Kapsalon IBO: 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 IBO
Largest movements
- Receivables within one year -€423
no longer reported in 2025 (was €423)
- Cash +€80
up €80 (+25.8%), from €310 to €390
mainly Receivables within one year (+€423) and Net result for the year (+€404)
- Stocks and contracts +€27
up €27 (+49.0%), from €55 to €82
- Other debts -€466
down €466 (-68.2%), from €683 to €217
- Profit (loss) carried forward +€404
up €404 (+6.3%), from -€6,462 to -€6,058
- Trade debts -€250
down €250 (-50.0%), from €500 to €250
- Gross operating margin -€801
down €801 (-34.3%), from €2,331 to €1,531
- Other operating charges -€139
down €139 (-11.5%), from €1,205 to €1,066
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 | €922 | €610 | -€312 | -33.8% |
| Current assets | 29/58 | €922 | €610 | -€312 | -33.8% |
| Stocks and contracts in progress | 3 | €55 | €82 | +€27 | +49.0% |
| Stocks | 30/36 | €55 | €82 | +€27 | +49.0% |
| Amounts receivable within one year | 40/41 | €423 | - | -€423 | |
| Trade receivables | 40 | €423 | - | -€423 | |
| Cash at bank and in hand | 54/58 | €310 | €390 | +€80 | +25.8% |
| Deferred charges and accrued income | 490/1 | €133 | €137 | +€4 | +2.8% |
| Total equity and liabilities | 10/49 | €922 | €610 | -€312 | -33.8% |
| Equity | 10/15 | -€262 | €142 | +€404 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,462 | -€6,058 | +€404 | +6.3% |
| Amounts payable | 17/49 | €1,184 | €468 | -€716 | -60.5% |
| Amounts payable within one year | 42/48 | €1,184 | €468 | -€716 | -60.5% |
| Trade debts | 44 | €500 | €250 | -€250 | -50.0% |
| Suppliers | 440/4 | €500 | €250 | -€250 | -50.0% |
| Other amounts payable | 47/48 | €683 | €217 | -€466 | -68.2% |
| Other operating charges | 640/8 | €1,205 | €1,066 | -€139 | -11.5% |
| Gross operating margin | 9900 | €2,331 | €1,531 | -€801 | -34.3% |
| Operating profit (loss) | 9901 | €1,126 | €464 | -€662 | -58.8% |
| Financial charges | 65/66B | €66 | €60 | -€6 | -9.6% |
| Recurring financial charges | 65 | €66 | €60 | -€6 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €1,060 | €404 | -€656 | -61.8% |
| Profit (loss) for the period | 9904 | €1,060 | €404 | -€656 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,060 | €404 | -€656 | -61.8% |
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 21 October 2026 via checked.be.