Kapsalon Heidi: 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 Heidi
Largest movements
- Receivables within one year -€9,197
down €9,197 (-100%), from €9,197 to €0
of which Trade receivables: -€9,197
- Cash -€3,258
down €3,258 (-15.2%), from €21,455 to €18,197
mainly Trade debts (-€7,811) and Investment in fixed assets (net) (-€4,485)
- Tangible fixed assets +€1,529
up €1,529 (+14.4%), from €10,637 to €12,167
of which Other tangible fixed assets: +€4,052
- Trade debts -€7,811
down €7,811 (-99.4%), from €7,856 to €45
- Other debts -€1,937
down €1,937 (-16.3%), from €11,891 to €9,954
- Current portion of long-term debt -€1,685
down €1,685 (-100%), from €1,685 to €0
- Profit (loss) carried forward +€1,636
up €1,636 (+138%), from €1,185 to €2,821
- Tax, wage and social debts -€1,129
down €1,129 (-7.8%), from €14,542 to €13,413
of which Taxes: -€1,342
- Gross operating margin +€7,609
up €7,609 (+9.3%), from €81,983 to €89,592
- Staff costs +€2,938
up €2,938 (+4.0%), from €73,001 to €75,938
- Financial charges +€1,946
up €1,946 (+106%), from €1,838 to €3,783
- Taxes +€1,756
up €1,756 (+75.8%), from €2,317 to €4,073
- Depreciation +€1,104
up €1,104 (+59.7%), from €1,851 to €2,956
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 | €48,085 | €37,160 | -€10,925 | -22.7% |
| Fixed assets | 21/28 | €10,662 | €12,192 | +€1,529 | +14.3% |
| Tangible fixed assets | 22/27 | €10,637 | €12,167 | +€1,529 | +14.4% |
| Plant, machinery and equipment | 23 | €2,149 | €1,553 | -€596 | -27.8% |
| Furniture and vehicles | 24 | €8,166 | €6,239 | -€1,926 | -23.6% |
| Other tangible fixed assets | 26 | €323 | €4,375 | +€4,052 | +1,256% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €37,423 | €24,968 | -€12,455 | -33.3% |
| Stocks and contracts in progress | 3 | €6,771 | €6,771 | = | 0.0% |
| Stocks | 30/36 | €6,771 | €6,771 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,197 | €0 | -€9,197 | -100% |
| Trade receivables | 40 | €9,197 | €0 | -€9,197 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,455 | €18,197 | -€3,258 | -15.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €48,085 | €37,160 | -€10,925 | -22.7% |
| Equity | 10/15 | €12,112 | €13,748 | +€1,636 | +13.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €927 | €927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €927 | €927 | = | 0.0% |
| Reserves not available under the articles | 1311 | €927 | €927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,185 | €2,821 | +€1,636 | +138% |
| Amounts payable | 17/49 | €35,973 | €23,412 | -€12,561 | -34.9% |
| Amounts payable within one year | 42/48 | €35,973 | €23,412 | -€12,561 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €1,685 | €0 | -€1,685 | -100% |
| Trade debts | 44 | €7,856 | €45 | -€7,811 | -99.4% |
| Suppliers | 440/4 | €7,856 | €45 | -€7,811 | -99.4% |
| Taxes, remuneration and social security | 45 | €14,542 | €13,413 | -€1,129 | -7.8% |
| Taxes | 450/3 | €3,627 | €2,285 | -€1,342 | -37.0% |
| Remuneration and social security | 454/9 | €10,915 | €11,129 | +€214 | +2.0% |
| Other amounts payable | 47/48 | €11,891 | €9,954 | -€1,937 | -16.3% |
| Remuneration, social security and pensions | 62 | €73,001 | €75,938 | +€2,938 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €2,956 | +€1,104 | +59.7% |
| Other operating charges | 640/8 | €1,876 | €1,205 | -€671 | -35.8% |
| Gross operating margin | 9900 | €81,983 | €89,592 | +€7,609 | +9.3% |
| Operating profit (loss) | 9901 | €5,255 | €9,492 | +€4,238 | +80.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €1,838 | €3,783 | +€1,946 | +106% |
| Recurring financial charges | 65 | €1,838 | €3,783 | +€1,946 | +106% |
| Profit (loss) for the period before taxes | 9903 | €3,425 | €5,709 | +€2,285 | +66.7% |
| Income taxes | 67/77 | €2,317 | €4,073 | +€1,756 | +75.8% |
| Profit (loss) for the period | 9904 | €1,108 | €1,636 | +€528 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,108 | €1,636 | +€528 | +47.7% |
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 14 October 2026 via checked.be.