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La Paire: 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.

What changed

La Paire

BE 1006.467.941
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,014
2024 · -€5,505+€6,519
Equity
€5,509
2024 · €4,495+€1,014
Cash
€12,094
2024 · €7,472+€4,622
Balance sheet total
€26,077
2024 · €25,565+€512

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€4,724

    down €4,724 (-26.4%), from €17,881 to €13,157

  • Cash +€4,622

    up €4,622 (+61.9%), from €7,472 to €12,094

    mainly Depreciation (+€5,407) and Tax, wage and social debts (+€3,432)

  • Receivables within one year +€614

    up €614 (+290%), from €212 to €826

Equity and liabilities
  • Other debts -€5,284

    down €5,284 (-28.2%), from €18,706 to €13,422

  • Tax, wage and social debts +€3,432

    up €3,432 (+171%), from €2,011 to €5,443

  • Trade debts +€1,350

    up €1,350 (+382%), from €353 to €1,703

  • Profit (loss) carried forward +€1,014

    up €1,014 (+18.4%), from -€5,505 to -€4,491

Income statement
  • Gross operating margin +€9,068

    up €9,068, from -€1,268 to €7,800

  • Depreciation +€2,288

    up €2,288 (+73.4%), from €3,119 to €5,407

  • Taxes +€318

    new in 2025: €318

  • Other operating charges -€198

    down €198 (-20.4%), from €969 to €771

  • Financial charges +€150

    up €150 (+100%), from €150 to €300

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€5,505
Gross operating margin +€9,068
Depreciation -€2,288
Other operating charges +€198
Financial income +€9
Financial charges -€150
Taxes -€318
Result 2025 €1,014
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€5,305
Investment -€683
Financing €0
Cash 2024 €7,472
Net result for the year +€1,014
Depreciation +€5,407
Receivables within one year -€614
Trade debts +€1,350
Tax, wage and social debts +€3,432
Other debts -€5,284
Investment in fixed assets (net) -€683
Cash 2025 €12,094
brings cash intakes cash out
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €25,565 €26,077 +€512 +2.0%
Fixed assets 21/28 €17,881 €13,157 -€4,724 -26.4%
Tangible fixed assets 22/27 €17,881 €13,157 -€4,724 -26.4%
Furniture and vehicles 24 €17,881 €13,157 -€4,724 -26.4%
Current assets 29/58 €7,684 €12,920 +€5,236 +68.1%
Amounts receivable within one year 40/41 €212 €826 +€614 +290%
Trade receivables 40 €212 €826 +€614 +290%
Cash at bank and in hand 54/58 €7,472 €12,094 +€4,622 +61.9%
Total equity and liabilities 10/49 €25,565 €26,077 +€512 +2.0%
Equity 10/15 €4,495 €5,509 +€1,014 +22.6%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€5,505 -€4,491 +€1,014 +18.4%
Amounts payable 17/49 €21,070 €20,568 -€502 -2.4%
Amounts payable within one year 42/48 €21,070 €20,568 -€502 -2.4%
Trade debts 44 €353 €1,703 +€1,350 +382%
Suppliers 440/4 €353 €1,703 +€1,350 +382%
Taxes, remuneration and social security 45 €2,011 €5,443 +€3,432 +171%
Taxes 450/3 €2,011 €5,443 +€3,432 +171%
Other amounts payable 47/48 €18,706 €13,422 -€5,284 -28.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,119 €5,407 +€2,288 +73.4%
Other operating charges 640/8 €969 €771 -€198 -20.4%
Gross operating margin 9900 -€1,268 €7,800 +€9,068
Operating profit (loss) 9901 -€5,356 €1,622 +€6,978
Financial income 75/76B €1 €10 +€9 +900%
Recurring financial income 75 €1 €10 +€9 +900%
Financial charges 65/66B €150 €300 +€150 +100%
Recurring financial charges 65 €150 €300 +€150 +100%
Profit (loss) for the period before taxes 9903 -€5,505 €1,332 +€6,837
Income taxes 67/77 - €318 +€318
Profit (loss) for the period 9904 -€5,505 €1,014 +€6,519
Profit (loss) for the period to be appropriated 9905 -€5,505 €1,014 +€6,519

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.