HAIR CREATIF: what changed
What changed
HAIR CREATIF
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€13,456
2023 · -€10,108+€23,564
Equity
€81,514
2023 · €68,058+€13,456
Cash
€15,717
2023 · €15,517+€200
Balance sheet total
€103,350
2023 · €97,237+€6,113
Largest movements
Assets
- Receivables within one year +€15,015
up €15,015 (+27.9%), from €53,893 to €68,908
of which Other amounts receivable: +€14,972
- Tangible fixed assets -€9,227
down €9,227 (-35.2%), from €26,202 to €16,975
Equity and liabilities
- Profit (loss) carried forward +€13,456
up €13,456 (+28.3%), from €47,598 to €61,054
- Debts after one year -€5,071
down €5,071 (-21.5%), from €23,574 to €18,503
- Tax, wage and social debts -€2,922
down €2,922 (-66.1%), from €4,418 to €1,496
of which Taxes: -€2,241
Income statement
- Staff costs -€31,417
down €31,417 (-27.5%), from €114,385 to €82,968
- Gross operating margin -€11,607
down €11,607 (-9.5%), from €122,382 to €110,775
- Taxes -€2,988
down €2,988 (-49.9%), from €5,988 to €3,000
Change in the result, 2023 to 2024
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 2023
-€10,108
Gross operating margin
-€11,607
Staff costs
+€31,417
Other operating charges
+€184
Financial charges
+€582
Taxes
+€2,988
Result 2024
€13,456
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,281
Investment
-€10
Financing
-€5,071
Cash 2023
€15,517
From operations (derived)
+€5,281
Net result for the year
+€13,456
Depreciation
+€9,237
Stocks and contracts
-€125
Receivables within one year
-€15,015
Trade debts
+€650
Tax, wage and social debts
-€2,922
Investment (derived)
-€10
Investment in fixed assets (net)
-€10
Financing
-€5,071
Debts after one year
-€5,071
Cash 2024
€15,717
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,237 | €103,350 | +€6,113 | +6.3% |
| Fixed assets | 21/28 | €26,202 | €16,975 | -€9,227 | -35.2% |
| Tangible fixed assets | 22/27 | €26,202 | €16,975 | -€9,227 | -35.2% |
| Furniture and vehicles | 24 | €26,202 | €16,975 | -€9,227 | -35.2% |
| Current assets | 29/58 | €71,035 | €86,375 | +€15,340 | +21.6% |
| Stocks and contracts in progress | 3 | €1,625 | €1,750 | +€125 | +7.7% |
| Stocks | 30/36 | €1,625 | €1,750 | +€125 | +7.7% |
| Amounts receivable within one year | 40/41 | €53,893 | €68,908 | +€15,015 | +27.9% |
| Trade receivables | 40 | €1,157 | €1,200 | +€43 | +3.7% |
| Other amounts receivable | 41 | €52,736 | €67,708 | +€14,972 | +28.4% |
| Cash at bank and in hand | 54/58 | €15,517 | €15,717 | +€200 | +1.3% |
| Total equity and liabilities | 10/49 | €97,237 | €103,350 | +€6,113 | +6.3% |
| Equity | 10/15 | €68,058 | €81,514 | +€13,456 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €47,598 | €61,054 | +€13,456 | +28.3% |
| Amounts payable | 17/49 | €29,179 | €21,836 | -€7,343 | -25.2% |
| Amounts payable after more than one year | 17 | €23,574 | €18,503 | -€5,071 | -21.5% |
| Financial debts | 170/4 | €23,574 | €18,503 | -€5,071 | -21.5% |
| Amounts payable within one year | 42/48 | €5,605 | €3,333 | -€2,272 | -40.5% |
| Trade debts | 44 | €1,187 | €1,837 | +€650 | +54.8% |
| Suppliers | 440/4 | €1,187 | €1,837 | +€650 | +54.8% |
| Taxes, remuneration and social security | 45 | €4,418 | €1,496 | -€2,922 | -66.1% |
| Taxes | 450/3 | €2,241 | - | -€2,241 | |
| Remuneration and social security | 454/9 | €2,177 | €1,496 | -€681 | -31.3% |
| Remuneration, social security and pensions | 62 | €114,385 | €82,968 | -€31,417 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,237 | €9,237 | = | 0.0% |
| Other operating charges | 640/8 | €546 | €362 | -€184 | -33.7% |
| Gross operating margin | 9900 | €122,382 | €110,775 | -€11,607 | -9.5% |
| Operating profit (loss) | 9901 | -€1,786 | €18,208 | +€19,994 | |
| Financial charges | 65/66B | €2,334 | €1,752 | -€582 | -24.9% |
| Recurring financial charges | 65 | €2,334 | €1,752 | -€582 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,120 | €16,456 | +€20,576 | |
| Income taxes | 67/77 | €5,988 | €3,000 | -€2,988 | -49.9% |
| Profit (loss) for the period | 9904 | -€10,108 | €13,456 | +€23,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,108 | €13,456 | +€23,564 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.