Kapsalon Nijs: 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 Nijs
Largest movements
- Cash +€14,217
up €14,217 (+9.8%), from €145,310 to €159,527
mainly Net result for the year (+€35,031) and Depreciation (+€15,199)
- Receivables within one year +€11,625
up €11,625 (+17.9%), from €64,829 to €76,454
of which Other amounts receivable: +€6,889
- Reserves +€31,231
up €31,231 (+15.2%), from €204,798 to €236,028
of which Distributable reserves: +€31,231
- Debts after one year -€9,023
no longer reported in 2025 (was €9,023)
- Trade debts +€6,350
up €6,350 (+198%), from €3,211 to €9,561
- Other debts +€3,560
up €3,560 (+318%), from €1,120 to €4,680
- Gross operating margin -€11,274
down €11,274 (-15.1%), from €74,569 to €63,295
- Staff costs -€4,648
no longer reported in 2025 (was €4,648)
- Depreciation +€1,216
up €1,216 (+8.7%), from €13,982 to €15,199
- Financial income -€1,139
down €1,139 (-23.1%), from €4,927 to €3,788
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 | €241,722 | €270,824 | +€29,101 | +12.0% |
| Fixed assets | 21/28 | €17,778 | €20,352 | +€2,575 | +14.5% |
| Tangible fixed assets | 22/27 | €17,778 | €20,352 | +€2,575 | +14.5% |
| Land and buildings | 22 | €16,168 | €19,364 | +€3,196 | +19.8% |
| Plant, machinery and equipment | 23 | €1,610 | €989 | -€621 | -38.6% |
| Current assets | 29/58 | €223,945 | €250,471 | +€26,527 | +11.8% |
| Stocks and contracts in progress | 3 | €9,826 | €10,524 | +€698 | +7.1% |
| Stocks | 30/36 | €9,826 | €10,524 | +€698 | +7.1% |
| Amounts receivable within one year | 40/41 | €64,829 | €76,454 | +€11,625 | +17.9% |
| Trade receivables | 40 | €264 | €5,000 | +€4,736 | +1,792% |
| Other amounts receivable | 41 | €64,565 | €71,454 | +€6,889 | +10.7% |
| Cash at bank and in hand | 54/58 | €145,310 | €159,527 | +€14,217 | +9.8% |
| Deferred charges and accrued income | 490/1 | €3,979 | €3,966 | -€13 | -0.3% |
| Total equity and liabilities | 10/49 | €241,722 | €270,824 | +€29,101 | +12.0% |
| Equity | 10/15 | €206,798 | €238,028 | +€31,231 | +15.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €204,798 | €236,028 | +€31,231 | +15.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €202,938 | €234,168 | +€31,231 | +15.4% |
| Amounts payable | 17/49 | €34,925 | €32,795 | -€2,130 | -6.1% |
| Amounts payable after more than one year | 17 | €9,023 | - | -€9,023 | |
| Financial debts | 170/4 | €9,023 | - | -€9,023 | |
| Amounts payable within one year | 42/48 | €25,901 | €32,795 | +€6,894 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €10,655 | €9,023 | -€1,631 | -15.3% |
| Trade debts | 44 | €3,211 | €9,561 | +€6,350 | +198% |
| Suppliers | 440/4 | €3,211 | €9,561 | +€6,350 | +198% |
| Taxes, remuneration and social security | 45 | €10,916 | €9,530 | -€1,385 | -12.7% |
| Taxes | 450/3 | €8,616 | €6,030 | -€2,585 | -30.0% |
| Remuneration and social security | 454/9 | €2,300 | €3,500 | +€1,200 | +52.2% |
| Other amounts payable | 47/48 | €1,120 | €4,680 | +€3,560 | +318% |
| Remuneration, social security and pensions | 62 | €4,648 | - | -€4,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,982 | €15,199 | +€1,216 | +8.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €74,569 | €63,295 | -€11,274 | -15.1% |
| Operating profit (loss) | 9901 | €55,433 | €47,577 | -€7,857 | -14.2% |
| Financial income | 75/76B | €4,927 | €3,788 | -€1,139 | -23.1% |
| Recurring financial income | 75 | €4,927 | €3,788 | -€1,139 | -23.1% |
| Financial charges | 65/66B | €1,036 | €776 | -€260 | -25.1% |
| Recurring financial charges | 65 | €1,036 | €776 | -€260 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €59,324 | €50,589 | -€8,735 | -14.7% |
| Income taxes | 67/77 | €16,188 | €15,558 | -€630 | -3.9% |
| Profit (loss) for the period | 9904 | €43,137 | €35,031 | -€8,106 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,137 | €35,031 | -€8,106 | -18.8% |
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 21 October 2026 via checked.be.