Kapsalon Trend: 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 Trend
Largest movements
- Stocks and contracts -€77,839
down €77,839 (-100%), from €77,839 to €0
- Cash +€56,759
up €56,759 (+4,067%), from €1,395 to €58,154
mainly Stocks and contracts (+€77,839) and Tax, wage and social debts (+€7,841)
- Receivables within one year +€19,395
up €19,395 (+284%), from €6,826 to €26,221
- Tangible fixed assets -€5,298
down €5,298 (-21.2%), from €24,995 to €19,696
of which Land and buildings: -€3,615
- Profit (loss) carried forward -€13,497
down €13,497 (-21.7%), from €62,296 to €48,799
- Tax, wage and social debts +€7,841
up €7,841 (+120%), from €6,529 to €14,370
- Current portion of long-term debt -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin -€2,074
down €2,074 (-41.2%), from -€5,035 to -€7,109
- Financial charges -€504
down €504 (-55.2%), from €914 to €410
- Financial income -€476
down €476 (-39.2%), from €1,217 to €740
- Depreciation +€464
up €464 (+9.6%), from €4,834 to €5,298
- Other operating charges -€277
down €277 (-21.5%), from €1,284 to €1,007
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 | €112,743 | €105,680 | -€7,064 | -6.3% |
| Fixed assets | 21/28 | €24,995 | €19,696 | -€5,298 | -21.2% |
| Tangible fixed assets | 22/27 | €24,995 | €19,696 | -€5,298 | -21.2% |
| Land and buildings | 22 | €20,167 | €16,551 | -€3,615 | -17.9% |
| Plant, machinery and equipment | 23 | €1,026 | €475 | -€551 | -53.7% |
| Furniture and vehicles | 24 | €3,802 | €2,670 | -€1,132 | -29.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €87,749 | €85,983 | -€1,765 | -2.0% |
| Stocks and contracts in progress | 3 | €77,839 | €0 | -€77,839 | -100% |
| Stocks | 30/36 | €77,839 | €0 | -€77,839 | -100% |
| Amounts receivable within one year | 40/41 | €6,826 | €26,221 | +€19,395 | +284% |
| Other amounts receivable | 41 | €6,826 | €26,221 | +€19,395 | +284% |
| Cash at bank and in hand | 54/58 | €1,395 | €58,154 | +€56,759 | +4,067% |
| Deferred charges and accrued income | 490/1 | €1,688 | €1,607 | -€81 | -4.8% |
| Total equity and liabilities | 10/49 | €112,743 | €105,680 | -€7,064 | -6.3% |
| Equity | 10/15 | €103,665 | €90,168 | -€13,497 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,770 | €22,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,910 | €20,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,296 | €48,799 | -€13,497 | -21.7% |
| Amounts payable | 17/49 | €9,078 | €15,511 | +€6,433 | +70.9% |
| Amounts payable within one year | 42/48 | €8,178 | €14,611 | +€6,433 | +78.7% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €0 | -€1,500 | -100% |
| Trade debts | 44 | €149 | €241 | +€92 | +62.0% |
| Suppliers | 440/4 | €149 | €241 | +€92 | +62.0% |
| Taxes, remuneration and social security | 45 | €6,529 | €14,370 | +€7,841 | +120% |
| Taxes | 450/3 | €6,529 | €14,370 | +€7,841 | +120% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,834 | €5,298 | +€464 | +9.6% |
| Other operating charges | 640/8 | €1,284 | €1,007 | -€277 | -21.5% |
| Gross operating margin | 9900 | -€5,035 | -€7,109 | -€2,074 | -41.2% |
| Operating profit (loss) | 9901 | -€11,153 | -€13,415 | -€2,262 | -20.3% |
| Financial income | 75/76B | €1,217 | €740 | -€476 | -39.2% |
| Recurring financial income | 75 | €1,217 | €740 | -€476 | -39.2% |
| Financial charges | 65/66B | €914 | €410 | -€504 | -55.2% |
| Recurring financial charges | 65 | €914 | €410 | -€504 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,850 | -€13,084 | -€2,234 | -20.6% |
| Income taxes | 67/77 | €407 | €413 | +€6 | +1.4% |
| Profit (loss) for the period | 9904 | -€11,257 | -€13,497 | -€2,240 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,257 | -€13,497 | -€2,240 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.