Hairsalon Lien: 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.
Hairsalon Lien
Largest movements
- Tangible fixed assets +€43,375
up €43,375 (+506%), from €8,578 to €51,953
of which Furniture and vehicles: +€37,837
- Receivables within one year -€8,156
no longer reported in 2025 (was €8,156)
- Cash -€6,388
down €6,388 (-15.8%), from €40,385 to €33,997
mainly Investment in fixed assets (net) (-€48,993) and Other debts (-€2,104)
- Reserves +€22,704
up €22,704 (+57.7%), from €39,368 to €62,073
- Tax, wage and social debts +€8,793
up €8,793 (+52.0%), from €16,922 to €25,715
of which Taxes: +€7,244
- Other debts -€2,104
down €2,104 (-28.9%), from €7,291 to €5,188
- Staff costs -€20,845
down €20,845 (-36.8%), from €56,614 to €35,769
- Gross operating margin -€9,818
down €9,818 (-11.5%), from €85,545 to €75,727
- Depreciation +€4,227
up €4,227 (+304%), from €1,391 to €5,618
- Taxes +€2,096
up €2,096 (+32.3%), from €6,485 to €8,580
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 | €70,396 | €99,301 | +€28,906 | +41.1% |
| Fixed assets | 21/28 | €8,578 | €51,953 | +€43,375 | +506% |
| Tangible fixed assets | 22/27 | €8,578 | €51,953 | +€43,375 | +506% |
| Plant, machinery and equipment | 23 | €2,460 | €2,497 | +€37 | +1.5% |
| Furniture and vehicles | 24 | €6,119 | €43,956 | +€37,837 | +618% |
| Other tangible fixed assets | 26 | - | €5,501 | +€5,501 | |
| Current assets | 29/58 | €61,817 | €47,348 | -€14,469 | -23.4% |
| Stocks and contracts in progress | 3 | €12,706 | €13,351 | +€645 | +5.1% |
| Stocks | 30/36 | €12,706 | €13,351 | +€645 | +5.1% |
| Amounts receivable within one year | 40/41 | €8,156 | - | -€8,156 | |
| Trade receivables | 40 | €8,156 | - | -€8,156 | |
| Cash at bank and in hand | 54/58 | €40,385 | €33,997 | -€6,388 | -15.8% |
| Deferred charges and accrued income | 490/1 | €571 | - | -€571 | |
| Total equity and liabilities | 10/49 | €70,396 | €99,301 | +€28,906 | +41.1% |
| Equity | 10/15 | €45,368 | €68,073 | +€22,704 | +50.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €39,368 | €62,073 | +€22,704 | +57.7% |
| Distributable reserves | 133 | €39,368 | €62,073 | +€22,704 | +57.7% |
| Amounts payable | 17/49 | €25,027 | €31,229 | +€6,202 | +24.8% |
| Amounts payable within one year | 42/48 | €25,027 | €31,229 | +€6,202 | +24.8% |
| Trade debts | 44 | €814 | €326 | -€488 | -59.9% |
| Suppliers | 440/4 | €814 | €326 | -€488 | -59.9% |
| Taxes, remuneration and social security | 45 | €16,922 | €25,715 | +€8,793 | +52.0% |
| Taxes | 450/3 | €11,587 | €18,831 | +€7,244 | +62.5% |
| Remuneration and social security | 454/9 | €5,335 | €6,884 | +€1,549 | +29.0% |
| Other amounts payable | 47/48 | €7,291 | €5,188 | -€2,104 | -28.9% |
| Remuneration, social security and pensions | 62 | €56,614 | €35,769 | -€20,845 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €5,618 | +€4,227 | +304% |
| Other operating charges | 640/8 | €529 | €978 | +€449 | +85.0% |
| Gross operating margin | 9900 | €85,545 | €75,727 | -€9,818 | -11.5% |
| Operating profit (loss) | 9901 | €27,011 | €33,362 | +€6,351 | +23.5% |
| Financial income | 75/76B | €58 | €0 | -€58 | -100.0% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100.0% |
| Financial charges | 65/66B | €716 | €412 | -€305 | -42.5% |
| Recurring financial charges | 65 | €716 | €412 | -€305 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €26,353 | €32,951 | +€6,598 | +25.0% |
| Income taxes | 67/77 | €6,485 | €8,580 | +€2,096 | +32.3% |
| Profit (loss) for the period | 9904 | €19,868 | €24,370 | +€4,502 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,868 | €24,370 | +€4,502 | +22.7% |
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 24 October 2026 via checked.be.