Kapsalon Ö Ates: 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 Ö Ates
Largest movements
- Cash -€425
down €425 (-16.6%), from €2,568 to €2,143
mainly Net result for the year (-€14,120) and Tax, wage and social debts (-€1,322)
- Profit (loss) carried forward -€14,120
down €14,120 (-872%), from -€1,620 to -€15,740
- Other debts +€13,736
up €13,736 (+7,163%), from €192 to €13,928
- Tax, wage and social debts -€1,322
down €1,322 (-65.1%), from €2,032 to €710
- Trade debts +€1,281
up €1,281 (+193%), from €664 to €1,945
- Gross operating margin -€10,947
down €10,947 (-1,561%), from -€702 to -€11,649
- Staff costs +€1,166
new in 2024: €1,166
- Other operating charges +€315
up €315 (+35.3%), from €892 to €1,207
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,568 | €2,143 | -€425 | -16.6% |
| Current assets | 29/58 | €2,568 | €2,143 | -€425 | -16.6% |
| Cash at bank and in hand | 54/58 | €2,568 | €2,143 | -€425 | -16.6% |
| Total equity and liabilities | 10/49 | €2,568 | €2,143 | -€425 | -16.6% |
| Equity | 10/15 | -€320 | -€14,440 | -€14,120 | -4,416% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,620 | -€15,740 | -€14,120 | -872% |
| Amounts payable | 17/49 | €2,888 | €16,582 | +€13,695 | +474% |
| Amounts payable within one year | 42/48 | €2,888 | €16,582 | +€13,695 | +474% |
| Trade debts | 44 | €664 | €1,945 | +€1,281 | +193% |
| Suppliers | 440/4 | €664 | €1,945 | +€1,281 | +193% |
| Taxes, remuneration and social security | 45 | €2,032 | €710 | -€1,322 | -65.1% |
| Taxes | 450/3 | €2,032 | €710 | -€1,322 | -65.1% |
| Other amounts payable | 47/48 | €192 | €13,928 | +€13,736 | +7,163% |
| Remuneration, social security and pensions | 62 | - | €1,166 | +€1,166 | |
| Other operating charges | 640/8 | €892 | €1,207 | +€315 | +35.3% |
| Gross operating margin | 9900 | -€702 | -€11,649 | -€10,947 | -1,561% |
| Operating profit (loss) | 9901 | -€1,593 | -€14,022 | -€12,428 | -780% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €26 | €98 | +€72 | +273% |
| Recurring financial charges | 65 | €26 | €98 | +€72 | +273% |
| Profit (loss) for the period before taxes | 9903 | -€1,620 | -€14,120 | -€12,500 | -772% |
| Profit (loss) for the period | 9904 | -€1,620 | -€14,120 | -€12,500 | -772% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,620 | -€14,120 | -€12,500 | -772% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.