Kapsalon Les Ciseaux: 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 Les Ciseaux
Largest movements
- Tangible fixed assets -€30,074
down €30,074 (-3.8%), from €797,593 to €767,519
of which Land and buildings: -€19,835
- Intangible fixed assets -€15,500
down €15,500 (-36.4%), from €42,625 to €27,125
- Receivables within one year +€13,358
up €13,358 (+912%), from €1,465 to €14,823
of which Trade receivables: +€8,638
- Debts after one year -€90,273
down €90,273 (-18.3%), from €493,713 to €403,440
- Reserves +€59,993
up €59,993 (+48.1%), from €124,699 to €184,692
- Current portion of long-term debt +€17,818
up €17,818 (+20.2%), from €88,045 to €105,864
- Other debts -€13,405
down €13,405 (-100%), from €13,405 to €0
- Staff costs +€11,429
up €11,429 (+9.7%), from €117,858 to €129,287
- Gross operating margin +€9,587
up €9,587 (+3.4%), from €284,110 to €293,697
- Financial charges -€3,829
down €3,829 (-23.6%), from €16,242 to €12,413
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 | €986,946 | €960,748 | -€26,198 | -2.7% |
| Fixed assets | 21/28 | €940,218 | €894,644 | -€45,574 | -4.8% |
| Intangible fixed assets | 21 | €42,625 | €27,125 | -€15,500 | -36.4% |
| Tangible fixed assets | 22/27 | €797,593 | €767,519 | -€30,074 | -3.8% |
| Land and buildings | 22 | €768,861 | €749,026 | -€19,835 | -2.6% |
| Plant, machinery and equipment | 23 | €1,535 | €797 | -€739 | -48.1% |
| Furniture and vehicles | 24 | €27,197 | €17,697 | -€9,500 | -34.9% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €46,728 | €66,104 | +€19,376 | +41.5% |
| Stocks and contracts in progress | 3 | €19,154 | €18,757 | -€397 | -2.1% |
| Stocks | 30/36 | €19,154 | €18,757 | -€397 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,465 | €14,823 | +€13,358 | +912% |
| Trade receivables | 40 | €1,406 | €10,044 | +€8,638 | +614% |
| Other amounts receivable | 41 | €59 | €4,779 | +€4,720 | +8,047% |
| Cash at bank and in hand | 54/58 | €22,846 | €29,152 | +€6,306 | +27.6% |
| Deferred charges and accrued income | 490/1 | €3,264 | €3,372 | +€109 | +3.3% |
| Total equity and liabilities | 10/49 | €986,946 | €960,748 | -€26,198 | -2.7% |
| Equity | 10/15 | €248,234 | €308,227 | +€59,993 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,699 | €184,692 | +€59,993 | +48.1% |
| Distributable reserves | 133 | €124,699 | €184,692 | +€59,993 | +48.1% |
| Profit (loss) carried forward | 14 | €104,935 | €104,935 | = | 0.0% |
| Amounts payable | 17/49 | €738,712 | €652,521 | -€86,191 | -11.7% |
| Amounts payable after more than one year | 17 | €493,713 | €403,440 | -€90,273 | -18.3% |
| Financial debts | 170/4 | €493,713 | €403,440 | -€90,273 | -18.3% |
| Amounts payable within one year | 42/48 | €242,836 | €245,196 | +€2,360 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €88,045 | €105,864 | +€17,818 | +20.2% |
| Financial debts | 43 | €48,217 | €44,954 | -€3,262 | -6.8% |
| Credit institutions | 430/8 | €2,942 | €0 | -€2,942 | -100% |
| Other loans | 439 | €45,275 | €44,954 | -€321 | -0.7% |
| Trade debts | 44 | €12,092 | €9,076 | -€3,015 | -24.9% |
| Suppliers | 440/4 | €12,092 | €9,076 | -€3,015 | -24.9% |
| Taxes, remuneration and social security | 45 | €81,077 | €85,301 | +€4,224 | +5.2% |
| Taxes | 450/3 | €68,423 | €61,585 | -€6,838 | -10.0% |
| Remuneration and social security | 454/9 | €12,654 | €23,716 | +€11,062 | +87.4% |
| Other amounts payable | 47/48 | €13,405 | €0 | -€13,405 | -100% |
| Accrued charges and deferred income | 492/3 | €2,163 | €3,885 | +€1,722 | +79.6% |
| Remuneration, social security and pensions | 62 | €117,858 | €129,287 | +€11,429 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,042 | €50,008 | -€1,033 | -2.0% |
| Other operating charges | 640/8 | €8,588 | €8,501 | -€87 | -1.0% |
| Gross operating margin | 9900 | €284,110 | €293,697 | +€9,587 | +3.4% |
| Operating profit (loss) | 9901 | €106,623 | €105,901 | -€723 | -0.7% |
| Financial income | 75/76B | €11 | €25 | +€14 | +122% |
| Recurring financial income | 75 | €11 | €25 | +€14 | +122% |
| Financial charges | 65/66B | €16,242 | €12,413 | -€3,829 | -23.6% |
| Recurring financial charges | 65 | €16,242 | €12,413 | -€3,829 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €90,392 | €93,512 | +€3,120 | +3.5% |
| Income taxes | 67/77 | €33,938 | €33,520 | -€419 | -1.2% |
| Profit (loss) for the period | 9904 | €56,454 | €59,993 | +€3,539 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,454 | €59,993 | +€3,539 | +6.3% |
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 30 October 2026 via checked.be.