Hair Evolution: 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 Evolution
Largest movements
- Cash +€735
up €735 (+98.7%), from €744 to €1,479
- Tangible fixed assets -€254
down €254 (-1.5%), from €17,503 to €17,249
- Other debts +€13,052
up €13,052 (+542%), from €2,407 to €15,459
- Debts after one year -€12,438
down €12,438 (-68.9%), from €18,045 to €5,607
- Current portion of long-term debt +€8,000
up €8,000 (+134%), from €5,951 to €13,951
- Short-term financial debts -€5,000
no longer reported in 2025 (was €5,000)
- Accrued charges and deferred income -€2,041
no longer reported in 2025 (was €2,041)
- Staff costs -€16,639
no longer reported in 2025 (was €16,639)
- Gross operating margin -€4,531
down €4,531 (-28.9%), from €15,650 to €11,119
- Financial charges +€626
up €626 (+84.8%), from €739 to €1,365
- Depreciation +€255
up €255 (+2.9%), from €8,751 to €9,007
- Other operating charges +€165
up €165 (+16.7%), from €988 to €1,154
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,287 | €20,767 | +€481 | +2.4% |
| Fixed assets | 21/28 | €19,543 | €19,289 | -€254 | -1.3% |
| Tangible fixed assets | 22/27 | €17,503 | €17,249 | -€254 | -1.5% |
| Plant, machinery and equipment | 23 | €17,503 | €17,249 | -€254 | -1.5% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €744 | €1,479 | +€735 | +98.7% |
| Cash at bank and in hand | 54/58 | €744 | €1,479 | +€735 | +98.7% |
| Total equity and liabilities | 10/49 | €20,287 | €20,767 | +€481 | +2.4% |
| Equity | 10/15 | -€18,886 | -€19,283 | -€397 | -2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,886 | -€20,283 | -€397 | -2.0% |
| Amounts payable | 17/49 | €39,173 | €40,051 | +€878 | +2.2% |
| Amounts payable after more than one year | 17 | €18,045 | €5,607 | -€12,438 | -68.9% |
| Financial debts | 170/4 | €18,045 | €5,607 | -€12,438 | -68.9% |
| Amounts payable within one year | 42/48 | €19,087 | €34,444 | +€15,357 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €5,951 | €13,951 | +€8,000 | +134% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Other loans | 439 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €928 | €103 | -€825 | -88.9% |
| Suppliers | 440/4 | €928 | €103 | -€825 | -88.9% |
| Taxes, remuneration and social security | 45 | €4,801 | €4,931 | +€130 | +2.7% |
| Taxes | 450/3 | €4,524 | €4,931 | +€407 | +9.0% |
| Remuneration and social security | 454/9 | €277 | - | -€277 | |
| Other amounts payable | 47/48 | €2,407 | €15,459 | +€13,052 | +542% |
| Accrued charges and deferred income | 492/3 | €2,041 | - | -€2,041 | |
| Remuneration, social security and pensions | 62 | €16,639 | - | -€16,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,751 | €9,007 | +€255 | +2.9% |
| Other operating charges | 640/8 | €988 | €1,154 | +€165 | +16.7% |
| Gross operating margin | 9900 | €15,650 | €11,119 | -€4,531 | -28.9% |
| Operating profit (loss) | 9901 | -€10,729 | €959 | +€11,688 | |
| Financial charges | 65/66B | €739 | €1,365 | +€626 | +84.8% |
| Recurring financial charges | 65 | €739 | €1,365 | +€626 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,467 | -€405 | +€11,062 | +96.5% |
| Income taxes | 67/77 | €240 | €214 | -€27 | -11.0% |
| Profit (loss) for the period | 9904 | -€11,707 | -€619 | +€11,088 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,707 | -€619 | +€11,088 | +94.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.