Kapsalon Metamorphose: 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 Metamorphose
Largest movements
- Receivables within one year +€16,482
up €16,482 (+84.9%), from €19,424 to €35,907
of which Other amounts receivable: +€11,104
- Cash +€11,999
up €11,999 (+1,087%), from €1,103 to €13,102
mainly Net result for the year (+€52,784) and Depreciation (+€3,667)
- Tangible fixed assets -€3,667
down €3,667 (-28.1%), from €13,072 to €9,405
of which Plant, machinery and equipment: -€3,106
- Profit (loss) carried forward +€52,784
up €52,784 (+54.8%), from -€96,277 to -€43,493
- Debts after one year -€29,112
down €29,112 (-86.4%), from €33,679 to €4,566
- Trade debts -€1,715
down €1,715 (-23.5%), from €7,309 to €5,594
- Tax, wage and social debts +€1,470
up €1,470 (+94.2%), from €1,560 to €3,030
- Current portion of long-term debt +€1,387
up €1,387 (+4.8%), from €28,724 to €30,112
- Gross operating margin +€10,337
up €10,337 (+22.0%), from €47,064 to €57,401
- Financial charges -€2,964
down €2,964 (-81.3%), from €3,646 to €682
- Other operating charges -€953
down €953 (-37.3%), from €2,553 to €1,600
- Financial income +€750
up €750 (+129%), from €582 to €1,333
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 | €35,100 | €59,914 | +€24,814 | +70.7% |
| Fixed assets | 21/28 | €13,072 | €9,405 | -€3,667 | -28.1% |
| Tangible fixed assets | 22/27 | €13,072 | €9,405 | -€3,667 | -28.1% |
| Land and buildings | 22 | €4,958 | €4,397 | -€561 | -11.3% |
| Plant, machinery and equipment | 23 | €8,114 | €5,008 | -€3,106 | -38.3% |
| Current assets | 29/58 | €22,028 | €50,509 | +€28,481 | +129% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,424 | €35,907 | +€16,482 | +84.9% |
| Trade receivables | 40 | €1,647 | €7,025 | +€5,378 | +327% |
| Other amounts receivable | 41 | €17,778 | €28,882 | +€11,104 | +62.5% |
| Cash at bank and in hand | 54/58 | €1,103 | €13,102 | +€11,999 | +1,087% |
| Total equity and liabilities | 10/49 | €35,100 | €59,914 | +€24,814 | +70.7% |
| Equity | 10/15 | -€36,173 | €16,611 | +€52,784 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,705 | €47,705 | = | 0.0% |
| Distributable reserves | 133 | €47,705 | €47,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,277 | -€43,493 | +€52,784 | +54.8% |
| Amounts payable | 17/49 | €71,272 | €43,302 | -€27,970 | -39.2% |
| Amounts payable after more than one year | 17 | €33,679 | €4,566 | -€29,112 | -86.4% |
| Financial debts | 170/4 | €33,679 | €4,566 | -€29,112 | -86.4% |
| Amounts payable within one year | 42/48 | €37,594 | €38,736 | +€1,142 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €28,724 | €30,112 | +€1,387 | +4.8% |
| Trade debts | 44 | €7,309 | €5,594 | -€1,715 | -23.5% |
| Suppliers | 440/4 | €7,309 | €5,594 | -€1,715 | -23.5% |
| Taxes, remuneration and social security | 45 | €1,560 | €3,030 | +€1,470 | +94.2% |
| Taxes | 450/3 | €1,560 | €3,030 | +€1,470 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €3,667 | +€504 | +15.9% |
| Other operating charges | 640/8 | €2,553 | €1,600 | -€953 | -37.3% |
| Gross operating margin | 9900 | €47,064 | €57,401 | +€10,337 | +22.0% |
| Operating profit (loss) | 9901 | €41,348 | €52,134 | +€10,785 | +26.1% |
| Financial income | 75/76B | €582 | €1,333 | +€750 | +129% |
| Recurring financial income | 75 | €582 | €1,333 | +€750 | +129% |
| Financial charges | 65/66B | €3,646 | €682 | -€2,964 | -81.3% |
| Recurring financial charges | 65 | €3,646 | €682 | -€2,964 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €38,285 | €52,784 | +€14,499 | +37.9% |
| Profit (loss) for the period | 9904 | €38,285 | €52,784 | +€14,499 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,285 | €52,784 | +€14,499 | +37.9% |
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 17 October 2026 via checked.be.