HAIR & STUDIO: 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 & STUDIO
Largest movements
- Cash +€3,662
up €3,662 (+6,305%), from €58 to €3,720
mainly Stocks and contracts (+€2,565) and Net result for the year (+€1,675)
- Stocks and contracts -€2,565
no longer reported in 2025 (was €2,565)
- Receivables within one year +€185
new in 2025: €185
- Other debts -€2,121
no longer reported in 2025 (was €2,121)
- Profit (loss) carried forward +€1,675
up €1,675 (+81.6%), from -€2,053 to -€378
- Tax, wage and social debts +€970
up €970 (+38.0%), from €2,554 to €3,525
of which Taxes: +€970
- Trade debts +€758
new in 2025: €758
- Gross operating margin +€2,685
up €2,685, from -€847 to €1,838
- Depreciation -€894
no longer reported in 2025 (was €894)
- Other operating charges -€158
down €158 (-70.7%), from €224 to €66
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.
Derived cash bridge
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 | €2,623 | €3,905 | +€1,282 | +48.9% |
| Current assets | 29/58 | €2,623 | €3,905 | +€1,282 | +48.9% |
| Stocks and contracts in progress | 3 | €2,565 | - | -€2,565 | |
| Stocks | 30/36 | €2,565 | - | -€2,565 | |
| Amounts receivable within one year | 40/41 | - | €185 | +€185 | |
| Trade receivables | 40 | - | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €58 | €3,720 | +€3,662 | +6,305% |
| Total equity and liabilities | 10/49 | €2,623 | €3,905 | +€1,282 | +48.9% |
| Equity | 10/15 | -€2,053 | -€378 | +€1,675 | +81.6% |
| Profit (loss) carried forward | 14 | -€2,053 | -€378 | +€1,675 | +81.6% |
| Amounts payable | 17/49 | €4,676 | €4,283 | -€393 | -8.4% |
| Amounts payable within one year | 42/48 | €4,676 | €4,283 | -€393 | -8.4% |
| Trade debts | 44 | - | €758 | +€758 | |
| Suppliers | 440/4 | - | €758 | +€758 | |
| Taxes, remuneration and social security | 45 | €2,554 | €3,525 | +€970 | +38.0% |
| Taxes | 450/3 | €362 | €1,332 | +€970 | +268% |
| Remuneration and social security | 454/9 | €2,193 | €2,193 | = | 0.0% |
| Other amounts payable | 47/48 | €2,121 | - | -€2,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €894 | - | -€894 | |
| Other operating charges | 640/8 | €224 | €66 | -€158 | -70.7% |
| Gross operating margin | 9900 | -€847 | €1,838 | +€2,685 | |
| Operating profit (loss) | 9901 | -€1,965 | €1,772 | +€3,737 | |
| Financial charges | 65/66B | €88 | €97 | +€9 | +10.6% |
| Recurring financial charges | 65 | €88 | €97 | +€9 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,053 | €1,675 | +€3,728 | |
| Profit (loss) for the period | 9904 | -€2,053 | €1,675 | +€3,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,053 | €1,675 | +€3,728 |
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 27 October 2026 via checked.be.