KAPSALON SVEN: what changed
What changed
KAPSALON SVEN
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€34,001
2024 · €43,749-€9,749
Equity
€135,316
2024 · €165,109-€29,792
Cash
€209,705
2024 · €185,651+€24,054
Balance sheet total
€249,818
2024 · €233,429+€16,389
Largest movements
Assets
- Cash +€24,054
up €24,054 (+13.0%), from €185,651 to €209,705
mainly Other debts (+€39,266) and Net result for the year (+€34,001)
- Tangible fixed assets -€8,504
down €8,504 (-34.2%), from €24,861 to €16,357
of which Furniture and vehicles: -€16,439
Equity and liabilities
- Other debts +€39,266
up €39,266 (+136%), from €28,857 to €68,123
- Reserves -€29,792
down €29,792 (-19.8%), from €150,165 to €120,372
of which Distributable reserves: -€29,792
- Tax, wage and social debts +€14,612
up €14,612 (+77.4%), from €18,879 to €33,491
of which Taxes: +€12,261
- Current portion of long-term debt -€9,438
down €9,438 (-91.6%), from €10,304 to €866
Income statement
- Staff costs +€28,135
up €28,135 (+17.5%), from €160,342 to €188,477
- Gross operating margin +€17,125
up €17,125 (+7.0%), from €243,026 to €260,151
- Taxes -€4,109
down €4,109 (-22.3%), from €18,423 to €14,314
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,749
Gross operating margin
+€17,125
Staff costs
-€28,135
Depreciation
-€1,616
Other operating charges
-€154
Financial income
-€1,381
Financial charges
+€304
Taxes
+€4,109
Result 2025
€34,001
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€110,792
Investment
-€12,641
Financing
-€74,097
Cash 2024
€185,651
From operations (derived)
+€110,792
Net result for the year
+€34,001
Depreciation
+€21,145
Stocks and contracts
+€571
Receivables within one year
-€1,613
Deferred charges and accrued income
+€202
Trade debts
+€1,151
Tax, wage and social debts
+€14,612
Advances received
+€1,456
Other debts
+€39,266
Investment (derived)
-€12,641
Investment in fixed assets (net)
-€12,641
Financing
-€74,097
Debts after one year
-€866
Current portion of long-term debt
-€9,438
Contributions, distributions and other
-€63,793
Cash 2025
€209,705
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,429 | €249,818 | +€16,389 | +7.0% |
| Fixed assets | 21/28 | €28,461 | €19,957 | -€8,504 | -29.9% |
| Tangible fixed assets | 22/27 | €24,861 | €16,357 | -€8,504 | -34.2% |
| Plant, machinery and equipment | 23 | €4,386 | €5,776 | +€1,390 | +31.7% |
| Furniture and vehicles | 24 | €17,616 | €1,177 | -€16,439 | -93.3% |
| Other tangible fixed assets | 26 | €2,860 | €9,404 | +€6,544 | +229% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €204,967 | €229,861 | +€24,893 | +12.1% |
| Stocks and contracts in progress | 3 | €13,343 | €12,772 | -€571 | -4.3% |
| Stocks | 30/36 | €13,343 | €12,772 | -€571 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,923 | €5,535 | +€1,613 | +41.1% |
| Trade receivables | 40 | €0 | €1,204 | +€1,204 | |
| Other amounts receivable | 41 | €3,923 | €4,332 | +€409 | +10.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €185,651 | €209,705 | +€24,054 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,050 | €1,849 | -€202 | -9.8% |
| Total equity and liabilities | 10/49 | €233,429 | €249,818 | +€16,389 | +7.0% |
| Equity | 10/15 | €165,109 | €135,316 | -€29,792 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,165 | €120,372 | -€29,792 | -19.8% |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €137,665 | €107,872 | -€29,792 | -21.6% |
| Profit (loss) carried forward | 14 | €8,744 | €8,744 | = | 0.0% |
| Amounts payable | 17/49 | €68,320 | €114,501 | +€46,181 | +67.6% |
| Amounts payable after more than one year | 17 | €866 | €0 | -€866 | -100% |
| Financial debts | 170/4 | €866 | €0 | -€866 | -100% |
| Amounts payable within one year | 42/48 | €67,394 | €114,441 | +€47,047 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | €10,304 | €866 | -€9,438 | -91.6% |
| Trade debts | 44 | €9,354 | €10,505 | +€1,151 | +12.3% |
| Suppliers | 440/4 | €9,354 | €10,505 | +€1,151 | +12.3% |
| Advances received on contracts in progress | 46 | - | €1,456 | +€1,456 | |
| Taxes, remuneration and social security | 45 | €18,879 | €33,491 | +€14,612 | +77.4% |
| Taxes | 450/3 | €8,702 | €20,963 | +€12,261 | +141% |
| Remuneration and social security | 454/9 | €10,177 | €12,528 | +€2,351 | +23.1% |
| Other amounts payable | 47/48 | €28,857 | €68,123 | +€39,266 | +136% |
| Accrued charges and deferred income | 492/3 | €60 | €60 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €160,342 | €188,477 | +€28,135 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,529 | €21,145 | +€1,616 | +8.3% |
| Other operating charges | 640/8 | €657 | €811 | +€154 | +23.4% |
| Gross operating margin | 9900 | €243,026 | €260,151 | +€17,125 | +7.0% |
| Operating profit (loss) | 9901 | €62,497 | €49,718 | -€12,780 | -20.4% |
| Financial income | 75/76B | €1,383 | €2 | -€1,381 | -99.9% |
| Recurring financial income | 75 | €1,383 | €2 | -€1,381 | -99.9% |
| Financial charges | 65/66B | €1,708 | €1,405 | -€304 | -17.8% |
| Recurring financial charges | 65 | €1,708 | €1,405 | -€304 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €62,172 | €48,314 | -€13,857 | -22.3% |
| Income taxes | 67/77 | €18,423 | €14,314 | -€4,109 | -22.3% |
| Profit (loss) for the period | 9904 | €43,749 | €34,001 | -€9,749 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,749 | €34,001 | -€9,749 | -22.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.