KAPSALON CHIC BIS: 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.
What changed
KAPSALON CHIC BIS
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€35,268
2024 · €34,079+€1,190
Equity
€95,716
2024 · €94,526+€1,190
Cash
€11,989
2024 · €6,072+€5,917
Balance sheet total
€899,023
2024 · €748,476+€150,547
Largest movements
Assets
- Tangible fixed assets +€176,064
up €176,064 (+39.4%), from €446,913 to €622,977
of which Land and buildings: +€181,788
- Deferred charges and accrued income -€24,241
down €24,241 (-11.8%), from €204,600 to €180,358
Equity and liabilities
- Debts after one year +€195,078
up €195,078 (+44.9%), from €434,860 to €629,938
- Other debts -€61,973
down €61,973 (-60.8%), from €101,983 to €40,010
- Current portion of long-term debt +€14,233
up €14,233 (+25.9%), from €55,008 to €69,242
- Trade debts +€12,971
up €12,971 (+64.1%), from €20,247 to €33,217
Income statement
- Staff costs -€24,640
down €24,640 (-39.0%), from €63,224 to €38,584
- Depreciation +€20,369
up €20,369 (+27.8%), from €73,257 to €93,626
- Financial charges +€6,542
up €6,542 (+28.9%), from €22,672 to €29,214
- Taxes -€4,530
down €4,530 (-57.9%), from €7,821 to €3,292
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.
Result 2024
€34,079
Gross operating margin
-€835
Staff costs
+€24,640
Depreciation
-€20,369
Other operating charges
+€5
Financial income
-€238
Financial charges
-€6,542
Taxes
+€4,530
Result 2025
€35,268
raises the resultlowers the result
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.
From operations
+€99,374
Investment
-€268,690
Financing
+€175,232
Cash 2024
€6,072
From operations (derived)
+€99,374
Net result for the year
+€35,268
Depreciation
+€93,626
Stocks and contracts
+€2,381
Receivables within one year
+€3,811
Deferred charges and accrued income
+€24,241
Trade debts
+€12,971
Tax, wage and social debts
-€4,442
Advances received
-€6,510
Other debts
-€61,973
Investment (derived)
-€268,690
Investment in fixed assets (net)
-€268,690
Financing
+€175,232
Debts after one year
+€195,078
Current portion of long-term debt
+€14,233
Contributions, distributions and other
-€34,079
Cash 2025
€11,989
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,476 | €899,023 | +€150,547 | +20.1% |
| Fixed assets | 21/28 | €453,827 | €628,891 | +€175,064 | +38.6% |
| Intangible fixed assets | 21 | €6,414 | €5,414 | -€1,000 | -15.6% |
| Tangible fixed assets | 22/27 | €446,913 | €622,977 | +€176,064 | +39.4% |
| Land and buildings | 22 | - | €181,788 | +€181,788 | |
| Plant, machinery and equipment | 23 | €407,170 | €424,757 | +€17,587 | +4.3% |
| Furniture and vehicles | 24 | €12,659 | €15,032 | +€2,373 | +18.7% |
| Leasing and similar rights | 25 | €10,058 | €1,400 | -€8,659 | -86.1% |
| Other tangible fixed assets | 26 | €17,026 | - | -€17,026 | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €294,649 | €270,133 | -€24,516 | -8.3% |
| Stocks and contracts in progress | 3 | €74,975 | €72,594 | -€2,381 | -3.2% |
| Stocks | 30/36 | €74,975 | €72,594 | -€2,381 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,002 | €5,192 | -€3,811 | -42.3% |
| Trade receivables | 40 | €5,929 | €0 | -€5,929 | -100% |
| Other amounts receivable | 41 | €3,073 | €5,192 | +€2,118 | +68.9% |
| Cash at bank and in hand | 54/58 | €6,072 | €11,989 | +€5,917 | +97.5% |
| Deferred charges and accrued income | 490/1 | €204,600 | €180,358 | -€24,241 | -11.8% |
| Total equity and liabilities | 10/49 | €748,476 | €899,023 | +€150,547 | +20.1% |
| Equity | 10/15 | €94,526 | €95,716 | +€1,190 | +1.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €93,526 | €94,716 | +€1,190 | +1.3% |
| Distributable reserves | 133 | €93,526 | €94,716 | +€1,190 | +1.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €653,950 | €803,307 | +€149,358 | +22.8% |
| Amounts payable after more than one year | 17 | €434,860 | €629,938 | +€195,078 | +44.9% |
| Financial debts | 170/4 | €434,860 | €629,938 | +€195,078 | +44.9% |
| Amounts payable within one year | 42/48 | €219,089 | €173,369 | -€45,720 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €55,008 | €69,242 | +€14,233 | +25.9% |
| Trade debts | 44 | €20,247 | €33,217 | +€12,971 | +64.1% |
| Suppliers | 440/4 | €20,247 | €33,217 | +€12,971 | +64.1% |
| Advances received on contracts in progress | 46 | €6,510 | €0 | -€6,510 | -100% |
| Taxes, remuneration and social security | 45 | €35,342 | €30,900 | -€4,442 | -12.6% |
| Taxes | 450/3 | €28,295 | €27,986 | -€309 | -1.1% |
| Remuneration and social security | 454/9 | €7,046 | €2,914 | -€4,132 | -58.6% |
| Other amounts payable | 47/48 | €101,983 | €40,010 | -€61,973 | -60.8% |
| Remuneration, social security and pensions | 62 | €63,224 | €38,584 | -€24,640 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,257 | €93,626 | +€20,369 | +27.8% |
| Other operating charges | 640/8 | €2,316 | €2,311 | -€5 | -0.2% |
| Gross operating margin | 9900 | €203,083 | €202,248 | -€835 | -0.4% |
| Operating profit (loss) | 9901 | €64,286 | €67,726 | +€3,440 | +5.4% |
| Financial income | 75/76B | €286 | €48 | -€238 | -83.3% |
| Recurring financial income | 75 | €286 | €48 | -€238 | -83.3% |
| Financial charges | 65/66B | €22,672 | €29,214 | +€6,542 | +28.9% |
| Recurring financial charges | 65 | €22,672 | €29,214 | +€6,542 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €41,900 | €38,560 | -€3,340 | -8.0% |
| Income taxes | 67/77 | €7,821 | €3,292 | -€4,530 | -57.9% |
| Profit (loss) for the period | 9904 | €34,079 | €35,268 | +€1,190 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,079 | €35,268 | +€1,190 | +3.5% |
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 18 October 2026 via checked.be.