HAIR PLUS: what changed
HAIR PLUS
Largest movements
- Tangible fixed assets +€39,319
up €39,319 (+204%), from €19,264 to €58,583
of which Furniture and vehicles: +€40,521
- Receivables within one year +€16,132
up €16,132 (+65.5%), from €24,625 to €40,757
of which Other amounts receivable: +€8,323
- Cash -€8,536
down €8,536 (-16.8%), from €50,682 to €42,147
mainly Investment in fixed assets (net) (-€47,986) and Receivables within one year (-€16,132)
- Debts after one year +€29,546
up €29,546 (+1,163%), from €2,540 to €32,086
- Reserves +€12,238
up €12,238 (+36.5%), from €33,572 to €45,810
- Current portion of long-term debt +€7,483
up €7,483 (+211%), from €3,554 to €11,036
- Tax, wage and social debts -€3,995
down €3,995 (-33.2%), from €12,029 to €8,035
of which Taxes: -€5,009
- Gross operating margin -€7,482
down €7,482 (-18.5%), from €40,478 to €32,996
- Taxes -€2,676
down €2,676 (-31.5%), from €8,491 to €5,815
- Staff costs +€2,555
up €2,555 (+419%), from €610 to €3,164
- Financial charges +€978
up €978 (+593%), from €165 to €1,143
- Other operating charges -€718
down €718 (-26.2%), from €2,738 to €2,020
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,833 | €155,227 | +€46,394 | +42.6% |
| Fixed assets | 21/28 | €21,764 | €61,083 | +€39,319 | +181% |
| Tangible fixed assets | 22/27 | €19,264 | €58,583 | +€39,319 | +204% |
| Land and buildings | 22 | €13,501 | €11,030 | -€2,471 | -18.3% |
| Plant, machinery and equipment | 23 | - | €1,268 | +€1,268 | |
| Furniture and vehicles | 24 | €5,764 | €46,285 | +€40,521 | +703% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €87,069 | €94,144 | +€7,075 | +8.1% |
| Stocks and contracts in progress | 3 | €2,202 | €1,998 | -€204 | -9.3% |
| Stocks | 30/36 | €2,202 | €1,998 | -€204 | -9.3% |
| Amounts receivable within one year | 40/41 | €24,625 | €40,757 | +€16,132 | +65.5% |
| Trade receivables | 40 | €20,369 | €28,178 | +€7,809 | +38.3% |
| Other amounts receivable | 41 | €4,256 | €12,579 | +€8,323 | +196% |
| Cash at bank and in hand | 54/58 | €50,682 | €42,147 | -€8,536 | -16.8% |
| Deferred charges and accrued income | 490/1 | €9,560 | €9,242 | -€318 | -3.3% |
| Total equity and liabilities | 10/49 | €108,833 | €155,227 | +€46,394 | +42.6% |
| Equity | 10/15 | €87,065 | €99,302 | +€12,238 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,572 | €45,810 | +€12,238 | +36.5% |
| Distributable reserves | 133 | €33,572 | €45,810 | +€12,238 | +36.5% |
| Profit (loss) carried forward | 14 | €47,292 | €47,292 | = | 0.0% |
| Amounts payable | 17/49 | €21,769 | €55,924 | +€34,156 | +157% |
| Amounts payable after more than one year | 17 | €2,540 | €32,086 | +€29,546 | +1,163% |
| Financial debts | 170/4 | €2,540 | €32,086 | +€29,546 | +1,163% |
| Amounts payable within one year | 42/48 | €19,228 | €23,838 | +€4,610 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €3,554 | €11,036 | +€7,483 | +211% |
| Trade debts | 44 | €3,645 | €4,767 | +€1,122 | +30.8% |
| Suppliers | 440/4 | €3,645 | €4,767 | +€1,122 | +30.8% |
| Taxes, remuneration and social security | 45 | €12,029 | €8,035 | -€3,995 | -33.2% |
| Taxes | 450/3 | €12,029 | €7,021 | -€5,009 | -41.6% |
| Remuneration and social security | 454/9 | - | €1,014 | +€1,014 | |
| Remuneration, social security and pensions | 62 | €610 | €3,164 | +€2,555 | +419% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,045 | €8,667 | +€622 | +7.7% |
| Other operating charges | 640/8 | €2,738 | €2,020 | -€718 | -26.2% |
| Gross operating margin | 9900 | €40,478 | €32,996 | -€7,482 | -18.5% |
| Operating profit (loss) | 9901 | €29,085 | €19,144 | -€9,941 | -34.2% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €165 | €1,143 | +€978 | +593% |
| Recurring financial charges | 65 | €165 | €1,143 | +€978 | +593% |
| Profit (loss) for the period before taxes | 9903 | €28,920 | €18,053 | -€10,867 | -37.6% |
| Income taxes | 67/77 | €8,491 | €5,815 | -€2,676 | -31.5% |
| Profit (loss) for the period | 9904 | €20,429 | €12,238 | -€8,191 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,429 | €12,238 | -€8,191 | -40.1% |
Next steps
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.