Kapsalon Fix It: 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 Fix It
Largest movements
- Cash +€27,304
up €27,304 (+54.1%), from €50,466 to €77,771
mainly Net result for the year (+€17,833) and Depreciation (+€5,035)
- Tangible fixed assets -€5,035
down €5,035 (-13.0%), from €38,736 to €33,700
of which Land and buildings: -€3,532
- Deferred charges and accrued income -€2,697
down €2,697 (-23.5%), from €11,474 to €8,777
- Receivables within one year -€2,217
down €2,217 (-97.3%), from €2,279 to €62
of which Other amounts receivable: -€2,213
- Stocks and contracts -€1,407
down €1,407 (-6.9%), from €20,433 to €19,026
- Reserves +€16,167
up €16,167 (+32.8%), from €49,265 to €65,433
- Trade debts +€3,126
up €3,126 (+98.3%), from €3,181 to €6,307
- Other debts -€2,495
down €2,495 (-4.6%), from €53,752 to €51,257
- Gross operating margin -€4,408
down €4,408 (-4.6%), from €95,461 to €91,053
- Taxes -€1,253
down €1,253 (-15.3%), from €8,191 to €6,938
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 | €123,389 | €139,336 | +€15,947 | +12.9% |
| Fixed assets | 21/28 | €38,736 | €33,700 | -€5,035 | -13.0% |
| Tangible fixed assets | 22/27 | €38,736 | €33,700 | -€5,035 | -13.0% |
| Land and buildings | 22 | €34,207 | €30,674 | -€3,532 | -10.3% |
| Plant, machinery and equipment | 23 | €2,354 | €1,860 | -€493 | -21.0% |
| Furniture and vehicles | 24 | €2,175 | €1,166 | -€1,009 | -46.4% |
| Current assets | 29/58 | €84,653 | €105,635 | +€20,982 | +24.8% |
| Stocks and contracts in progress | 3 | €20,433 | €19,026 | -€1,407 | -6.9% |
| Stocks | 30/36 | €20,433 | €19,026 | -€1,407 | -6.9% |
| Amounts receivable within one year | 40/41 | €2,279 | €62 | -€2,217 | -97.3% |
| Trade receivables | 40 | €4 | - | -€4 | |
| Other amounts receivable | 41 | €2,275 | €62 | -€2,213 | -97.3% |
| Cash at bank and in hand | 54/58 | €50,466 | €77,771 | +€27,304 | +54.1% |
| Deferred charges and accrued income | 490/1 | €11,474 | €8,777 | -€2,697 | -23.5% |
| Total equity and liabilities | 10/49 | €123,389 | €139,336 | +€15,947 | +12.9% |
| Equity | 10/15 | €54,265 | €70,433 | +€16,167 | +29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,265 | €65,433 | +€16,167 | +32.8% |
| Distributable reserves | 133 | €49,265 | €65,433 | +€16,167 | +32.8% |
| Amounts payable | 17/49 | €69,123 | €68,903 | -€220 | -0.3% |
| Amounts payable within one year | 42/48 | €69,123 | €68,903 | -€220 | -0.3% |
| Trade debts | 44 | €3,181 | €6,307 | +€3,126 | +98.3% |
| Suppliers | 440/4 | €3,181 | €6,307 | +€3,126 | +98.3% |
| Taxes, remuneration and social security | 45 | €12,191 | €11,339 | -€851 | -7.0% |
| Taxes | 450/3 | €4,815 | €3,114 | -€1,701 | -35.3% |
| Remuneration and social security | 454/9 | €7,375 | €8,225 | +€850 | +11.5% |
| Other amounts payable | 47/48 | €53,752 | €51,257 | -€2,495 | -4.6% |
| Remuneration, social security and pensions | 62 | €59,141 | €59,406 | +€265 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,209 | €5,035 | +€826 | +19.6% |
| Other operating charges | 640/8 | €563 | €1,332 | +€769 | +136.5% |
| Gross operating margin | 9900 | €95,461 | €91,053 | -€4,408 | -4.6% |
| Operating profit (loss) | 9901 | €31,548 | €25,280 | -€6,268 | -19.9% |
| Financial income | 75/76B | €12 | €73 | +€60 | +483.6% |
| Recurring financial income | 75 | €12 | €73 | +€60 | +483.6% |
| Financial charges | 65/66B | €632 | €581 | -€51 | -8.1% |
| Recurring financial charges | 65 | €632 | €581 | -€51 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €30,928 | €24,771 | -€6,156 | -19.9% |
| Income taxes | 67/77 | €8,191 | €6,938 | -€1,253 | -15.3% |
| Profit (loss) for the period | 9904 | €22,737 | €17,833 | -€4,903 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,737 | €17,833 | -€4,903 | -21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.