HAIR CONCEPT: what changed
What changed
HAIR CONCEPT
NACE 47.783, Retail trade
filed annual accounts (NBB)
Net result for the year
€25,462
2024 · €7,115+€18,347
Equity
€181,737
2024 · €157,820+€23,917
Cash
€17,301
2024 · €13,544+€3,757
Balance sheet total
€230,077
2024 · €201,408+€28,670
Largest movements
Assets
- Stocks and contracts +€23,170
up €23,170 (+26.6%), from €87,245 to €110,415
- Cash +€3,757
up €3,757 (+27.7%), from €13,544 to €17,301
mainly Net result for the year (+€25,462) and Tax, wage and social debts (+€11,745)
Equity and liabilities
- Reserves +€24,500
up €24,500 (+16.7%), from €146,860 to €171,360
- Tax, wage and social debts +€11,745
up €11,745 (+200%), from €5,886 to €17,631
of which Taxes: +€8,128
- Other debts -€3,784
no longer reported in 2025 (was €3,784)
- Trade debts -€3,209
down €3,209 (-9.5%), from €33,918 to €30,709
Income statement
- Gross operating margin +€58,590
up €58,590 (+105%), from €55,688 to €114,278
- Staff costs +€36,583
up €36,583 (+99.1%), from €36,915 to €73,499
- Taxes +€8,689
up €8,689 (+694%), from €1,252 to €9,941
- Financial charges +€2,495
up €2,495 (+67.2%), from €3,716 to €6,212
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.
Result 2024
€7,115
Gross operating margin
+€58,590
Staff costs
-€36,583
Depreciation
+€170
Other operating charges
-€238
Other operating items
+€7,799
Financial income
-€206
Financial charges
-€2,495
Taxes
-€8,689
Result 2025
€25,462
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€5,302
Investment
€0
Financing
-€1,545
Cash 2024
€13,544
From operations (derived)
+€5,302
Net result for the year
+€25,462
Depreciation
+€491
Stocks and contracts
-€23,170
Receivables within one year
-€2,234
Trade debts
-€3,209
Tax, wage and social debts
+€11,745
Other debts
-€3,784
Financing
-€1,545
Contributions, distributions and other
-€1,545
Cash 2025
€17,301
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,408 | €230,077 | +€28,670 | +14.2% |
| Fixed assets | 21/28 | €1,438 | €947 | -€491 | -34.1% |
| Tangible fixed assets | 22/27 | €1,273 | €782 | -€491 | -38.6% |
| Plant, machinery and equipment | 23 | €1,273 | €782 | -€491 | -38.6% |
| Financial fixed assets | 28 | €166 | €166 | = | 0.0% |
| Current assets | 29/58 | €199,969 | €229,130 | +€29,161 | +14.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €87,245 | €110,415 | +€23,170 | +26.6% |
| Stocks | 30/36 | €87,245 | €110,415 | +€23,170 | +26.6% |
| Amounts receivable within one year | 40/41 | €29,180 | €31,414 | +€2,234 | +7.7% |
| Trade receivables | 40 | €24,662 | €31,414 | +€6,752 | +27.4% |
| Other amounts receivable | 41 | €4,519 | - | -€4,519 | |
| Cash at bank and in hand | 54/58 | €13,544 | €17,301 | +€3,757 | +27.7% |
| Total equity and liabilities | 10/49 | €201,408 | €230,077 | +€28,670 | +14.2% |
| Equity | 10/15 | €157,820 | €181,737 | +€23,917 | +15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,860 | €171,360 | +€24,500 | +16.7% |
| Distributable reserves | 133 | €146,860 | €171,360 | +€24,500 | +16.7% |
| Profit (loss) carried forward | 14 | €4,760 | €4,177 | -€583 | -12.2% |
| Amounts payable | 17/49 | €43,588 | €48,340 | +€4,752 | +10.9% |
| Amounts payable within one year | 42/48 | €43,588 | €48,340 | +€4,752 | +10.9% |
| Trade debts | 44 | €33,918 | €30,709 | -€3,209 | -9.5% |
| Suppliers | 440/4 | €33,918 | €30,709 | -€3,209 | -9.5% |
| Taxes, remuneration and social security | 45 | €5,886 | €17,631 | +€11,745 | +200% |
| Taxes | 450/3 | €2,336 | €10,464 | +€8,128 | +348% |
| Remuneration and social security | 454/9 | €3,550 | €7,167 | +€3,618 | +102% |
| Other amounts payable | 47/48 | €3,784 | - | -€3,784 | |
| Remuneration, social security and pensions | 62 | €36,915 | €73,499 | +€36,583 | +99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €491 | -€170 | -25.7% |
| Other operating charges | 640/8 | €893 | €1,131 | +€238 | +26.6% |
| Non-recurring operating charges | 66A | €7,799 | - | -€7,799 | |
| Gross operating margin | 9900 | €55,688 | €114,278 | +€58,590 | +105% |
| Operating profit (loss) | 9901 | €9,420 | €39,158 | +€29,737 | +316% |
| Financial income | 75/76B | €2,662 | €2,456 | -€206 | -7.7% |
| Recurring financial income | 75 | €2,662 | €2,456 | -€206 | -7.7% |
| Financial charges | 65/66B | €3,716 | €6,212 | +€2,495 | +67.2% |
| Recurring financial charges | 65 | €3,716 | €6,212 | +€2,495 | +67.2% |
| Profit (loss) for the period before taxes | 9903 | €8,367 | €35,402 | +€27,036 | +323% |
| Income taxes | 67/77 | €1,252 | €9,941 | +€8,689 | +694% |
| Profit (loss) for the period | 9904 | €7,115 | €25,462 | +€18,347 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €7,115 | €25,462 | +€18,347 | +258% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.