Il Piccolo Barbiere: what changed
Il Piccolo Barbiere
Largest movements
- Tangible fixed assets -€5,789
down €5,789 (-18.1%), from €32,001 to €26,212
of which Furniture and vehicles: -€5,255
- Cash +€5,026
up €5,026 (+46.5%), from €10,817 to €15,843
mainly Depreciation (+€5,215) and Trade debts (+€4,189)
- Receivables within one year -€2,058
no longer reported in 2026 (was €2,058)
- Profit (loss) carried forward -€8,139
down €8,139 (-61.1%), from -€13,325 to -€21,464
- Trade debts +€4,189
up €4,189, from €0 to €4,189
- Tax, wage and social debts -€4,188
down €4,188 (-38.5%), from €10,871 to €6,683
of which Remuneration and social security: -€4,131
- Other debts +€2,612
up €2,612 (+11.9%), from €21,975 to €24,588
- Debts after one year +€2,367
up €2,367 (+22.6%), from €10,465 to €12,832
- Staff costs +€20,256
up €20,256 (+67.8%), from €29,885 to €50,141
- Gross operating margin +€20,147
up €20,147 (+52.9%), from €38,079 to €58,226
- Other operating charges +€8,920
up €8,920 (+1,742%), from €512 to €9,432
- Depreciation -€1,673
down €1,673 (-24.3%), from €6,888 to €5,215
- Financial charges +€753
up €753 (+110%), from €687 to €1,440
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,946 | €44,237 | -€2,709 | -5.8% |
| Fixed assets | 21/28 | €33,861 | €28,072 | -€5,789 | -17.1% |
| Tangible fixed assets | 22/27 | €32,001 | €26,212 | -€5,789 | -18.1% |
| Plant, machinery and equipment | 23 | €961 | €428 | -€533 | -55.5% |
| Furniture and vehicles | 24 | €31,040 | €25,784 | -€5,255 | -16.9% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €13,085 | €16,165 | +€3,080 | +23.5% |
| Stocks and contracts in progress | 3 | €211 | €323 | +€112 | +53.2% |
| Stocks | 30/36 | €211 | €323 | +€112 | +53.2% |
| Amounts receivable within one year | 40/41 | €2,058 | - | -€2,058 | |
| Trade receivables | 40 | €2,058 | - | -€2,058 | |
| Cash at bank and in hand | 54/58 | €10,817 | €15,843 | +€5,026 | +46.5% |
| Total equity and liabilities | 10/49 | €46,946 | €44,237 | -€2,709 | -5.8% |
| Equity | 10/15 | -€3,325 | -€11,464 | -€8,139 | -245% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,325 | -€21,464 | -€8,139 | -61.1% |
| Amounts payable | 17/49 | €50,271 | €55,701 | +€5,430 | +10.8% |
| Amounts payable after more than one year | 17 | €10,465 | €12,832 | +€2,367 | +22.6% |
| Financial debts | 170/4 | €10,465 | €12,832 | +€2,367 | +22.6% |
| Amounts payable within one year | 42/48 | €39,806 | €42,869 | +€3,062 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €6,960 | €7,409 | +€449 | +6.5% |
| Trade debts | 44 | €0 | €4,189 | +€4,189 | |
| Suppliers | 440/4 | €0 | €4,189 | +€4,189 | |
| Taxes, remuneration and social security | 45 | €10,871 | €6,683 | -€4,188 | -38.5% |
| Taxes | 450/3 | €1,952 | €1,895 | -€56 | -2.9% |
| Remuneration and social security | 454/9 | €8,919 | €4,788 | -€4,131 | -46.3% |
| Other amounts payable | 47/48 | €21,975 | €24,588 | +€2,612 | +11.9% |
| Remuneration, social security and pensions | 62 | €29,885 | €50,141 | +€20,256 | +67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,888 | €5,215 | -€1,673 | -24.3% |
| Other operating charges | 640/8 | €512 | €9,432 | +€8,920 | +1,742% |
| Gross operating margin | 9900 | €38,079 | €58,226 | +€20,147 | +52.9% |
| Operating profit (loss) | 9901 | €793 | -€6,562 | -€7,355 | |
| Financial charges | 65/66B | €687 | €1,440 | +€753 | +110% |
| Recurring financial charges | 65 | €687 | €1,440 | +€753 | +110% |
| Profit (loss) for the period before taxes | 9903 | €106 | -€8,002 | -€8,108 | |
| Income taxes | 67/77 | €66 | €136 | +€71 | +107% |
| Profit (loss) for the period | 9904 | €40 | -€8,139 | -€8,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €40 | -€8,139 | -€8,179 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.