Kapsalon Priscilla: 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 Priscilla
Largest movements
- Cash +€3,883
up €3,883 (+5.6%), from €69,602 to €73,485
mainly Net result for the year (+€4,108) and Trade debts (+€2,116)
- Reserves +€4,108
up €4,108 (+17.0%), from €24,158 to €28,266
- Trade debts +€2,116
up €2,116 (+192%), from €1,105 to €3,221
- Tax, wage and social debts -€2,052
down €2,052 (-27.0%), from €7,591 to €5,539
of which Taxes: -€2,137
- Staff costs +€2,739
up €2,739 (+6.6%), from €41,684 to €44,423
- Gross operating margin +€1,346
up €1,346 (+2.7%), from €50,131 to €51,477
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 | €79,025 | €83,053 | +€4,028 | +5.1% |
| Fixed assets | 21/28 | €1,228 | €1,903 | +€674 | +54.9% |
| Tangible fixed assets | 22/27 | €1,070 | €1,744 | +€674 | +63.0% |
| Plant, machinery and equipment | 23 | €1,070 | €1,744 | +€674 | +63.0% |
| Financial fixed assets | 28 | €159 | €159 | = | 0.0% |
| Current assets | 29/58 | €77,796 | €81,150 | +€3,354 | +4.3% |
| Stocks and contracts in progress | 3 | €3,641 | €3,240 | -€401 | -11.0% |
| Stocks | 30/36 | €3,641 | €3,240 | -€401 | -11.0% |
| Amounts receivable within one year | 40/41 | €194 | €0 | -€194 | -100% |
| Trade receivables | 40 | €188 | €0 | -€188 | -100% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Cash at bank and in hand | 54/58 | €69,602 | €73,485 | +€3,883 | +5.6% |
| Deferred charges and accrued income | 490/1 | €4,359 | €4,425 | +€66 | +1.5% |
| Total equity and liabilities | 10/49 | €79,025 | €83,053 | +€4,028 | +5.1% |
| Equity | 10/15 | €68,169 | €72,277 | +€4,108 | +6.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,158 | €28,266 | +€4,108 | +17.0% |
| Distributable reserves | 133 | €24,158 | €28,266 | +€4,108 | +17.0% |
| Profit (loss) carried forward | 14 | €25,419 | €25,419 | = | 0.0% |
| Amounts payable | 17/49 | €10,856 | €10,776 | -€80 | -0.7% |
| Amounts payable within one year | 42/48 | €10,856 | €10,776 | -€80 | -0.7% |
| Trade debts | 44 | €1,105 | €3,221 | +€2,116 | +192% |
| Suppliers | 440/4 | €1,105 | €3,221 | +€2,116 | +192% |
| Taxes, remuneration and social security | 45 | €7,591 | €5,539 | -€2,052 | -27.0% |
| Taxes | 450/3 | €4,751 | €2,614 | -€2,137 | -45.0% |
| Remuneration and social security | 454/9 | €2,840 | €2,925 | +€85 | +3.0% |
| Other amounts payable | 47/48 | €2,160 | €2,016 | -€144 | -6.7% |
| Remuneration, social security and pensions | 62 | €41,684 | €44,423 | +€2,739 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €656 | +€81 | +14.1% |
| Other operating charges | 640/8 | €919 | €941 | +€22 | +2.4% |
| Gross operating margin | 9900 | €50,131 | €51,477 | +€1,346 | +2.7% |
| Operating profit (loss) | 9901 | €6,953 | €5,458 | -€1,495 | -21.5% |
| Financial income | 75/76B | €319 | €580 | +€261 | +81.6% |
| Recurring financial income | 75 | €319 | €580 | +€261 | +81.6% |
| Financial charges | 65/66B | €80 | €82 | +€2 | +2.7% |
| Recurring financial charges | 65 | €80 | €82 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €7,193 | €5,956 | -€1,237 | -17.2% |
| Income taxes | 67/77 | €2,269 | €1,848 | -€421 | -18.6% |
| Profit (loss) for the period | 9904 | €4,924 | €4,108 | -€816 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,924 | €4,108 | -€816 | -16.6% |
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.