Kapsalon Younique: what changed
Kapsalon Younique
Largest movements
- Tangible fixed assets +€7,019
up €7,019 (+22.4%), from €31,377 to €38,396
of which Other tangible fixed assets: +€10,383
- Deferred charges and accrued income -€3,294
down €3,294 (-28.8%), from €11,445 to €8,151
- Cash -€992
down €992 (-6.1%), from €16,264 to €15,272
mainly Investment in fixed assets (net) (-€13,709) and Other debts (-€780)
- Profit (loss) carried forward +€2,514
up €2,514 (+15.6%), from €16,102 to €18,616
- Tax, wage and social debts +€874
up €874 (+15.3%), from €5,697 to €6,571
of which Taxes: +€808
- Other debts -€780
down €780 (-3.3%), from €23,828 to €23,048
- Gross operating margin -€7,089
down €7,089 (-33.2%), from €21,358 to €14,269
- Other operating charges -€5,480
down €5,480 (-88.7%), from €6,177 to €697
- Taxes -€4,488
down €4,488 (-73.7%), from €6,088 to €1,600
- Staff costs +€1,156
up €1,156 (+89.8%), from €1,287 to €2,442
- Financial charges +€280
up €280 (+2,238%), from €13 to €292
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,519 | €65,506 | +€1,987 | +3.1% |
| Fixed assets | 21/28 | €31,377 | €38,396 | +€7,019 | +22.4% |
| Tangible fixed assets | 22/27 | €31,377 | €38,396 | +€7,019 | +22.4% |
| Plant, machinery and equipment | 23 | €125 | €0 | -€125 | -100% |
| Furniture and vehicles | 24 | €8,696 | €5,457 | -€3,239 | -37.2% |
| Other tangible fixed assets | 26 | €22,555 | €32,939 | +€10,383 | +46.0% |
| Current assets | 29/58 | €32,142 | €27,110 | -€5,032 | -15.7% |
| Stocks and contracts in progress | 3 | €3,917 | €3,680 | -€237 | -6.1% |
| Stocks | 30/36 | €3,917 | €3,680 | -€237 | -6.1% |
| Amounts receivable within one year | 40/41 | €516 | €7 | -€509 | -98.7% |
| Trade receivables | 40 | €516 | - | -€516 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €16,264 | €15,272 | -€992 | -6.1% |
| Deferred charges and accrued income | 490/1 | €11,445 | €8,151 | -€3,294 | -28.8% |
| Total equity and liabilities | 10/49 | €63,519 | €65,506 | +€1,987 | +3.1% |
| Equity | 10/15 | €28,102 | €30,616 | +€2,514 | +8.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,102 | €18,616 | +€2,514 | +15.6% |
| Amounts payable | 17/49 | €35,417 | €34,890 | -€527 | -1.5% |
| Amounts payable within one year | 42/48 | €35,417 | €34,890 | -€527 | -1.5% |
| Trade debts | 44 | €5,891 | €5,271 | -€620 | -10.5% |
| Suppliers | 440/4 | €5,891 | €5,271 | -€620 | -10.5% |
| Taxes, remuneration and social security | 45 | €5,697 | €6,571 | +€874 | +15.3% |
| Taxes | 450/3 | €4,244 | €5,053 | +€808 | +19.0% |
| Remuneration and social security | 454/9 | €1,453 | €1,519 | +€66 | +4.5% |
| Other amounts payable | 47/48 | €23,828 | €23,048 | -€780 | -3.3% |
| Remuneration, social security and pensions | 62 | €1,287 | €2,442 | +€1,156 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,662 | €6,690 | +€28 | +0.4% |
| Other operating charges | 640/8 | €6,177 | €697 | -€5,480 | -88.7% |
| Gross operating margin | 9900 | €21,358 | €14,269 | -€7,089 | -33.2% |
| Operating profit (loss) | 9901 | €7,232 | €4,439 | -€2,793 | -38.6% |
| Financial income | 75/76B | €53 | - | -€53 | |
| Recurring financial income | 75 | €53 | - | -€53 | |
| Financial charges | 65/66B | €13 | €292 | +€280 | +2,238% |
| Recurring financial charges | 65 | €13 | €292 | +€280 | +2,238% |
| Profit (loss) for the period before taxes | 9903 | €7,273 | €4,147 | -€3,126 | -43.0% |
| Income taxes | 67/77 | €6,088 | €1,600 | -€4,488 | -73.7% |
| Profit (loss) for the period | 9904 | €1,184 | €2,547 | +€1,363 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €1,184 | €2,547 | +€1,363 | +115% |
Next steps
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 4 November 2026 via checked.be.