Kapsalon Robert: 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 Robert
Largest movements
- Cash -€1,574
down €1,574 (-11.8%), from €13,392 to €11,818
mainly Net result for the year (-€3,718) and Trade debts (-€1,284)
- Tangible fixed assets -€928
down €928 (-50.1%), from €1,853 to €925
- Receivables within one year +€546
new in 2025: €546
- Stocks and contracts -€198
down €198 (-35.6%), from €557 to €359
- Profit (loss) carried forward -€3,718
down €3,718 (-31.3%), from -€11,881 to -€15,599
- Tax, wage and social debts +€2,848
up €2,848 (+337.9%), from €843 to €3,691
- Trade debts -€1,284
down €1,284 (-55.7%), from €2,307 to €1,023
- Gross operating margin +€1,427
up €1,427 (+50.0%), from -€2,855 to -€1,427
- Financial income -€313
down €313 (-94.8%), from €330 to €17
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.
Cash bridge derived
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 | €15,801 | €13,647 | -€2,154 | -13.6% |
| Fixed assets | 21/28 | €1,853 | €925 | -€928 | -50.1% |
| Tangible fixed assets | 22/27 | €1,853 | €925 | -€928 | -50.1% |
| Furniture and vehicles | 24 | €1,853 | €925 | -€928 | -50.1% |
| Current assets | 29/58 | €13,948 | €12,722 | -€1,226 | -8.8% |
| Stocks and contracts in progress | 3 | €557 | €359 | -€198 | -35.6% |
| Stocks | 30/36 | €557 | €359 | -€198 | -35.6% |
| Amounts receivable within one year | 40/41 | - | €546 | +€546 | |
| Trade receivables | 40 | - | €546 | +€546 | |
| Cash at bank and in hand | 54/58 | €13,392 | €11,818 | -€1,574 | -11.8% |
| Total equity and liabilities | 10/49 | €15,801 | €13,647 | -€2,154 | -13.6% |
| Equity | 10/15 | €6,711 | €2,993 | -€3,718 | -55.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,881 | -€15,599 | -€3,718 | -31.3% |
| Amounts payable | 17/49 | €9,090 | €10,654 | +€1,564 | +17.2% |
| Amounts payable after more than one year | 17 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,890 | €9,454 | +€1,564 | +19.8% |
| Trade debts | 44 | €2,307 | €1,023 | -€1,284 | -55.7% |
| Suppliers | 440/4 | €2,307 | €1,023 | -€1,284 | -55.7% |
| Taxes, remuneration and social security | 45 | €843 | €3,691 | +€2,848 | +337.9% |
| Taxes | 450/3 | €843 | €3,691 | +€2,848 | +337.9% |
| Other amounts payable | 47/48 | €4,741 | €4,741 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €546 | €546 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €928 | = | 0.0% |
| Other operating charges | 640/8 | €757 | €780 | +€23 | +3.1% |
| Gross operating margin | 9900 | -€2,855 | -€1,427 | +€1,427 | +50.0% |
| Operating profit (loss) | 9901 | -€5,085 | -€3,681 | +€1,404 | +27.6% |
| Financial income | 75/76B | €330 | €17 | -€313 | -94.8% |
| Recurring financial income | 75 | €330 | €17 | -€313 | -94.8% |
| Financial charges | 65/66B | €59 | €54 | -€4 | -7.6% |
| Recurring financial charges | 65 | €59 | €54 | -€4 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,814 | -€3,718 | +€1,096 | +22.8% |
| Profit (loss) for the period | 9904 | -€4,814 | -€3,718 | +€1,096 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,814 | -€3,718 | +€1,096 | +22.8% |
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 12 October 2026 via checked.be.