HAIR - TONIC: 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 - TONIC
Largest movements
- Cash +€8,467
up €8,467 (+107%), from €7,895 to €16,363
mainly Net result for the year (+€6,005) and Other debts (+€1,814)
- Stocks and contracts -€337
down €337 (-29.1%), from €1,156 to €819
- Profit (loss) carried forward +€6,005
up €6,005 (+7.4%), from -€81,608 to -€75,603
- Other debts +€1,814
up €1,814 (+3.1%), from €58,323 to €60,138
- Tax, wage and social debts +€323
up €323 (+21.7%), from €1,488 to €1,811
- Gross operating margin -€2,416
down €2,416 (-23.5%), from €10,283 to €7,867
- Staff costs -€408
down €408 (-70.6%), from €578 to €170
- Other operating charges +€341
up €341 (+41.5%), from €823 to €1,165
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 | €9,084 | €17,327 | +€8,243 | +90.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €9,084 | €17,327 | +€8,243 | +90.7% |
| Stocks and contracts in progress | 3 | €1,156 | €819 | -€337 | -29.1% |
| Stocks | 30/36 | €1,156 | €819 | -€337 | -29.1% |
| Amounts receivable within one year | 40/41 | - | €1 | +€1 | |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €7,895 | €16,363 | +€8,467 | +107% |
| Deferred charges and accrued income | 490/1 | €33 | €143 | +€111 | +341% |
| Total equity and liabilities | 10/49 | €9,084 | €17,327 | +€8,243 | +90.7% |
| Equity | 10/15 | -€51,749 | -€45,744 | +€6,005 | +11.6% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €111 | €111 | = | 0.0% |
| Distributable reserves | 133 | €111 | €111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,608 | -€75,603 | +€6,005 | +7.4% |
| Amounts payable | 17/49 | €60,833 | €63,071 | +€2,238 | +3.7% |
| Amounts payable within one year | 42/48 | €60,833 | €63,071 | +€2,238 | +3.7% |
| Trade debts | 44 | €1,021 | €1,122 | +€101 | +9.9% |
| Suppliers | 440/4 | €1,021 | €1,122 | +€101 | +9.9% |
| Taxes, remuneration and social security | 45 | €1,488 | €1,811 | +€323 | +21.7% |
| Taxes | 450/3 | €1,488 | €1,811 | +€323 | +21.7% |
| Other amounts payable | 47/48 | €58,323 | €60,138 | +€1,814 | +3.1% |
| Remuneration, social security and pensions | 62 | €578 | €170 | -€408 | -70.6% |
| Other operating charges | 640/8 | €823 | €1,165 | +€341 | +41.5% |
| Gross operating margin | 9900 | €10,283 | €7,867 | -€2,416 | -23.5% |
| Operating profit (loss) | 9901 | €8,882 | €6,533 | -€2,349 | -26.5% |
| Financial income | 75/76B | €14 | €4 | -€10 | -68.9% |
| Recurring financial income | 75 | €14 | €4 | -€10 | -68.9% |
| Financial charges | 65/66B | €442 | €537 | +€95 | +21.4% |
| Recurring financial charges | 65 | €442 | €537 | +€95 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €8,454 | €6,000 | -€2,454 | -29.0% |
| Income taxes | 67/77 | €4 | -€4 | -€8 | |
| Profit (loss) for the period | 9904 | €8,450 | €6,005 | -€2,445 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,450 | €6,005 | -€2,445 | -28.9% |
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 19 October 2026 via checked.be.