KAPSALON CHIC: 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 CHIC
Largest movements
- Tangible fixed assets -€41,699
down €41,699 (-3.8%), from €1.1m to €1.1m
of which Land and buildings: -€36,479
- Cash +€13,631
up €13,631 (+83.3%), from €16,369 to €30,000
mainly Depreciation (+€45,302) and Net result for the year (+€24,096)
- Debts after one year -€57,492
down €57,492 (-8.7%), from €661,349 to €603,857
of which Financial debts: -€57,492
- Reserves +€24,096
up €24,096 (+13.6%), from €176,807 to €200,903
- Gross operating margin -€40,761
down €40,761 (-26.2%), from €155,540 to €114,779
- Depreciation -€12,768
down €12,768 (-22.0%), from €58,069 to €45,302
- Taxes -€6,911
down €6,911 (-34.0%), from €20,328 to €13,417
- Financial charges -€2,968
down €2,968 (-20.9%), from €14,220 to €11,251
- Staff costs -€1,855
down €1,855 (-10.5%), from €17,594 to €15,739
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 | €1,169,309 | €1,134,261 | -€35,048 | -3.0% |
| Fixed assets | 21/28 | €1,105,933 | €1,063,834 | -€42,099 | -3.8% |
| Intangible fixed assets | 21 | €1,500 | €1,100 | -€400 | -26.7% |
| Tangible fixed assets | 22/27 | €1,104,433 | €1,062,734 | -€41,699 | -3.8% |
| Land and buildings | 22 | €1,076,770 | €1,040,291 | -€36,479 | -3.4% |
| Plant, machinery and equipment | 23 | €26,169 | €18,588 | -€7,581 | -29.0% |
| Furniture and vehicles | 24 | €1,494 | €3,855 | +€2,361 | +158.0% |
| Current assets | 29/58 | €63,376 | €70,427 | +€7,051 | +11.1% |
| Stocks and contracts in progress | 3 | €39,114 | €32,490 | -€6,624 | -16.9% |
| Stocks | 30/36 | €39,114 | €32,490 | -€6,624 | -16.9% |
| Amounts receivable within one year | 40/41 | €5,204 | €4,889 | -€316 | -6.1% |
| Trade receivables | 40 | €2,245 | €3,298 | +€1,053 | +46.9% |
| Other amounts receivable | 41 | €2,959 | €1,590 | -€1,369 | -46.3% |
| Cash at bank and in hand | 54/58 | €16,369 | €30,000 | +€13,631 | +83.3% |
| Deferred charges and accrued income | 490/1 | €2,688 | €3,049 | +€360 | +13.4% |
| Total equity and liabilities | 10/49 | €1,169,309 | €1,134,261 | -€35,048 | -3.0% |
| Equity | 10/15 | €397,103 | €421,199 | +€24,096 | +6.1% |
| Contributions | 10/11 | €199,823 | €199,823 | = | 0.0% |
| Reserves | 13 | €176,807 | €200,903 | +€24,096 | +13.6% |
| Distributable reserves | 133 | €176,807 | €200,903 | +€24,096 | +13.6% |
| Profit (loss) carried forward | 14 | €20,472 | €20,472 | = | 0.0% |
| Amounts payable | 17/49 | €772,206 | €713,062 | -€59,144 | -7.7% |
| Amounts payable after more than one year | 17 | €661,349 | €603,857 | -€57,492 | -8.7% |
| Financial debts | 170/4 | €622,349 | €564,857 | -€57,492 | -9.2% |
| Other amounts payable | 178/9 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,857 | €109,205 | -€1,652 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €52,701 | €57,492 | +€4,791 | +9.1% |
| Trade debts | 44 | €42,205 | €42,037 | -€168 | -0.4% |
| Suppliers | 440/4 | €42,205 | €42,037 | -€168 | -0.4% |
| Taxes, remuneration and social security | 45 | €15,951 | €9,676 | -€6,275 | -39.3% |
| Taxes | 450/3 | €12,559 | €7,251 | -€5,308 | -42.3% |
| Remuneration and social security | 454/9 | €3,392 | €2,425 | -€967 | -28.5% |
| Remuneration, social security and pensions | 62 | €17,594 | €15,739 | -€1,855 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,069 | €45,302 | -€12,768 | -22.0% |
| Other operating charges | 640/8 | €4,778 | €4,973 | +€195 | +4.1% |
| Gross operating margin | 9900 | €155,540 | €114,779 | -€40,761 | -26.2% |
| Operating profit (loss) | 9901 | €75,099 | €48,765 | -€26,334 | -35.1% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €14,220 | €11,251 | -€2,968 | -20.9% |
| Recurring financial charges | 65 | €14,220 | €11,251 | -€2,968 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €60,917 | €37,514 | -€23,403 | -38.4% |
| Income taxes | 67/77 | €20,328 | €13,417 | -€6,911 | -34.0% |
| Profit (loss) for the period | 9904 | €40,589 | €24,096 | -€16,492 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,589 | €24,096 | -€16,492 | -40.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.