Kapsalon Samy: 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 Samy
Largest movements
- Receivables within one year -€16,797
no longer reported in 2025 (was €16,797)
- Cash +€735
up €735 (+1,498%), from €49 to €785
mainly Receivables within one year (+€16,797) and Net result for the year (+€3,593)
- Tangible fixed assets -€498
down €498 (-36.2%), from €1,373 to €876
of which Land and buildings: -€270
- Other debts -€15,108
down €15,108 (-34.5%), from €43,819 to €28,711
- Tax, wage and social debts -€7,337
down €7,337 (-72.7%), from €10,086 to €2,748
- Profit (loss) carried forward +€3,593
up €3,593 (+8.2%), from -€43,810 to -€40,216
- Trade debts +€2,151
up €2,151 (+37.0%), from €5,811 to €7,962
- Other operating charges +€2,925
up €2,925 (+2,479%), from €118 to €3,043
- Gross operating margin +€1,557
up €1,557 (+26.7%), from €5,835 to €7,392
- Depreciation +€114
up €114 (+29.7%), from €384 to €498
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 | €22,105 | €5,405 | -€16,701 | -75.5% |
| Fixed assets | 21/28 | €4,673 | €4,176 | -€498 | -10.6% |
| Tangible fixed assets | 22/27 | €1,373 | €876 | -€498 | -36.2% |
| Land and buildings | 22 | €540 | €270 | -€270 | -50.0% |
| Plant, machinery and equipment | 23 | €833 | €606 | -€228 | -27.3% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €17,432 | €1,229 | -€16,203 | -92.9% |
| Stocks and contracts in progress | 3 | €586 | €445 | -€142 | -24.2% |
| Stocks | 30/36 | €586 | €445 | -€142 | -24.2% |
| Amounts receivable within one year | 40/41 | €16,797 | - | -€16,797 | |
| Other amounts receivable | 41 | €16,797 | - | -€16,797 | |
| Cash at bank and in hand | 54/58 | €49 | €785 | +€735 | +1,498% |
| Total equity and liabilities | 10/49 | €22,105 | €5,405 | -€16,701 | -75.5% |
| Equity | 10/15 | -€37,610 | -€34,016 | +€3,593 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,810 | -€40,216 | +€3,593 | +8.2% |
| Amounts payable | 17/49 | €59,715 | €39,421 | -€20,294 | -34.0% |
| Amounts payable within one year | 42/48 | €59,715 | €39,421 | -€20,294 | -34.0% |
| Trade debts | 44 | €5,811 | €7,962 | +€2,151 | +37.0% |
| Suppliers | 440/4 | €5,811 | €7,962 | +€2,151 | +37.0% |
| Taxes, remuneration and social security | 45 | €10,086 | €2,748 | -€7,337 | -72.7% |
| Taxes | 450/3 | €10,086 | €2,748 | -€7,337 | -72.7% |
| Other amounts payable | 47/48 | €43,819 | €28,711 | -€15,108 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €498 | +€114 | +29.7% |
| Other operating charges | 640/8 | €118 | €3,043 | +€2,925 | +2,479% |
| Gross operating margin | 9900 | €5,835 | €7,392 | +€1,557 | +26.7% |
| Operating profit (loss) | 9901 | €5,333 | €3,851 | -€1,482 | -27.8% |
| Financial charges | 65/66B | €194 | €258 | +€64 | +32.8% |
| Recurring financial charges | 65 | €194 | €258 | +€64 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €5,139 | €3,593 | -€1,546 | -30.1% |
| Profit (loss) for the period | 9904 | €5,139 | €3,593 | -€1,546 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €3,593 | -€1,546 | -30.1% |
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 18 October 2026 via checked.be.