Het Kapsalon ODK: 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 Kapsalon ODK
Largest movements
- Receivables within one year +€4,628
up €4,628 (+126%), from €3,684 to €8,312
- Receivables after one year -€3,000
down €3,000 (-14.3%), from €21,000 to €18,000
- Stocks and contracts -€560
down €560 (-37.1%), from €1,510 to €950
- Tangible fixed assets -€409
down €409 (-32.4%), from €1,261 to €853
- Tax, wage and social debts +€2,861
up €2,861 (+55.3%), from €5,175 to €8,037
- Debts after one year -€2,500
no longer reported in 2025 (was €2,500)
- Other debts -€2,003
no longer reported in 2025 (was €2,003)
- Reserves +€1,401
new in 2025: €1,401
- Trade debts -€1,332
down €1,332 (-36.1%), from €3,691 to €2,359
- Staff costs -€4,694
no longer reported in 2025 (was €4,694)
- Gross operating margin -€1,606
down €1,606 (-14.9%), from €10,801 to €9,195
- Financial charges +€850
up €850 (+62.6%), from €1,357 to €2,207
- Taxes +€601
up €601 (+31.8%), from €1,891 to €2,493
- Other operating charges +€126
up €126 (+6.4%), from €1,962 to €2,089
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 | €30,035 | €30,716 | +€681 | +2.3% |
| Fixed assets | 21/28 | €1,624 | €1,165 | -€459 | -28.2% |
| Intangible fixed assets | 21 | €363 | €313 | -€50 | -13.8% |
| Tangible fixed assets | 22/27 | €1,261 | €853 | -€409 | -32.4% |
| Plant, machinery and equipment | 23 | €1,261 | €853 | -€409 | -32.4% |
| Current assets | 29/58 | €28,411 | €29,551 | +€1,140 | +4.0% |
| Amounts receivable after more than one year | 29 | €21,000 | €18,000 | -€3,000 | -14.3% |
| Other amounts receivable | 291 | €21,000 | €18,000 | -€3,000 | -14.3% |
| Stocks and contracts in progress | 3 | €1,510 | €950 | -€560 | -37.1% |
| Stocks | 30/36 | €1,510 | €950 | -€560 | -37.1% |
| Amounts receivable within one year | 40/41 | €3,684 | €8,312 | +€4,628 | +126% |
| Other amounts receivable | 41 | €3,684 | €8,312 | +€4,628 | +126% |
| Cash at bank and in hand | 54/58 | €2,217 | €2,251 | +€34 | +1.5% |
| Deferred charges and accrued income | 490/1 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €30,035 | €30,716 | +€681 | +2.3% |
| Equity | 10/15 | €2,988 | €5,401 | +€2,413 | +80.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €1,401 | +€1,401 | |
| Distributable reserves | 133 | - | €1,401 | +€1,401 | |
| Profit (loss) carried forward | 14 | -€1,012 | - | +€1,012 | |
| Amounts payable | 17/49 | €27,046 | €25,315 | -€1,731 | -6.4% |
| Amounts payable after more than one year | 17 | €2,500 | - | -€2,500 | |
| Financial debts | 170/4 | €2,500 | - | -€2,500 | |
| Amounts payable within one year | 42/48 | €24,546 | €25,314 | +€768 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €4,109 | €4,943 | +€834 | +20.3% |
| Financial debts | 43 | €9,567 | €9,975 | +€408 | +4.3% |
| Credit institutions | 430/8 | €9,567 | €9,975 | +€408 | +4.3% |
| Trade debts | 44 | €3,691 | €2,359 | -€1,332 | -36.1% |
| Suppliers | 440/4 | €3,691 | €2,359 | -€1,332 | -36.1% |
| Taxes, remuneration and social security | 45 | €5,175 | €8,037 | +€2,861 | +55.3% |
| Taxes | 450/3 | €5,175 | €8,037 | +€2,861 | +55.3% |
| Other amounts payable | 47/48 | €2,003 | - | -€2,003 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €4,694 | - | -€4,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | = | 0.0% |
| Other operating charges | 640/8 | €1,962 | €2,089 | +€126 | +6.4% |
| Gross operating margin | 9900 | €10,801 | €9,195 | -€1,606 | -14.9% |
| Operating profit (loss) | 9901 | €3,687 | €6,648 | +€2,961 | +80.3% |
| Financial income | 75/76B | €410 | €464 | +€54 | +13.2% |
| Recurring financial income | 75 | €410 | €464 | +€54 | +13.2% |
| Financial charges | 65/66B | €1,357 | €2,207 | +€850 | +62.6% |
| Recurring financial charges | 65 | €1,357 | €2,207 | +€850 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €2,739 | €4,905 | +€2,166 | +79.1% |
| Income taxes | 67/77 | €1,891 | €2,493 | +€601 | +31.8% |
| Profit (loss) for the period | 9904 | €848 | €2,413 | +€1,565 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €2,413 | +€1,565 | +185% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.