MAES A.: what changed
Two fiscal 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
MAES A.
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,526
2024 · -€9,586+€1,061
Equity
-€17,873
2024 · -€9,348-€8,526
Cash
€1,036
2024 · €1,093-€57
Balance sheet total
€64,182
2024 · €67,819-€3,637
Largest movements
Assets
- Tangible fixed assets -€3,686
down €3,686 (-6.1%), from €60,202 to €56,516
Equity and liabilities
- Profit (loss) carried forward -€8,526
down €8,526 (-28.6%), from -€29,799 to -€38,325
- Other debts +€5,997
up €5,997 (+10.4%), from €57,718 to €63,716
- Debts after one year -€3,033
down €3,033 (-44.8%), from €6,772 to €3,739
- Trade debts +€1,879
up €1,879 (+54.5%), from €3,444 to €5,323
Income statement
- Gross operating margin +€868
up €868 (+1.3%), from €67,372 to €68,240
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.
Result 2024
-€9,586
Gross operating margin
+€868
Staff costs
+€101
Other operating charges
-€53
Financial charges
+€145
Result 2025
-€8,526
Cash bridge derived
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
+€2,826
Investment
€0
Financing
-€2,883
Cash 2024
€1,093
From operations (derived)
+€2,826
Net result for the year
-€8,526
Depreciation
+€3,686
Stocks and contracts
-€208
Receivables within one year
+€2
Deferred charges and accrued income
+€100
Trade debts
+€1,879
Tax, wage and social debts
-€187
Other debts
+€5,997
Accrued charges and deferred income
+€83
Financing
-€2,883
Debts after one year
-€3,033
Short-term financial debts
+€150
Cash 2025
€1,036
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,819 | €64,182 | -€3,637 | -5.4% |
| Fixed assets | 21/28 | €60,313 | €56,627 | -€3,686 | -6.1% |
| Tangible fixed assets | 22/27 | €60,202 | €56,516 | -€3,686 | -6.1% |
| Land and buildings | 22 | €60,202 | €56,516 | -€3,686 | -6.1% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €7,506 | €7,554 | +€49 | +0.6% |
| Stocks and contracts in progress | 3 | €4,064 | €4,272 | +€208 | +5.1% |
| Stocks | 30/36 | €4,064 | €4,272 | +€208 | +5.1% |
| Amounts receivable within one year | 40/41 | €2,050 | €2,048 | -€2 | -0.1% |
| Other amounts receivable | 41 | €2,050 | €2,048 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €1,093 | €1,036 | -€57 | -5.2% |
| Deferred charges and accrued income | 490/1 | €298 | €199 | -€100 | -33.5% |
| Total equity and liabilities | 10/49 | €67,819 | €64,182 | -€3,637 | -5.4% |
| Equity | 10/15 | -€9,348 | -€17,873 | -€8,526 | -91.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,799 | -€38,325 | -€8,526 | -28.6% |
| Amounts payable | 17/49 | €77,166 | €82,055 | +€4,889 | +6.3% |
| Amounts payable after more than one year | 17 | €6,772 | €3,739 | -€3,033 | -44.8% |
| Financial debts | 170/4 | €6,772 | €3,739 | -€3,033 | -44.8% |
| Amounts payable within one year | 42/48 | €70,394 | €78,234 | +€7,839 | +11.1% |
| Financial debts | 43 | €2,883 | €3,033 | +€150 | +5.2% |
| Credit institutions | 430/8 | €2,883 | €3,033 | +€150 | +5.2% |
| Trade debts | 44 | €3,444 | €5,323 | +€1,879 | +54.5% |
| Suppliers | 440/4 | €3,444 | €5,323 | +€1,879 | +54.5% |
| Taxes, remuneration and social security | 45 | €6,349 | €6,162 | -€187 | -2.9% |
| Taxes | 450/3 | €1,411 | €1,292 | -€119 | -8.4% |
| Remuneration and social security | 454/9 | €4,938 | €4,870 | -€68 | -1.4% |
| Other amounts payable | 47/48 | €57,718 | €63,716 | +€5,997 | +10.4% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Remuneration, social security and pensions | 62 | €70,806 | €70,705 | -€101 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,686 | €3,686 | = | 0.0% |
| Other operating charges | 640/8 | €1,680 | €1,733 | +€53 | +3.1% |
| Gross operating margin | 9900 | €67,372 | €68,240 | +€868 | +1.3% |
| Operating profit (loss) | 9901 | -€8,800 | -€7,884 | +€916 | +10.4% |
| Financial charges | 65/66B | €786 | €641 | -€145 | -18.4% |
| Recurring financial charges | 65 | €786 | €641 | -€145 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,586 | -€8,526 | +€1,061 | +11.1% |
| Profit (loss) for the period | 9904 | -€9,586 | -€8,526 | +€1,061 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,586 | -€8,526 | +€1,061 | +11.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.