Kapsalon Aphrodite: 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.
Kapsalon Aphrodite
Largest movements
- Receivables within one year +€11,226
up €11,226 (+5.5%), from €202,839 to €214,065
of which Other amounts receivable: +€11,027
- Cash +€3,068
up €3,068 (+2,320%), from €132 to €3,200
mainly Net result for the year (+€37,716) and Tax, wage and social debts (+€2,820)
- Reserves +€17,673
up €17,673 (+10.1%), from €174,558 to €192,231
of which Distributable reserves: +€17,673
- Current portion of long-term debt -€4,841
down €4,841 (-64.6%), from €7,493 to €2,651
- Tax, wage and social debts +€2,820
up €2,820 (+46.6%), from €6,053 to €8,873
of which Taxes: +€2,820
- Debts after one year -€2,651
down €2,651 (-100%), from €2,651 to €0
- Gross operating margin +€8,460
up €8,460 (+25.7%), from €32,854 to €41,314
- Taxes +€3,208
up €3,208 (+134%), from €2,386 to €5,595
- Other operating charges +€449
up €449 (+32.4%), from €1,387 to €1,836
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 | €236,404 | €248,513 | +€12,109 | +5.1% |
| Fixed assets | 21/28 | €32,656 | €30,549 | -€2,108 | -6.5% |
| Tangible fixed assets | 22/27 | €32,656 | €30,549 | -€2,108 | -6.5% |
| Land and buildings | 22 | €32,656 | €30,549 | -€2,108 | -6.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €203,748 | €217,964 | +€14,216 | +7.0% |
| Stocks and contracts in progress | 3 | €251 | €149 | -€102 | -40.7% |
| Stocks | 30/36 | €251 | €149 | -€102 | -40.7% |
| Amounts receivable within one year | 40/41 | €202,839 | €214,065 | +€11,226 | +5.5% |
| Trade receivables | 40 | €0 | €199 | +€199 | |
| Other amounts receivable | 41 | €202,839 | €213,866 | +€11,027 | +5.4% |
| Cash at bank and in hand | 54/58 | €132 | €3,200 | +€3,068 | +2,320% |
| Deferred charges and accrued income | 490/1 | €526 | €549 | +€24 | +4.5% |
| Total equity and liabilities | 10/49 | €236,404 | €248,513 | +€12,109 | +5.1% |
| Equity | 10/15 | €193,150 | €210,823 | +€17,673 | +9.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,558 | €192,231 | +€17,673 | +10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €174,558 | €192,231 | +€17,673 | +10.1% |
| Amounts payable | 17/49 | €43,254 | €37,690 | -€5,564 | -12.9% |
| Amounts payable after more than one year | 17 | €2,651 | €0 | -€2,651 | -100% |
| Financial debts | 170/4 | €2,651 | €0 | -€2,651 | -100% |
| Amounts payable within one year | 42/48 | €40,218 | €37,294 | -€2,924 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €7,493 | €2,651 | -€4,841 | -64.6% |
| Financial debts | 43 | €1,634 | €0 | -€1,634 | -100% |
| Credit institutions | 430/8 | €1,634 | €0 | -€1,634 | -100% |
| Trade debts | 44 | €1,038 | €1,770 | +€732 | +70.5% |
| Suppliers | 440/4 | €1,038 | €1,770 | +€732 | +70.5% |
| Taxes, remuneration and social security | 45 | €6,053 | €8,873 | +€2,820 | +46.6% |
| Taxes | 450/3 | €6,053 | €8,873 | +€2,820 | +46.6% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €24,000 | €24,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €385 | €396 | +€11 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,108 | €2,108 | = | 0.0% |
| Other operating charges | 640/8 | €1,387 | €1,836 | +€449 | +32.4% |
| Gross operating margin | 9900 | €32,854 | €41,314 | +€8,460 | +25.7% |
| Operating profit (loss) | 9901 | €29,360 | €37,370 | +€8,011 | +27.3% |
| Financial income | 75/76B | €6,745 | €6,678 | -€67 | -1.0% |
| Recurring financial income | 75 | €6,745 | €6,678 | -€67 | -1.0% |
| Financial charges | 65/66B | €1,039 | €738 | -€301 | -28.9% |
| Recurring financial charges | 65 | €1,039 | €738 | -€301 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €35,066 | €43,310 | +€8,244 | +23.5% |
| Income taxes | 67/77 | €2,386 | €5,595 | +€3,208 | +134% |
| Profit (loss) for the period | 9904 | €32,680 | €37,716 | +€5,036 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,680 | €37,716 | +€5,036 | +15.4% |
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 28 October 2026 via checked.be.