KERASTARS Hairdressing: what changed
KERASTARS Hairdressing
Largest movements
- Receivables within one year -€11,296
down €11,296 (-41.4%), from €27,279 to €15,983
of which Other amounts receivable: -€7,233
- Cash -€4,760
down €4,760 (-53.9%), from €8,824 to €4,063
mainly Net result for the year (-€9,645) and Tax, wage and social debts (-€6,879)
- Tangible fixed assets -€1,583
down €1,583 (-57.6%), from €2,747 to €1,163
of which Furniture and vehicles: -€1,839
- Profit (loss) carried forward -€9,645
down €9,645 (-56.6%), from €17,043 to €7,398
- Tax, wage and social debts -€6,879
down €6,879 (-47.7%), from €14,429 to €7,551
of which Remuneration and social security: -€6,915
- Trade debts -€1,116
down €1,116 (-15.7%), from €7,094 to €5,978
- Contributions -€565
down €565 (-5.3%), from €10,565 to €10,000
- Reserves +€565
new in 2025: €565
- Gross operating margin -€7,953
down €7,953 (-92.5%), from €8,601 to €648
- Other operating charges +€2,121
up €2,121 (+137%), from €1,553 to €3,674
- Depreciation +€1,824
up €1,824 (+341%), from €535 to €2,359
- Financial charges +€1,102
up €1,102 (+69.0%), from €1,597 to €2,699
- Financial income -€631
down €631 (-53.0%), from €1,190 to €559
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 | €49,131 | €31,491 | -€17,640 | -35.9% |
| Fixed assets | 21/28 | €2,747 | €1,163 | -€1,583 | -57.6% |
| Tangible fixed assets | 22/27 | €2,747 | €1,163 | -€1,583 | -57.6% |
| Plant, machinery and equipment | 23 | €908 | €1,163 | +€255 | +28.1% |
| Furniture and vehicles | 24 | €1,839 | - | -€1,839 | |
| Current assets | 29/58 | €46,384 | €30,328 | -€16,057 | -34.6% |
| Stocks and contracts in progress | 3 | €10,281 | €10,281 | = | 0.0% |
| Stocks | 30/36 | €10,281 | €10,281 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,279 | €15,983 | -€11,296 | -41.4% |
| Trade receivables | 40 | €5,665 | €1,602 | -€4,063 | -71.7% |
| Other amounts receivable | 41 | €21,614 | €14,381 | -€7,233 | -33.5% |
| Cash at bank and in hand | 54/58 | €8,824 | €4,063 | -€4,760 | -53.9% |
| Total equity and liabilities | 10/49 | €49,131 | €31,491 | -€17,640 | -35.9% |
| Equity | 10/15 | €27,608 | €17,963 | -€9,645 | -34.9% |
| Contributions | 10/11 | €10,565 | €10,000 | -€565 | -5.3% |
| Reserves | 13 | - | €565 | +€565 | |
| Non-distributable reserves | 130/1 | - | €565 | +€565 | |
| Reserves not available under the articles | 1311 | - | €565 | +€565 | |
| Profit (loss) carried forward | 14 | €17,043 | €7,398 | -€9,645 | -56.6% |
| Amounts payable | 17/49 | €21,523 | €13,528 | -€7,995 | -37.1% |
| Amounts payable within one year | 42/48 | €21,523 | €13,528 | -€7,995 | -37.1% |
| Trade debts | 44 | €7,094 | €5,978 | -€1,116 | -15.7% |
| Suppliers | 440/4 | €7,094 | €5,978 | -€1,116 | -15.7% |
| Taxes, remuneration and social security | 45 | €14,429 | €7,551 | -€6,879 | -47.7% |
| Taxes | 450/3 | €7,514 | €7,551 | +€37 | +0.5% |
| Remuneration and social security | 454/9 | €6,915 | - | -€6,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €2,359 | +€1,824 | +341% |
| Other operating charges | 640/8 | €1,553 | €3,674 | +€2,121 | +137% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €8,601 | €648 | -€7,953 | -92.5% |
| Operating profit (loss) | 9901 | €6,212 | -€5,385 | -€11,597 | |
| Financial income | 75/76B | €1,190 | €559 | -€631 | -53.0% |
| Recurring financial income | 75 | €1,190 | €559 | -€631 | -53.0% |
| Financial charges | 65/66B | €1,597 | €2,699 | +€1,102 | +69.0% |
| Recurring financial charges | 65 | €1,597 | €2,699 | +€1,102 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €5,805 | -€7,525 | -€13,330 | |
| Income taxes | 67/77 | €1,888 | €2,120 | +€232 | +12.3% |
| Profit (loss) for the period | 9904 | €3,917 | -€9,645 | -€13,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,917 | -€9,645 | -€13,562 |
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 6 November 2026 via checked.be.