hair libre: 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 libre
Largest movements
- Cash +€31,340
up €31,340 (+112%), from €27,954 to €59,294
- Tangible fixed assets -€13,199
down €13,199 (-9.0%), from €145,879 to €132,680
of which Land and buildings: -€10,560
- Receivables within one year -€2,702
down €2,702 (-9.3%), from €29,120 to €26,417
of which Trade receivables: -€3,031
- Profit (loss) carried forward +€35,301
up €35,301 (+71.4%), from -€49,454 to -€14,153
- Debts after one year -€30,628
down €30,628 (-58.0%), from €52,765 to €22,137
- Trade debts +€16,805
up €16,805 (+103%), from €16,285 to €33,090
- Tax, wage and social debts -€9,011
down €9,011 (-21.4%), from €42,107 to €33,096
of which Taxes: -€11,289
- Taxes +€7,369
new in 2025: €7,369
- Financial charges -€2,880
down €2,880 (-41.2%), from €6,987 to €4,107
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 | €218,236 | €233,773 | +€15,537 | +7.1% |
| Fixed assets | 21/28 | €145,879 | €132,680 | -€13,199 | -9.0% |
| Tangible fixed assets | 22/27 | €145,879 | €132,680 | -€13,199 | -9.0% |
| Land and buildings | 22 | €141,920 | €131,360 | -€10,560 | -7.4% |
| Leasing and similar rights | 25 | €3,959 | €1,320 | -€2,639 | -66.7% |
| Current assets | 29/58 | €72,358 | €101,094 | +€28,736 | +39.7% |
| Stocks and contracts in progress | 3 | €15,285 | €15,383 | +€98 | +0.6% |
| Stocks | 30/36 | €15,285 | €15,383 | +€98 | +0.6% |
| Amounts receivable within one year | 40/41 | €29,120 | €26,417 | -€2,702 | -9.3% |
| Trade receivables | 40 | €4,000 | €969 | -€3,031 | -75.8% |
| Other amounts receivable | 41 | €25,120 | €25,448 | +€328 | +1.3% |
| Cash at bank and in hand | 54/58 | €27,954 | €59,294 | +€31,340 | +112% |
| Total equity and liabilities | 10/49 | €218,236 | €233,773 | +€15,537 | +7.1% |
| Equity | 10/15 | -€28,994 | €6,307 | +€35,301 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,454 | -€14,153 | +€35,301 | +71.4% |
| Amounts payable | 17/49 | €247,231 | €227,466 | -€19,764 | -8.0% |
| Amounts payable after more than one year | 17 | €52,765 | €22,137 | -€30,628 | -58.0% |
| Financial debts | 170/4 | €52,765 | €22,137 | -€30,628 | -58.0% |
| Amounts payable within one year | 42/48 | €194,466 | €205,329 | +€10,864 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €26,516 | €27,858 | +€1,342 | +5.1% |
| Trade debts | 44 | €16,285 | €33,090 | +€16,805 | +103% |
| Suppliers | 440/4 | €16,285 | €33,090 | +€16,805 | +103% |
| Taxes, remuneration and social security | 45 | €42,107 | €33,096 | -€9,011 | -21.4% |
| Taxes | 450/3 | €21,578 | €10,289 | -€11,289 | -52.3% |
| Remuneration and social security | 454/9 | €20,529 | €22,807 | +€2,278 | +11.1% |
| Other amounts payable | 47/48 | €109,557 | €111,285 | +€1,728 | +1.6% |
| Remuneration, social security and pensions | 62 | €194,873 | €196,584 | +€1,711 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €6,600 | -€30 | -0.4% |
| Other operating charges | 640/8 | €2,945 | €3,433 | +€488 | +16.6% |
| Gross operating margin | 9900 | €231,056 | €232,516 | +€1,460 | +0.6% |
| Operating profit (loss) | 9901 | €26,609 | €25,899 | -€709 | -2.7% |
| Financial income | 75/76B | €4 | €168 | +€164 | +4,680% |
| Recurring financial income | 75 | €4 | €168 | +€164 | +4,680% |
| Financial charges | 65/66B | €6,987 | €4,107 | -€2,880 | -41.2% |
| Recurring financial charges | 65 | €6,987 | €4,107 | -€2,880 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €19,626 | €21,960 | +€2,334 | +11.9% |
| Income taxes | 67/77 | - | €7,369 | +€7,369 | |
| Profit (loss) for the period | 9904 | €19,626 | €14,591 | -€5,035 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,626 | €14,591 | -€5,035 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.