Kapsalon Maaike: 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 Maaike
Largest movements
- Cash +€37,283
up €37,283 (+1,211%), from €3,079 to €40,362
mainly Receivables within one year (+€17,588) and Net result for the year (+€15,921)
- Receivables within one year -€17,588
down €17,588 (-89.1%), from €19,739 to €2,151
of which Other amounts receivable: -€19,739
- Stocks and contracts +€5,461
new in 2025: €5,461
- Profit (loss) carried forward +€15,921
up €15,921 (+80.4%), from €19,811 to €35,732
- Tax, wage and social debts +€7,360
up €7,360 (+68.4%), from €10,765 to €18,125
of which Taxes: +€6,581
- Trade debts +€2,257
up €2,257 (+144%), from €1,563 to €3,820
- Gross operating margin -€4,698
down €4,698 (-15.8%), from €29,829 to €25,131
- Taxes -€1,178
down €1,178 (-15.7%), from €7,499 to €6,321
- Financial income -€504
down €504 (-84.3%), from €598 to €94
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 | €33,139 | €58,701 | +€25,562 | +77.1% |
| Fixed assets | 21/28 | €8,727 | €9,132 | +€405 | +4.6% |
| Tangible fixed assets | 22/27 | €8,727 | €9,132 | +€405 | +4.6% |
| Plant, machinery and equipment | 23 | €8,727 | €9,132 | +€405 | +4.6% |
| Current assets | 29/58 | €24,412 | €49,569 | +€25,157 | +103% |
| Stocks and contracts in progress | 3 | - | €5,461 | +€5,461 | |
| Stocks | 30/36 | - | €5,461 | +€5,461 | |
| Amounts receivable within one year | 40/41 | €19,739 | €2,151 | -€17,588 | -89.1% |
| Trade receivables | 40 | - | €2,151 | +€2,151 | |
| Other amounts receivable | 41 | €19,739 | - | -€19,739 | |
| Cash at bank and in hand | 54/58 | €3,079 | €40,362 | +€37,283 | +1,211% |
| Deferred charges and accrued income | 490/1 | €1,595 | €1,596 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €33,139 | €58,701 | +€25,562 | +77.1% |
| Equity | 10/15 | €20,811 | €36,732 | +€15,921 | +76.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,811 | €35,732 | +€15,921 | +80.4% |
| Amounts payable | 17/49 | €12,328 | €21,969 | +€9,641 | +78.2% |
| Amounts payable within one year | 42/48 | €12,328 | €21,969 | +€9,641 | +78.2% |
| Trade debts | 44 | €1,563 | €3,820 | +€2,257 | +144% |
| Suppliers | 440/4 | €1,563 | €3,820 | +€2,257 | +144% |
| Taxes, remuneration and social security | 45 | €10,765 | €18,125 | +€7,360 | +68.4% |
| Taxes | 450/3 | €10,765 | €17,346 | +€6,581 | +61.1% |
| Remuneration and social security | 454/9 | - | €778 | +€778 | |
| Other amounts payable | 47/48 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €2,218 | -€55 | -2.4% |
| Other operating charges | 640/8 | €816 | €595 | -€221 | -27.1% |
| Gross operating margin | 9900 | €29,829 | €25,131 | -€4,698 | -15.8% |
| Operating profit (loss) | 9901 | €26,740 | €22,318 | -€4,422 | -16.5% |
| Financial income | 75/76B | €598 | €94 | -€504 | -84.3% |
| Recurring financial income | 75 | €598 | €94 | -€504 | -84.3% |
| Financial charges | 65/66B | €28 | €170 | +€142 | +507% |
| Recurring financial charges | 65 | €28 | €170 | +€142 | +507% |
| Profit (loss) for the period before taxes | 9903 | €27,310 | €22,242 | -€5,068 | -18.6% |
| Income taxes | 67/77 | €7,499 | €6,321 | -€1,178 | -15.7% |
| Profit (loss) for the period | 9904 | €19,811 | €15,921 | -€3,890 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,811 | €15,921 | -€3,890 | -19.6% |
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 19 October 2026 via checked.be.