KAPSALON NIJLEN: 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 NIJLEN
Largest movements
- Receivables within one year -€63,592
down €63,592 (-91.1%), from €69,809 to €6,217
of which Trade receivables: -€61,899
- Cash +€36,044
up €36,044 (+138%), from €26,127 to €62,171
mainly Net result for the year (+€81,009) and Receivables within one year (+€63,592)
- Financial fixed assets +€6,450
up €6,450 (+265%), from €2,430 to €8,880
- Tangible fixed assets +€4,303
up €4,303 (+3.2%), from €132,646 to €136,950
of which Plant, machinery and equipment: +€7,456
- Tax, wage and social debts -€107,704
down €107,704 (-84.8%), from €126,953 to €19,249
of which Remuneration and social security: -€102,457
- Profit (loss) carried forward +€41,932
up €41,932, from -€41,932 to €0
- Reserves +€39,077
up €39,077 (+2,101%), from €1,860 to €40,937
of which Distributable reserves: +€40,937
- Other debts +€29,182
up €29,182 (+80.7%), from €36,184 to €65,366
- Debts after one year -€17,168
down €17,168 (-24.5%), from €70,077 to €52,909
- Staff costs -€86,054
down €86,054, from €84,593 to -€1,461
- Other operating charges +€10,048
up €10,048 (+493%), from €2,036 to €12,084
- Depreciation +€9,554
new in 2025: €9,554
- Financial charges +€4,519
up €4,519 (+480%), from €941 to €5,460
- Taxes -€3,523
no longer reported in 2025 (was €3,523)
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 | €232,012 | €214,250 | -€17,762 | -7.7% |
| Fixed assets | 21/28 | €136,076 | €145,830 | +€9,753 | +7.2% |
| Intangible fixed assets | 21 | €1,000 | €0 | -€1,000 | -100% |
| Tangible fixed assets | 22/27 | €132,646 | €136,950 | +€4,303 | +3.2% |
| Land and buildings | 22 | €119,882 | €116,258 | -€3,624 | -3.0% |
| Plant, machinery and equipment | 23 | - | €7,456 | +€7,456 | |
| Furniture and vehicles | 24 | €2,458 | €5,146 | +€2,689 | +109% |
| Other tangible fixed assets | 26 | €10,306 | €8,089 | -€2,217 | -21.5% |
| Financial fixed assets | 28 | €2,430 | €8,880 | +€6,450 | +265% |
| Current assets | 29/58 | €95,936 | €68,421 | -€27,516 | -28.7% |
| Amounts receivable within one year | 40/41 | €69,809 | €6,217 | -€63,592 | -91.1% |
| Trade receivables | 40 | €68,117 | €6,217 | -€61,899 | -90.9% |
| Other amounts receivable | 41 | €1,693 | €0 | -€1,693 | -100% |
| Cash at bank and in hand | 54/58 | €26,127 | €62,171 | +€36,044 | +138% |
| Deferred charges and accrued income | 490/1 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €232,012 | €214,250 | -€17,762 | -7.7% |
| Equity | 10/15 | -€21,472 | €59,537 | +€81,009 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €40,937 | +€39,077 | +2,101% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €40,937 | +€40,937 | |
| Profit (loss) carried forward | 14 | -€41,932 | €0 | +€41,932 | |
| Amounts payable | 17/49 | €253,485 | €154,714 | -€98,771 | -39.0% |
| Amounts payable after more than one year | 17 | €70,077 | €52,909 | -€17,168 | -24.5% |
| Financial debts | 170/4 | €70,077 | €52,909 | -€17,168 | -24.5% |
| Amounts payable within one year | 42/48 | €183,293 | €101,805 | -€81,488 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €858 | €8,678 | +€7,820 | +912% |
| Trade debts | 44 | €19,300 | €8,512 | -€10,787 | -55.9% |
| Suppliers | 440/4 | €19,300 | €8,512 | -€10,787 | -55.9% |
| Taxes, remuneration and social security | 45 | €126,953 | €19,249 | -€107,704 | -84.8% |
| Taxes | 450/3 | €20,470 | €15,223 | -€5,247 | -25.6% |
| Remuneration and social security | 454/9 | €106,482 | €4,025 | -€102,457 | -96.2% |
| Other amounts payable | 47/48 | €36,184 | €65,366 | +€29,182 | +80.7% |
| Accrued charges and deferred income | 492/3 | €114 | €0 | -€114 | -100% |
| Remuneration, social security and pensions | 62 | €84,593 | -€1,461 | -€86,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,554 | +€9,554 | |
| Other operating charges | 640/8 | €2,036 | €12,084 | +€10,048 | +493% |
| Gross operating margin | 9900 | €104,330 | €106,640 | +€2,310 | +2.2% |
| Operating profit (loss) | 9901 | €17,701 | €86,463 | +€68,762 | +388% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €941 | €5,460 | +€4,519 | +480% |
| Recurring financial charges | 65 | €941 | €5,460 | +€4,519 | +480% |
| Profit (loss) for the period before taxes | 9903 | €16,760 | €81,009 | +€64,249 | +383% |
| Income taxes | 67/77 | €3,523 | - | -€3,523 | |
| Profit (loss) for the period | 9904 | €13,237 | €81,009 | +€67,772 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €13,237 | €81,009 | +€67,772 | +512% |
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 29 October 2026 via checked.be.