Model Kapsalon: 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.
Model Kapsalon
Largest movements
- Intangible fixed assets -€600
down €600 (-22.3%), from €2,696 to €2,096
- Stocks and contracts +€250
new in 2024: €250
- Cash +€143
up €143 (+3.4%), from €4,203 to €4,345
mainly Depreciation (+€600) and Net result for the year (+€281)
- Other debts -€600
down €600 (-60.0%), from €1,000 to €400
- Reserves +€281
up €281 (+67.2%), from €418 to €699
- Gross operating margin +€612
up €612 (+48.0%), from €1,275 to €1,887
- Other operating charges +€502
up €502 (+166.3%), from €302 to €803
- Depreciation +€296
up €296 (+97.3%), from €304 to €600
- Staff costs -€104
no longer reported in 2024 (was €104)
- Financial charges +€36
up €36 (+86.3%), from €42 to €78
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,293 | €7,100 | -€193 | -2.6% |
| Fixed assets | 21/28 | €2,696 | €2,096 | -€600 | -22.3% |
| Intangible fixed assets | 21 | €2,696 | €2,096 | -€600 | -22.3% |
| Current assets | 29/58 | €4,597 | €5,004 | +€407 | +8.8% |
| Stocks and contracts in progress | 3 | - | €250 | +€250 | |
| Stocks | 30/36 | - | €250 | +€250 | |
| Amounts receivable within one year | 40/41 | €395 | €409 | +€14 | +3.6% |
| Trade receivables | 40 | €395 | €409 | +€14 | +3.6% |
| Cash at bank and in hand | 54/58 | €4,203 | €4,345 | +€143 | +3.4% |
| Total equity and liabilities | 10/49 | €7,293 | €7,100 | -€193 | -2.6% |
| Equity | 10/15 | €3,418 | €3,699 | +€281 | +8.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €418 | €699 | +€281 | +67.2% |
| Distributable reserves | 133 | €418 | €699 | +€281 | +67.2% |
| Amounts payable | 17/49 | €3,875 | €3,401 | -€474 | -12.2% |
| Amounts payable within one year | 42/48 | €3,875 | €3,401 | -€474 | -12.2% |
| Trade debts | 44 | €331 | €403 | +€72 | +21.9% |
| Suppliers | 440/4 | €331 | €403 | +€72 | +21.9% |
| Taxes, remuneration and social security | 45 | €2,544 | €2,598 | +€54 | +2.1% |
| Taxes | 450/3 | €2,544 | €2,598 | +€54 | +2.1% |
| Other amounts payable | 47/48 | €1,000 | €400 | -€600 | -60.0% |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €600 | +€296 | +97.3% |
| Other operating charges | 640/8 | €302 | €803 | +€502 | +166.3% |
| Gross operating margin | 9900 | €1,275 | €1,887 | +€612 | +48.0% |
| Operating profit (loss) | 9901 | €565 | €484 | -€81 | -14.3% |
| Financial charges | 65/66B | €42 | €78 | +€36 | +86.3% |
| Recurring financial charges | 65 | €42 | €78 | +€36 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €523 | €406 | -€117 | -22.4% |
| Income taxes | 67/77 | €105 | €125 | +€20 | +19.4% |
| Profit (loss) for the period | 9904 | €418 | €281 | -€137 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €418 | €281 | -€137 | -32.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.