Kapsalon De Loore: 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 De Loore
Largest movements
- Tangible fixed assets -€16,581
down €16,581 (-69.4%), from €23,885 to €7,304
of which Plant, machinery and equipment: -€13,917
- Receivables within one year +€4,346
new in 2025: €4,346
- Cash -€2,549
down €2,549 (-17.5%), from €14,594 to €12,045
mainly Net result for the year (-€13,503) and Receivables within one year (-€4,346)
- Deferred charges and accrued income +€1,541
new in 2025: €1,541
- Profit (loss) carried forward -€13,503
down €13,503 (-48.5%), from -€27,832 to -€41,335
- Current portion of long-term debt -€4,234
down €4,234 (-45.6%), from €9,292 to €5,058
- Tax, wage and social debts +€4,108
up €4,108 (+36.9%), from €11,124 to €15,231
of which Taxes: +€4,240
- Gross operating margin -€18,822
down €18,822 (-4.3%), from €433,929 to €415,107
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 | €38,577 | €25,334 | -€13,243 | -34.3% |
| Fixed assets | 21/28 | €23,983 | €7,402 | -€16,581 | -69.1% |
| Tangible fixed assets | 22/27 | €23,885 | €7,304 | -€16,581 | -69.4% |
| Plant, machinery and equipment | 23 | €18,448 | €4,531 | -€13,917 | -75.4% |
| Furniture and vehicles | 24 | €5,437 | €2,773 | -€2,664 | -49.0% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €14,594 | €17,932 | +€3,338 | +22.9% |
| Amounts receivable within one year | 40/41 | - | €4,346 | +€4,346 | |
| Other amounts receivable | 41 | - | €4,346 | +€4,346 | |
| Cash at bank and in hand | 54/58 | €14,594 | €12,045 | -€2,549 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €1,541 | +€1,541 | |
| Total equity and liabilities | 10/49 | €38,577 | €25,334 | -€13,243 | -34.3% |
| Equity | 10/15 | -€1,661 | -€15,165 | -€13,503 | -813% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €17,494 | €17,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,635 | €15,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,832 | -€41,335 | -€13,503 | -48.5% |
| Amounts payable | 17/49 | €40,239 | €40,498 | +€260 | +0.6% |
| Amounts payable within one year | 42/48 | €40,239 | €40,498 | +€260 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €9,292 | €5,058 | -€4,234 | -45.6% |
| Trade debts | 44 | €19,823 | €20,209 | +€386 | +1.9% |
| Suppliers | 440/4 | €19,823 | €20,209 | +€386 | +1.9% |
| Taxes, remuneration and social security | 45 | €11,124 | €15,231 | +€4,108 | +36.9% |
| Taxes | 450/3 | €10,992 | €15,231 | +€4,240 | +38.6% |
| Remuneration and social security | 454/9 | €132 | - | -€132 | |
| Remuneration, social security and pensions | 62 | €411,715 | €407,802 | -€3,913 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,125 | €16,581 | +€456 | +2.8% |
| Other operating charges | 640/8 | €2,036 | €974 | -€1,062 | -52.2% |
| Gross operating margin | 9900 | €433,929 | €415,107 | -€18,822 | -4.3% |
| Operating profit (loss) | 9901 | €4,053 | -€10,250 | -€14,303 | |
| Financial charges | 65/66B | €1,339 | €2,764 | +€1,425 | +106% |
| Recurring financial charges | 65 | €1,339 | €2,764 | +€1,425 | +106% |
| Profit (loss) for the period before taxes | 9903 | €2,714 | -€13,014 | -€15,728 | |
| Income taxes | 67/77 | €149 | €489 | +€340 | +228% |
| Profit (loss) for the period | 9904 | €2,565 | -€13,503 | -€16,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,565 | -€13,503 | -€16,068 |
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 29 October 2026 via checked.be.