NAILS & SPA HAUSE: 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.
NAILS & SPA HAUSE
Largest movements
- Stocks and contracts -€250
no longer reported in 2024 (was €250)
- Cash -€59
down €59 (-61.5%), from €96 to €37
mainly Net result for the year (-€6,842) and Tax, wage and social debts (-€1,020)
- Other debts +€7,553
up €7,553 (+2,509%), from €301 to €7,854
- Profit (loss) carried forward -€6,842
down €6,842 (-42.8%), from -€15,975 to -€22,817
- Tax, wage and social debts -€1,020
no longer reported in 2024 (was €1,020)
- Other operating charges +€125
new in 2024: €125
- Financial charges -€113
down €113 (-56.5%), from €200 to €87
- Gross operating margin +€81
up €81 (+1.2%), from -€6,711 to -€6,630
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.
Derived cash bridge
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 | €346 | €37 | -€309 | -89.3% |
| Current assets | 29/58 | €346 | €37 | -€309 | -89.3% |
| Stocks and contracts in progress | 3 | €250 | - | -€250 | |
| Stocks | 30/36 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €96 | €37 | -€59 | -61.5% |
| Total equity and liabilities | 10/49 | €346 | €37 | -€309 | -89.3% |
| Equity | 10/15 | -€975 | -€7,817 | -€6,842 | -702% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,975 | -€22,817 | -€6,842 | -42.8% |
| Amounts payable | 17/49 | €1,321 | €7,854 | +€6,533 | +495% |
| Amounts payable within one year | 42/48 | €1,321 | €7,854 | +€6,533 | +495% |
| Taxes, remuneration and social security | 45 | €1,020 | - | -€1,020 | |
| Taxes | 450/3 | €1,020 | - | -€1,020 | |
| Other amounts payable | 47/48 | €301 | €7,854 | +€7,553 | +2,509% |
| Other operating charges | 640/8 | - | €125 | +€125 | |
| Gross operating margin | 9900 | -€6,711 | -€6,630 | +€81 | +1.2% |
| Operating profit (loss) | 9901 | -€6,711 | -€6,755 | -€44 | -0.7% |
| Financial charges | 65/66B | €200 | €87 | -€113 | -56.5% |
| Recurring financial charges | 65 | €200 | €87 | -€113 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,911 | -€6,842 | +€69 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,911 | -€6,842 | +€69 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,911 | -€6,842 | +€69 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.