Kapsalon Maestro: 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 Maestro
Largest movements
- Cash +€7,519
up €7,519 (+52.7%), from €14,259 to €21,778
mainly Net result for the year (+€5,546) and Trade debts (+€2,080)
- Receivables within one year -€1,296
down €1,296 (-14.3%), from €9,067 to €7,771
- Profit (loss) carried forward +€5,546
up €5,546 (+41.1%), from €13,489 to €19,035
- Accrued charges and deferred income -€3,500
no longer reported in 2025 (was €3,500)
- Trade debts +€2,080
up €2,080 (+470.5%), from €442 to €2,522
- Tax, wage and social debts +€1,840
up €1,840 (+25.1%), from €7,320 to €9,160
of which Taxes: +€2,928
- Gross operating margin -€7,070
down €7,070 (-38.8%), from €18,222 to €11,152
- Staff costs +€3,415
new in 2025: €3,415
- Taxes -€1,996
down €1,996 (-59.0%), from €3,383 to €1,386
- Other operating charges -€613
down €613 (-47.2%), from €1,298 to €685
- Depreciation +€282
up €282 (+129.2%), from €218 to €500
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.
Cash bridge derived
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 | €24,851 | €30,817 | +€5,966 | +24.0% |
| Fixed assets | 21/28 | €1,526 | €1,267 | -€258 | -16.9% |
| Tangible fixed assets | 22/27 | €1,526 | €1,267 | -€258 | -16.9% |
| Land and buildings | 22 | €353 | €206 | -€147 | -41.8% |
| Plant, machinery and equipment | 23 | €629 | €697 | +€68 | +10.8% |
| Furniture and vehicles | 24 | €544 | €365 | -€179 | -32.9% |
| Current assets | 29/58 | €23,325 | €29,549 | +€6,224 | +26.7% |
| Amounts receivable within one year | 40/41 | €9,067 | €7,771 | -€1,296 | -14.3% |
| Other amounts receivable | 41 | €9,067 | €7,771 | -€1,296 | -14.3% |
| Cash at bank and in hand | 54/58 | €14,259 | €21,778 | +€7,519 | +52.7% |
| Total equity and liabilities | 10/49 | €24,851 | €30,817 | +€5,966 | +24.0% |
| Equity | 10/15 | €13,589 | €19,135 | +€5,546 | +40.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,489 | €19,035 | +€5,546 | +41.1% |
| Amounts payable | 17/49 | €11,262 | €11,682 | +€420 | +3.7% |
| Amounts payable within one year | 42/48 | €7,762 | €11,682 | +€3,920 | +50.5% |
| Trade debts | 44 | €442 | €2,522 | +€2,080 | +470.5% |
| Suppliers | 440/4 | €442 | €2,522 | +€2,080 | +470.5% |
| Taxes, remuneration and social security | 45 | €7,320 | €9,160 | +€1,840 | +25.1% |
| Taxes | 450/3 | €5,468 | €8,396 | +€2,928 | +53.5% |
| Remuneration and social security | 454/9 | €1,852 | €764 | -€1,088 | -58.8% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | - | €3,415 | +€3,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €500 | +€282 | +129.2% |
| Other operating charges | 640/8 | €1,298 | €685 | -€613 | -47.2% |
| Gross operating margin | 9900 | €18,222 | €11,152 | -€7,070 | -38.8% |
| Operating profit (loss) | 9901 | €16,706 | €6,552 | -€10,154 | -60.8% |
| Financial income | 75/76B | €272 | €452 | +€180 | +65.9% |
| Recurring financial income | 75 | €272 | €452 | +€180 | +65.9% |
| Financial charges | 65/66B | €106 | €72 | -€34 | -32.1% |
| Recurring financial charges | 65 | €106 | €72 | -€34 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €16,872 | €6,932 | -€9,940 | -58.9% |
| Income taxes | 67/77 | €3,383 | €1,386 | -€1,996 | -59.0% |
| Profit (loss) for the period | 9904 | €13,489 | €5,546 | -€7,944 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,489 | €5,546 | -€7,944 | -58.9% |
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 11 October 2026 via checked.be.