Kapsalon Annick: what changed
Two fiscal 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.
Kapsalon Annick
Largest movements
- Tangible fixed assets -€17,815
down €17,815 (-28.8%), from €61,901 to €44,086
of which Leasing and similar rights: -€10,618
- Stocks and contracts +€9,932
up €9,932 (+138.3%), from €7,182 to €17,114
- Cash +€5,170
up €5,170 (+11.4%), from €45,169 to €50,339
mainly Net result for the year (+€30,400) and Depreciation (+€19,388)
- Other debts -€17,909
down €17,909 (-52.2%), from €34,295 to €16,386
- Profit (loss) carried forward +€13,400
up €13,400 (+36.8%), from €36,456 to €49,856
- Tax, wage and social debts +€12,997
up €12,997 (+148.1%), from €8,777 to €21,774
of which Taxes: +€9,132
- Debts after one year -€10,256
down €10,256 (-43.3%), from €23,678 to €13,422
- Accrued charges and deferred income -€1,454
down €1,454 (-49.2%), from €2,953 to €1,499
- Gross operating margin +€28,007
up €28,007 (+26.4%), from €106,001 to €134,009
- Staff costs +€16,687
up €16,687 (+31.4%), from €53,093 to €69,780
- Taxes +€4,842
up €4,842 (+129.5%), from €3,739 to €8,581
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.
Cash bridge derived
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 | €121,983 | €119,225 | -€2,758 | -2.3% |
| Fixed assets | 21/28 | €61,901 | €44,086 | -€17,815 | -28.8% |
| Tangible fixed assets | 22/27 | €61,901 | €44,086 | -€17,815 | -28.8% |
| Plant, machinery and equipment | 23 | €1,720 | €1,254 | -€466 | -27.1% |
| Furniture and vehicles | 24 | €2,455 | €1,319 | -€1,136 | -46.3% |
| Leasing and similar rights | 25 | €20,553 | €9,936 | -€10,618 | -51.7% |
| Other tangible fixed assets | 26 | €37,173 | €31,577 | -€5,596 | -15.1% |
| Current assets | 29/58 | €60,082 | €75,139 | +€15,058 | +25.1% |
| Stocks and contracts in progress | 3 | €7,182 | €17,114 | +€9,932 | +138.3% |
| Stocks | 30/36 | €7,182 | €17,114 | +€9,932 | +138.3% |
| Amounts receivable within one year | 40/41 | €4,876 | €4,653 | -€223 | -4.6% |
| Trade receivables | 40 | €276 | €359 | +€83 | +30.0% |
| Other amounts receivable | 41 | €4,600 | €4,294 | -€306 | -6.7% |
| Cash at bank and in hand | 54/58 | €45,169 | €50,339 | +€5,170 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,855 | €3,034 | +€179 | +6.3% |
| Total equity and liabilities | 10/49 | €121,983 | €119,225 | -€2,758 | -2.3% |
| Equity | 10/15 | €39,456 | €52,856 | +€13,400 | +34.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,456 | €49,856 | +€13,400 | +36.8% |
| Amounts payable | 17/49 | €82,526 | €66,368 | -€16,158 | -19.6% |
| Amounts payable after more than one year | 17 | €23,678 | €13,422 | -€10,256 | -43.3% |
| Financial debts | 170/4 | €23,678 | €13,422 | -€10,256 | -43.3% |
| Amounts payable within one year | 42/48 | €55,895 | €51,447 | -€4,448 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €10,264 | €10,256 | -€8 | -0.1% |
| Trade debts | 44 | €2,560 | €2,325 | -€235 | -9.2% |
| Suppliers | 440/4 | €2,560 | €2,325 | -€235 | -9.2% |
| Advances received on contracts in progress | 46 | - | €706 | +€706 | |
| Taxes, remuneration and social security | 45 | €8,777 | €21,774 | +€12,997 | +148.1% |
| Taxes | 450/3 | €1,820 | €10,953 | +€9,132 | +501.7% |
| Remuneration and social security | 454/9 | €6,957 | €10,822 | +€3,865 | +55.6% |
| Other amounts payable | 47/48 | €34,295 | €16,386 | -€17,909 | -52.2% |
| Accrued charges and deferred income | 492/3 | €2,953 | €1,499 | -€1,454 | -49.2% |
| Remuneration, social security and pensions | 62 | €53,093 | €69,780 | +€16,687 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,258 | €19,388 | +€129 | +0.7% |
| Other operating charges | 640/8 | €1,365 | €1,408 | +€43 | +3.2% |
| Gross operating margin | 9900 | €106,001 | €134,009 | +€28,007 | +26.4% |
| Operating profit (loss) | 9901 | €32,285 | €43,433 | +€11,148 | +34.5% |
| Financial income | 75/76B | €80 | €17 | -€62 | -78.4% |
| Recurring financial income | 75 | €80 | €17 | -€62 | -78.4% |
| Financial charges | 65/66B | €4,812 | €4,469 | -€343 | -7.1% |
| Recurring financial charges | 65 | €4,812 | €4,469 | -€343 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €27,553 | €38,981 | +€11,429 | +41.5% |
| Income taxes | 67/77 | €3,739 | €8,581 | +€4,842 | +129.5% |
| Profit (loss) for the period | 9904 | €23,814 | €30,400 | +€6,587 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,814 | €30,400 | +€6,587 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.