | -€1,809 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €5,100 | -€3,286 | -39.2% |
| Other operating charges | 640/8 | €3,463 | €993 | -€2,469 | -71.3% |
| Gross operating margin | 9900 | €19,289 | €12,699 | -€6,590 | -34.2% |
| Operating profit (loss) | 9901 | €7,440 | €6,606 | -€834 | -11.2% |
| Financial income | 75/76B | €448 | €2 | -€446 | -99.6% |
| Recurring financial income | 75 | €448 | €2 | -€446 | -99.6% |
| Financial charges | 65/66B | €339 | €224 | -€115 | -33.9% |
| Recurring financial charges | 65 | €339 | €224 | -€115 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €7,549 | €6,384 | -€1,166 | -15.4% |
| Income taxes | 67/77 | €3,677 | €2,916 | -€761 | -20.7% |
| Profit (loss) for the period | 9904 | €3,872 | €3,468 | -€405 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,872 | €3,468 | -€405 | -10.4% |
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 25 October 2026 via checked.be.