HET HUIS VAN DE KAPPER: 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.
HET HUIS VAN DE KAPPER
Largest movements
- Tangible fixed assets -€9,541
down €9,541 (-6.6%), from €143,635 to €134,094
- Deferred charges and accrued income -€5,978
down €5,978 (-62.0%), from €9,639 to €3,661
- Receivables within one year +€3,424
up €3,424 (+63.4%), from €5,402 to €8,826
- Cash +€2,901
up €2,901 (+106%), from €2,737 to €5,637
mainly Depreciation (+€9,541) and Deferred charges and accrued income (+€5,978)
- Debts after one year -€10,149
down €10,149 (-9.4%), from €108,134 to €97,984
- Accrued charges and deferred income -€4,260
down €4,260 (-100%), from €4,260 to €0
- Tax, wage and social debts +€4,139
up €4,139 (+72.1%), from €5,740 to €9,879
- Profit (loss) carried forward +€2,635
up €2,635 (+7.3%), from -€35,960 to -€33,325
- Taxes +€1,345
up €1,345 (+107%), from €1,263 to €2,607
- Gross operating margin +€1,290
up €1,290 (+5.2%), from €24,578 to €25,868
- Financial charges -€1,107
down €1,107 (-10.1%), from €11,010 to €9,902
- Financial income +€1,033
up €1,033 (+2,582,400%), from €0 to €1,033
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 | €209,303 | €202,222 | -€7,080 | -3.4% |
| Fixed assets | 21/28 | €143,635 | €134,094 | -€9,541 | -6.6% |
| Tangible fixed assets | 22/27 | €143,635 | €134,094 | -€9,541 | -6.6% |
| Land and buildings | 22 | €143,635 | €134,094 | -€9,541 | -6.6% |
| Current assets | 29/58 | €65,668 | €68,129 | +€2,461 | +3.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €41,024 | +€1,024 | +2.6% |
| Trade receivables | 290 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 291 | - | €41,024 | +€41,024 | |
| Stocks and contracts in progress | 3 | €7,787 | €8,980 | +€1,192 | +15.3% |
| Stocks | 30/36 | €7,787 | €8,980 | +€1,192 | +15.3% |
| Amounts receivable within one year | 40/41 | €5,402 | €8,826 | +€3,424 | +63.4% |
| Other amounts receivable | 41 | €5,402 | €8,826 | +€3,424 | +63.4% |
| Current investments | 50/53 | €103 | €0 | -€103 | -100% |
| Cash at bank and in hand | 54/58 | €2,737 | €5,637 | +€2,901 | +106% |
| Deferred charges and accrued income | 490/1 | €9,639 | €3,661 | -€5,978 | -62.0% |
| Total equity and liabilities | 10/49 | €209,303 | €202,222 | -€7,080 | -3.4% |
| Equity | 10/15 | €59,040 | €61,675 | +€2,635 | +4.5% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,960 | -€33,325 | +€2,635 | +7.3% |
| Amounts payable | 17/49 | €150,263 | €140,547 | -€9,715 | -6.5% |
| Amounts payable after more than one year | 17 | €108,134 | €97,984 | -€10,149 | -9.4% |
| Financial debts | 170/4 | €108,134 | €97,984 | -€10,149 | -9.4% |
| Amounts payable within one year | 42/48 | €37,869 | €42,563 | +€4,694 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €9,885 | €10,149 | +€264 | +2.7% |
| Financial debts | 43 | €8,885 | €9,174 | +€289 | +3.3% |
| Credit institutions | 430/8 | €8,885 | €9,174 | +€289 | +3.3% |
| Trade debts | 44 | €13,359 | €13,360 | +€2 | 0.0% |
| Suppliers | 440/4 | €13,359 | €13,360 | +€2 | 0.0% |
| Taxes, remuneration and social security | 45 | €5,740 | €9,879 | +€4,139 | +72.1% |
| Taxes | 450/3 | €5,740 | €9,879 | +€4,139 | +72.1% |
| Accrued charges and deferred income | 492/3 | €4,260 | €0 | -€4,260 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,541 | €9,541 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,986 | €2,215 | +€230 | +11.6% |
| Gross operating margin | 9900 | €24,578 | €25,868 | +€1,290 | +5.2% |
| Operating profit (loss) | 9901 | €13,051 | €14,111 | +€1,060 | +8.1% |
| Financial income | 75/76B | €0 | €1,033 | +€1,033 | +2,582,400% |
| Recurring financial income | 75 | €0 | €1,033 | +€1,033 | +2,582,400% |
| Financial charges | 65/66B | €11,010 | €9,902 | -€1,107 | -10.1% |
| Recurring financial charges | 65 | €11,010 | €9,902 | -€1,107 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €2,042 | €5,242 | +€3,200 | +157% |
| Income taxes | 67/77 | €1,263 | €2,607 | +€1,345 | +107% |
| Profit (loss) for the period | 9904 | €779 | €2,635 | +€1,856 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €779 | €2,635 | +€1,856 | +238% |
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 25 October 2026 via checked.be.