Kapsalon Carré: 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 Carré
Largest movements
- Current investments +€31,018
up €31,018 (+21.1%), from €147,186 to €178,204
- Cash -€12,663
down €12,663 (-31.3%), from €40,398 to €27,735
mainly Current investments (-€31,018) and Investment in fixed assets (net) (-€6,190)
- Tangible fixed assets -€4,856
down €4,856 (-12.6%), from €38,628 to €33,772
of which Furniture and vehicles: -€7,593
- Reserves +€19,625
up €19,625 (+12.0%), from €163,751 to €183,376
- Debts after one year -€3,517
no longer reported in 2025 (was €3,517)
- Current portion of long-term debt -€3,292
down €3,292 (-48.3%), from €6,809 to €3,517
- Gross operating margin +€3,479
up €3,479 (+8.9%), from €39,268 to €42,747
- Financial income +€868
up €868 (+114%), from €764 to €1,632
- Taxes +€493
up €493 (+6.4%), from €7,645 to €8,138
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 | €228,389 | €243,997 | +€15,608 | +6.8% |
| Fixed assets | 21/28 | €38,628 | €33,772 | -€4,856 | -12.6% |
| Tangible fixed assets | 22/27 | €38,628 | €33,772 | -€4,856 | -12.6% |
| Land and buildings | 22 | €907 | €3,645 | +€2,737 | +302% |
| Furniture and vehicles | 24 | €37,721 | €30,128 | -€7,593 | -20.1% |
| Current assets | 29/58 | €189,761 | €210,225 | +€20,464 | +10.8% |
| Stocks and contracts in progress | 3 | €671 | €952 | +€281 | +41.8% |
| Stocks | 30/36 | €671 | €952 | +€281 | +41.8% |
| Amounts receivable within one year | 40/41 | - | €1,927 | +€1,927 | |
| Trade receivables | 40 | - | €123 | +€123 | |
| Other amounts receivable | 41 | - | €1,803 | +€1,803 | |
| Current investments | 50/53 | €147,186 | €178,204 | +€31,018 | +21.1% |
| Cash at bank and in hand | 54/58 | €40,398 | €27,735 | -€12,663 | -31.3% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,408 | -€98 | -6.5% |
| Total equity and liabilities | 10/49 | €228,389 | €243,997 | +€15,608 | +6.8% |
| Equity | 10/15 | €182,351 | €201,976 | +€19,625 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,751 | €183,376 | +€19,625 | +12.0% |
| Distributable reserves | 133 | €163,751 | €183,376 | +€19,625 | +12.0% |
| Amounts payable | 17/49 | €46,038 | €42,021 | -€4,017 | -8.7% |
| Amounts payable after more than one year | 17 | €3,517 | - | -€3,517 | |
| Financial debts | 170/4 | €3,517 | - | -€3,517 | |
| Amounts payable within one year | 42/48 | €42,520 | €42,021 | -€500 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,809 | €3,517 | -€3,292 | -48.3% |
| Trade debts | 44 | €230 | €1,535 | +€1,305 | +567% |
| Suppliers | 440/4 | €230 | €1,535 | +€1,305 | +567% |
| Taxes, remuneration and social security | 45 | €4,525 | €6,076 | +€1,551 | +34.3% |
| Taxes | 450/3 | €4,525 | €2,540 | -€1,985 | -43.9% |
| Remuneration and social security | 454/9 | - | €3,537 | +€3,537 | |
| Other amounts payable | 47/48 | €30,956 | €30,892 | -€64 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,909 | €11,046 | +€137 | +1.3% |
| Other operating charges | 640/8 | €658 | €586 | -€72 | -10.9% |
| Non-recurring operating charges | 66A | - | €907 | +€907 | |
| Gross operating margin | 9900 | €39,268 | €42,747 | +€3,479 | +8.9% |
| Operating profit (loss) | 9901 | €27,701 | €30,208 | +€2,506 | +9.0% |
| Financial income | 75/76B | €764 | €1,632 | +€868 | +114% |
| Recurring financial income | 75 | €764 | €1,632 | +€868 | +114% |
| Financial charges | 65/66B | €2,835 | €2,410 | -€425 | -15.0% |
| Recurring financial charges | 65 | €2,835 | €2,410 | -€425 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €25,630 | €29,429 | +€3,799 | +14.8% |
| Income taxes | 67/77 | €7,645 | €8,138 | +€493 | +6.4% |
| Profit (loss) for the period | 9904 | €17,985 | €21,291 | +€3,306 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,985 | €21,291 | +€3,306 | +18.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.