HAIR DIFFUSION: 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 DIFFUSION
Largest movements
- Tangible fixed assets -€2,588
down €2,588 (-24.7%), from €10,476 to €7,887
of which Other tangible fixed assets: -€1,494
- Cash -€1,325
down €1,325 (-20.7%), from €6,405 to €5,081
mainly Net result for the year (-€4,046) and Receivables within one year (-€761)
- Receivables within one year +€761
up €761 (+7.7%), from €9,866 to €10,627
of which Other amounts receivable: +€462
- Profit (loss) carried forward -€4,046
down €4,046 (-91.1%), from €4,444 to €398
- Tax, wage and social debts +€446
up €446 (+11.3%), from €3,957 to €4,404
of which Taxes: +€1,192
- Gross operating margin -€24,770
down €24,770 (-96.1%), from €25,787 to €1,017
- Staff costs -€11,391
down €11,391 (-98.4%), from €11,574 to €183
- Depreciation -€2,112
down €2,112 (-44.9%), from €4,701 to €2,588
- Taxes -€673
down €673 (-60.1%), from €1,120 to €447
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 | €29,120 | €25,738 | -€3,381 | -11.6% |
| Fixed assets | 21/28 | €11,664 | €9,075 | -€2,588 | -22.2% |
| Tangible fixed assets | 22/27 | €10,476 | €7,887 | -€2,588 | -24.7% |
| Furniture and vehicles | 24 | €3,520 | €2,425 | -€1,095 | -31.1% |
| Other tangible fixed assets | 26 | €6,955 | €5,462 | -€1,494 | -21.5% |
| Financial fixed assets | 28 | €1,188 | €1,188 | = | 0.0% |
| Current assets | 29/58 | €17,456 | €16,663 | -€793 | -4.5% |
| Stocks and contracts in progress | 3 | €242 | €202 | -€41 | -16.7% |
| Stocks | 30/36 | €242 | €202 | -€41 | -16.7% |
| Amounts receivable within one year | 40/41 | €9,866 | €10,627 | +€761 | +7.7% |
| Trade receivables | 40 | - | €299 | +€299 | |
| Other amounts receivable | 41 | €9,866 | €10,328 | +€462 | +4.7% |
| Cash at bank and in hand | 54/58 | €6,405 | €5,081 | -€1,325 | -20.7% |
| Deferred charges and accrued income | 490/1 | €943 | €754 | -€189 | -20.0% |
| Total equity and liabilities | 10/49 | €29,120 | €25,738 | -€3,381 | -11.6% |
| Equity | 10/15 | €24,895 | €20,849 | -€4,046 | -16.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,444 | €398 | -€4,046 | -91.1% |
| Amounts payable | 17/49 | €4,225 | €4,890 | +€665 | +15.7% |
| Amounts payable within one year | 42/48 | €4,225 | €4,890 | +€665 | +15.7% |
| Trade debts | 44 | €267 | €486 | +€218 | +81.7% |
| Suppliers | 440/4 | €267 | €486 | +€218 | +81.7% |
| Taxes, remuneration and social security | 45 | €3,957 | €4,404 | +€446 | +11.3% |
| Taxes | 450/3 | €3,211 | €4,404 | +€1,192 | +37.1% |
| Remuneration and social security | 454/9 | €746 | - | -€746 | |
| Remuneration, social security and pensions | 62 | €11,574 | €183 | -€11,391 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,701 | €2,588 | -€2,112 | -44.9% |
| Other operating charges | 640/8 | €1,657 | €1,421 | -€235 | -14.2% |
| Gross operating margin | 9900 | €25,787 | €1,017 | -€24,770 | -96.1% |
| Operating profit (loss) | 9901 | €7,855 | -€3,176 | -€11,031 | |
| Financial income | 75/76B | €3 | €6 | +€3 | +99.7% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +99.7% |
| Financial charges | 65/66B | €623 | €430 | -€194 | -31.1% |
| Recurring financial charges | 65 | €623 | €430 | -€194 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €7,235 | -€3,599 | -€10,834 | |
| Income taxes | 67/77 | €1,120 | €447 | -€673 | -60.1% |
| Profit (loss) for the period | 9904 | €6,115 | -€4,046 | -€10,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,115 | -€4,046 | -€10,161 |
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 12 October 2026 via checked.be.