L & F: what changed
What changed
L & F
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€1,254
2024 · €4,795-€3,541
Equity
€80,027
2024 · €78,772+€1,254
Cash
€6,543
2024 · -+€6,543
Balance sheet total
€138,601
2024 · €149,705-€11,104
Largest movements
Assets
- Tangible fixed assets -€8,228
down €8,228 (-6.1%), from €134,012 to €125,784
of which Plant, machinery and equipment: -€4,500
- Current investments -€7,135
no longer reported in 2025 (was €7,135)
- Cash +€6,543
new in 2025: €6,543
mainly Depreciation (+€8,228) and Current investments (+€7,135)
- Stocks and contracts -€2,242
down €2,242 (-46.3%), from €4,840 to €2,598
Equity and liabilities
- Trade debts -€15,499
down €15,499 (-64.3%), from €24,115 to €8,616
- Tax, wage and social debts +€6,902
up €6,902 (+51.1%), from €13,497 to €20,399
of which Remuneration and social security: +€7,656
- Other debts -€3,582
down €3,582 (-12.6%), from €28,360 to €24,778
Income statement
- Purchases and services +€101,574
new in 2025: €101,574
- Staff costs +€18,161
up €18,161 (+17.8%), from €102,001 to €120,162
- Gross operating margin +€13,033
up €13,033 (+10.7%), from €122,140 to €135,173
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
€4,795
Gross operating margin
+€13,033
Staff costs
-€18,161
Depreciation
+€1,100
Other operating charges
-€237
Financial income
+€0
Financial charges
+€573
Taxes
+€152
Result 2025
€1,254
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
-€592
Investment
+€7,135
Financing
€0
Cash 2024
€0
From operations (derived)
-€592
Net result for the year
+€1,254
Depreciation
+€8,228
Stocks and contracts
+€2,242
Receivables within one year
-€4
Deferred charges and accrued income
+€46
Trade debts
-€15,499
Tax, wage and social debts
+€6,902
Advances received
-€180
Other debts
-€3,582
Investment (derived)
+€7,135
Current investments
+€7,135
Cash 2025
€6,543
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,705 | €138,601 | -€11,104 | -7.4% |
| Fixed assets | 21/28 | €134,135 | €125,907 | -€8,228 | -6.1% |
| Tangible fixed assets | 22/27 | €134,012 | €125,784 | -€8,228 | -6.1% |
| Land and buildings | 22 | €94,384 | €90,656 | -€3,728 | -3.9% |
| Plant, machinery and equipment | 23 | €39,628 | €35,128 | -€4,500 | -11.4% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €15,571 | €12,694 | -€2,877 | -18.5% |
| Stocks and contracts in progress | 3 | €4,840 | €2,598 | -€2,242 | -46.3% |
| Stocks | 30/36 | €4,840 | €2,598 | -€2,242 | -46.3% |
| Amounts receivable within one year | 40/41 | €2,333 | €2,336 | +€4 | +0.2% |
| Trade receivables | 40 | €2,333 | €2,184 | -€149 | -6.4% |
| Other amounts receivable | 41 | - | €152 | +€152 | |
| Current investments | 50/53 | €7,135 | - | -€7,135 | |
| Cash at bank and in hand | 54/58 | - | €6,543 | +€6,543 | |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,217 | -€46 | -3.6% |
| Total equity and liabilities | 10/49 | €149,705 | €138,601 | -€11,104 | -7.4% |
| Equity | 10/15 | €78,772 | €80,027 | +€1,254 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,465 | €10,465 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,035 | €2,035 | = | 0.0% |
| Distributable reserves | 133 | €8,431 | €8,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,715 | €50,969 | +€1,254 | +2.5% |
| Amounts payable | 17/49 | €70,933 | €58,574 | -€12,359 | -17.4% |
| Amounts payable within one year | 42/48 | €68,794 | €56,435 | -€12,359 | -18.0% |
| Trade debts | 44 | €24,115 | €8,616 | -€15,499 | -64.3% |
| Suppliers | 440/4 | €24,115 | €8,616 | -€15,499 | -64.3% |
| Advances received on contracts in progress | 46 | €2,822 | €2,642 | -€180 | -6.4% |
| Taxes, remuneration and social security | 45 | €13,497 | €20,399 | +€6,902 | +51.1% |
| Taxes | 450/3 | €6,042 | €5,288 | -€754 | -12.5% |
| Remuneration and social security | 454/9 | €7,455 | €15,110 | +€7,656 | +103% |
| Other amounts payable | 47/48 | €28,360 | €24,778 | -€3,582 | -12.6% |
| Accrued charges and deferred income | 492/3 | €2,139 | €2,139 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €101,574 | +€101,574 | |
| Remuneration, social security and pensions | 62 | €102,001 | €120,162 | +€18,161 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,328 | €8,228 | -€1,100 | -11.8% |
| Other operating charges | 640/8 | €3,486 | €3,723 | +€237 | +6.8% |
| Gross operating margin | 9900 | €122,140 | €135,173 | +€13,033 | +10.7% |
| Operating profit (loss) | 9901 | €7,326 | €3,060 | -€4,266 | -58.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +60.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +60.0% |
| Financial charges | 65/66B | €1,031 | €458 | -€573 | -55.6% |
| Recurring financial charges | 65 | €1,031 | €458 | -€573 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €6,295 | €2,602 | -€3,693 | -58.7% |
| Income taxes | 67/77 | €1,500 | €1,348 | -€152 | -10.2% |
| Profit (loss) for the period | 9904 | €4,795 | €1,254 | -€3,541 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,795 | €1,254 | -€3,541 | -73.8% |
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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 5 November 2026 via checked.be.