KAPSALON LALE: what changed
What changed
KAPSALON LALE
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€10,729
2024 · €18,355-€7,626
Equity
-€56,523
2024 · -€67,252+€10,729
Cash
€73,056
2024 · €72,372+€684
Balance sheet total
€139,311
2024 · €129,596+€9,715
Largest movements
Assets
- Deferred charges and accrued income +€11,871
up €11,871, from €0 to €11,871
- Receivables within one year -€3,220
down €3,220 (-7.9%), from €40,748 to €37,528
of which Trade receivables: -€4,220
- Stocks and contracts +€2,241
up €2,241 (+64.0%), from €3,500 to €5,741
Equity and liabilities
- Trade debts +€27,143
up €27,143 (+3,024%), from €898 to €28,040
- Other debts -€22,779
down €22,779 (-16.5%), from €137,689 to €114,910
- Profit (loss) carried forward +€10,729
up €10,729 (+13.7%), from -€78,541 to -€67,812
- Tax, wage and social debts -€5,377
down €5,377 (-9.2%), from €58,261 to €52,883
of which Taxes: -€4,849
Income statement
- Staff costs +€10,773
up €10,773 (+56.8%), from €18,955 to €29,728
- Gross operating margin +€3,465
up €3,465 (+7.8%), from €44,367 to €47,832
- Depreciation -€2,639
down €2,639 (-48.1%), from €5,491 to €2,852
- Other operating charges +€2,440
up €2,440 (+269%), from €908 to €3,348
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,355
Gross operating margin
+€3,465
Staff costs
-€10,773
Depreciation
+€2,639
Other operating charges
-€2,440
Financial income
+€1
Financial charges
-€472
Taxes
-€47
Result 2025
€10,729
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,675
Investment
-€991
Financing
€0
Cash 2024
€72,372
From operations (derived)
+€1,675
Net result for the year
+€10,729
Depreciation
+€2,852
Stocks and contracts
-€2,241
Receivables within one year
+€3,220
Deferred charges and accrued income
-€11,871
Trade debts
+€27,143
Tax, wage and social debts
-€5,377
Other debts
-€22,779
Investment (derived)
-€991
Investment in fixed assets (net)
-€991
Cash 2025
€73,056
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,596 | €139,311 | +€9,715 | +7.5% |
| Fixed assets | 21/28 | €12,976 | €11,115 | -€1,861 | -14.3% |
| Intangible fixed assets | 21 | €1,130 | €0 | -€1,130 | -100% |
| Tangible fixed assets | 22/27 | €11,846 | €11,115 | -€731 | -6.2% |
| Plant, machinery and equipment | 23 | €1,751 | €1,792 | +€41 | +2.4% |
| Furniture and vehicles | 24 | €2,762 | €1,990 | -€773 | -28.0% |
| Other tangible fixed assets | 26 | €7,333 | €7,333 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €116,620 | €128,196 | +€11,576 | +9.9% |
| Stocks and contracts in progress | 3 | €3,500 | €5,741 | +€2,241 | +64.0% |
| Stocks | 30/36 | €3,500 | €5,741 | +€2,241 | +64.0% |
| Amounts receivable within one year | 40/41 | €40,748 | €37,528 | -€3,220 | -7.9% |
| Trade receivables | 40 | €40,248 | €36,028 | -€4,220 | -10.5% |
| Other amounts receivable | 41 | €500 | €1,500 | +€1,000 | +200% |
| Cash at bank and in hand | 54/58 | €72,372 | €73,056 | +€684 | +0.9% |
| Deferred charges and accrued income | 490/1 | €0 | €11,871 | +€11,871 | |
| Total equity and liabilities | 10/49 | €129,596 | €139,311 | +€9,715 | +7.5% |
| Equity | 10/15 | -€67,252 | -€56,523 | +€10,729 | +16.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €11,288 | €11,288 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,288 | €11,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,541 | -€67,812 | +€10,729 | +13.7% |
| Amounts payable | 17/49 | €196,848 | €195,834 | -€1,014 | -0.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,848 | €195,834 | -€1,014 | -0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €898 | €28,040 | +€27,143 | +3,024% |
| Suppliers | 440/4 | €898 | €28,040 | +€27,143 | +3,024% |
| Taxes, remuneration and social security | 45 | €58,261 | €52,883 | -€5,377 | -9.2% |
| Taxes | 450/3 | €55,723 | €50,875 | -€4,849 | -8.7% |
| Remuneration and social security | 454/9 | €2,538 | €2,009 | -€529 | -20.8% |
| Other amounts payable | 47/48 | €137,689 | €114,910 | -€22,779 | -16.5% |
| Remuneration, social security and pensions | 62 | €18,955 | €29,728 | +€10,773 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,491 | €2,852 | -€2,639 | -48.1% |
| Other operating charges | 640/8 | €908 | €3,348 | +€2,440 | +269% |
| Gross operating margin | 9900 | €44,367 | €47,832 | +€3,465 | +7.8% |
| Operating profit (loss) | 9901 | €19,013 | €11,904 | -€7,108 | -37.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €658 | €1,130 | +€472 | +71.8% |
| Recurring financial charges | 65 | €658 | €1,130 | +€472 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €18,355 | €10,775 | -€7,580 | -41.3% |
| Income taxes | 67/77 | - | €47 | +€47 | |
| Profit (loss) for the period | 9904 | €18,355 | €10,729 | -€7,626 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,355 | €10,729 | -€7,626 | -41.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.