Kapsalon M & R: 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 M & R
Largest movements
- Cash -€119
down €119 (-42.3%), from €282 to €163
mainly Other debts (-€3,127) and Tax, wage and social debts (-€1,030)
- Profit (loss) carried forward +€4,485
up €4,485 (+14.5%), from -€31,008 to -€26,522
- Other debts -€3,127
down €3,127 (-38.9%), from €8,030 to €4,903
- Tax, wage and social debts -€1,030
down €1,030 (-41.0%), from €2,511 to €1,481
- Trade debts -€594
down €594 (-36.3%), from €1,638 to €1,043
- Accrued charges and deferred income +€146
new in 2025: €146
- Gross operating margin +€5,906
up €5,906, from -€575 to €5,331
- Taxes -€1,480
no longer reported in 2025 (was €1,480)
- Other operating charges -€274
down €274 (-25.6%), from €1,068 to €795
- Financial charges -€120
down €120 (-70.3%), from €171 to €51
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 | €282 | €163 | -€119 | -42.3% |
| Current assets | 29/58 | €282 | €163 | -€119 | -42.3% |
| Cash at bank and in hand | 54/58 | €282 | €163 | -€119 | -42.3% |
| Total equity and liabilities | 10/49 | €282 | €163 | -€119 | -42.3% |
| Equity | 10/15 | -€11,896 | -€7,410 | +€4,485 | +37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512 | €512 | = | 0.0% |
| Non-distributable reserves | 130/1 | €512 | €512 | = | 0.0% |
| Reserves not available under the articles | 1311 | €512 | €512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,008 | -€26,522 | +€4,485 | +14.5% |
| Amounts payable | 17/49 | €12,178 | €7,573 | -€4,605 | -37.8% |
| Amounts payable within one year | 42/48 | €12,178 | €7,427 | -€4,751 | -39.0% |
| Trade debts | 44 | €1,638 | €1,043 | -€594 | -36.3% |
| Suppliers | 440/4 | €1,638 | €1,043 | -€594 | -36.3% |
| Taxes, remuneration and social security | 45 | €2,511 | €1,481 | -€1,030 | -41.0% |
| Taxes | 450/3 | €2,511 | €1,481 | -€1,030 | -41.0% |
| Other amounts payable | 47/48 | €8,030 | €4,903 | -€3,127 | -38.9% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Other operating charges | 640/8 | €1,068 | €795 | -€274 | -25.6% |
| Gross operating margin | 9900 | -€575 | €5,331 | +€5,906 | |
| Operating profit (loss) | 9901 | -€1,643 | €4,536 | +€6,180 | |
| Financial charges | 65/66B | €171 | €51 | -€120 | -70.3% |
| Recurring financial charges | 65 | €171 | €51 | -€120 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,814 | €4,485 | +€6,300 | |
| Income taxes | 67/77 | €1,480 | - | -€1,480 | |
| Profit (loss) for the period | 9904 | -€3,294 | €4,485 | +€7,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,294 | €4,485 | +€7,780 |
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 28 October 2026 via checked.be.