Kapsalon Asselberghs: what changed
What changed
Kapsalon Asselberghs
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€152,784
2025 · €15,883+€136,901
Equity
€264,526
2025 · €119,721+€144,805
Cash
€231,534
2025 · €350+€231,184
Balance sheet total
€338,239
2025 · €272,073+€66,166
Largest movements
Assets
- Cash +€231,184
up €231,184 (+66,138%), from €350 to €231,534
mainly Net result for the year (+€152,784) and Investment in fixed assets (net) (+€144,184)
- Tangible fixed assets -€157,963
down €157,963 (-64.3%), from €245,770 to €87,807
of which Land and buildings: -€195,191
- Stocks and contracts -€6,875
down €6,875 (-35.7%), from €19,278 to €12,404
Equity and liabilities
- Reserves +€144,805
up €144,805 (+145%), from €99,721 to €244,526
- Debts after one year -€31,842
down €31,842 (-50.1%), from €63,582 to €31,740
- Current portion of long-term debt -€22,950
down €22,950 (-75.2%), from €30,510 to €7,561
- Tax, wage and social debts -€11,159
down €11,159 (-48.9%), from €22,827 to €11,668
of which Taxes: -€9,482
- Short-term financial debts -€5,459
no longer reported in 2026 (was €5,459)
Income statement
- Gross operating margin +€181,474
up €181,474 (+105%), from €173,464 to €354,937
- Taxes +€54,104
up €54,104 (+876%), from €6,179 to €60,284
- Depreciation -€4,853
down €4,853 (-26.0%), from €18,633 to €13,779
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.
Result 2025
€15,883
Gross operating margin
+€181,474
Staff costs
+€1,770
Depreciation
+€4,853
Other operating charges
+€954
Financial income
+€545
Financial charges
+€1,409
Taxes
-€54,104
Result 2026
€152,784
raises the resultlowers the result
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.
From operations
+€155,229
Investment
+€144,184
Financing
-€68,229
Cash 2025
€350
From operations (derived)
+€155,229
Net result for the year
+€152,784
Depreciation
+€13,779
Stocks and contracts
+€6,875
Receivables within one year
-€1,294
Deferred charges and accrued income
+€1,474
Trade debts
-€5,063
Tax, wage and social debts
-€11,159
Other debts
-€2,855
Accrued charges and deferred income
+€688
Investment (derived)
+€144,184
Investment in fixed assets (net)
+€144,184
Financing
-€68,229
Debts after one year
-€31,842
Current portion of long-term debt
-€22,950
Short-term financial debts
-€5,459
Contributions, distributions and other
-€7,979
Cash 2026
€231,534
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,073 | €338,239 | +€66,166 | +24.3% |
| Fixed assets | 21/28 | €247,770 | €89,807 | -€157,963 | -63.8% |
| Tangible fixed assets | 22/27 | €245,770 | €87,807 | -€157,963 | -64.3% |
| Land and buildings | 22 | €195,191 | €0 | -€195,191 | -100% |
| Plant, machinery and equipment | 23 | €1,529 | €2,984 | +€1,455 | +95.2% |
| Furniture and vehicles | 24 | €7,015 | €51,130 | +€44,114 | +629% |
| Other tangible fixed assets | 26 | €42,035 | €33,693 | -€8,342 | -19.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €24,303 | €248,432 | +€224,129 | +922% |
| Stocks and contracts in progress | 3 | €19,278 | €12,404 | -€6,875 | -35.7% |
| Stocks | 30/36 | €19,278 | €12,404 | -€6,875 | -35.7% |
| Amounts receivable within one year | 40/41 | €725 | €2,019 | +€1,294 | +179% |
| Other amounts receivable | 41 | €725 | €2,019 | +€1,294 | +179% |
| Cash at bank and in hand | 54/58 | €350 | €231,534 | +€231,184 | +66,138% |
| Deferred charges and accrued income | 490/1 | €3,951 | €2,476 | -€1,474 | -37.3% |
| Total equity and liabilities | 10/49 | €272,073 | €338,239 | +€66,166 | +24.3% |
| Equity | 10/15 | €119,721 | €264,526 | +€144,805 | +121% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,721 | €244,526 | +€144,805 | +145% |
| Distributable reserves | 133 | €99,721 | €244,526 | +€144,805 | +145% |
| Amounts payable | 17/49 | €152,353 | €73,713 | -€78,639 | -51.6% |
| Amounts payable after more than one year | 17 | €63,582 | €31,740 | -€31,842 | -50.1% |
| Financial debts | 170/4 | €63,582 | €31,740 | -€31,842 | -50.1% |
| Amounts payable within one year | 42/48 | €88,771 | €41,285 | -€47,485 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €30,510 | €7,561 | -€22,950 | -75.2% |
| Financial debts | 43 | €5,459 | - | -€5,459 | |
| Credit institutions | 430/8 | €5,459 | - | -€5,459 | |
| Trade debts | 44 | €17,040 | €11,977 | -€5,063 | -29.7% |
| Suppliers | 440/4 | €17,040 | €11,977 | -€5,063 | -29.7% |
| Taxes, remuneration and social security | 45 | €22,827 | €11,668 | -€11,159 | -48.9% |
| Taxes | 450/3 | €17,515 | €8,033 | -€9,482 | -54.1% |
| Remuneration and social security | 454/9 | €5,312 | €3,635 | -€1,677 | -31.6% |
| Other amounts payable | 47/48 | €12,935 | €10,080 | -€2,855 | -22.1% |
| Accrued charges and deferred income | 492/3 | - | €688 | +€688 | |
| Non-recurring operating income | 76A | - | €199,064 | +€199,064 | |
| Remuneration, social security and pensions | 62 | €124,127 | €122,357 | -€1,770 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,633 | €13,779 | -€4,853 | -26.0% |
| Other operating charges | 640/8 | €2,753 | €1,799 | -€954 | -34.7% |
| Gross operating margin | 9900 | €173,464 | €354,937 | +€181,474 | +105% |
| Operating profit (loss) | 9901 | €27,951 | €217,002 | +€189,051 | +676% |
| Financial income | 75/76B | €145 | €690 | +€545 | +377% |
| Recurring financial income | 75 | €145 | €690 | +€545 | +377% |
| Financial charges | 65/66B | €6,033 | €4,624 | -€1,409 | -23.4% |
| Recurring financial charges | 65 | €6,033 | €4,624 | -€1,409 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €22,062 | €213,068 | +€191,006 | +866% |
| Income taxes | 67/77 | €6,179 | €60,284 | +€54,104 | +876% |
| Profit (loss) for the period | 9904 | €15,883 | €152,784 | +€136,901 | +862% |
| Profit (loss) for the period to be appropriated | 9905 | €15,883 | €152,784 | +€136,901 | +862% |
Next steps
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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 2 November 2026 via checked.be.