NICE BARBER: 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.
NICE BARBER
Largest movements
- Receivables within one year +€3,236
up €3,236 (+61.2%), from €5,287 to €8,524
of which Trade receivables: +€2,397
- Cash -€655
down €655 (-95.2%), from €688 to €33
mainly Net result for the year (-€3,860) and Receivables within one year (-€3,236)
- Tangible fixed assets -€347
down €347 (-33.3%), from €1,041 to €694
- Formation expenses -€335
no longer reported in 2024 (was €335)
- Intangible fixed assets +€99
new in 2024: €99
- Trade debts +€7,269
new in 2024: €7,269
- Profit (loss) carried forward -€3,860
down €3,860 (-180.9%), from -€2,134 to -€5,993
- Tax, wage and social debts -€1,400
no longer reported in 2024 (was €1,400)
- Turnover -€4,207
down €4,207 (-27.9%), from €15,058 to €10,851
- Purchases and services -€2,210
down €2,210 (-13.9%), from €15,949 to €13,739
- Gross operating margin -€1,996
down €1,996 (-224.0%), from -€891 to -€2,887
- Financial charges +€168
up €168 (+245.5%), from €68 to €236
- Other operating charges +€153
new in 2024: €153
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 | €7,351 | €9,349 | +€1,998 | +27.2% |
| Formation expenses | 20 | €335 | - | -€335 | |
| Fixed assets | 21/28 | €1,041 | €793 | -€248 | -23.9% |
| Intangible fixed assets | 21 | - | €99 | +€99 | |
| Tangible fixed assets | 22/27 | €1,041 | €694 | -€347 | -33.3% |
| Plant, machinery and equipment | 23 | €1,041 | €694 | -€347 | -33.3% |
| Current assets | 29/58 | €5,975 | €8,557 | +€2,581 | +43.2% |
| Amounts receivable within one year | 40/41 | €5,287 | €8,524 | +€3,236 | +61.2% |
| Trade receivables | 40 | €5,287 | €7,684 | +€2,397 | +45.3% |
| Other amounts receivable | 41 | - | €839 | +€839 | |
| Cash at bank and in hand | 54/58 | €688 | €33 | -€655 | -95.2% |
| Total equity and liabilities | 10/49 | €7,351 | €9,349 | +€1,998 | +27.2% |
| Equity | 10/15 | €866 | -€2,993 | -€3,860 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,134 | -€5,993 | -€3,860 | -180.9% |
| Amounts payable | 17/49 | €6,485 | €12,343 | +€5,857 | +90.3% |
| Amounts payable within one year | 42/48 | €6,485 | €12,343 | +€5,857 | +90.3% |
| Trade debts | 44 | - | €7,269 | +€7,269 | |
| Suppliers | 440/4 | - | €7,269 | +€7,269 | |
| Taxes, remuneration and social security | 45 | €1,400 | - | -€1,400 | |
| Taxes | 450/3 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €5,085 | €5,073 | -€12 | -0.2% |
| Turnover | 70 | €15,058 | €10,851 | -€4,207 | -27.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,949 | €13,739 | -€2,210 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €583 | = | 0.0% |
| Other operating charges | 640/8 | - | €153 | +€153 | |
| Gross operating margin | 9900 | -€891 | -€2,887 | -€1,996 | -224.0% |
| Operating profit (loss) | 9901 | -€1,474 | -€3,623 | -€2,149 | -145.7% |
| Financial charges | 65/66B | €68 | €236 | +€168 | +245.5% |
| Recurring financial charges | 65 | €68 | €236 | +€168 | +245.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,543 | -€3,860 | -€2,317 | -150.2% |
| Profit (loss) for the period | 9904 | -€1,543 | -€3,860 | -€2,317 | -150.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,543 | -€3,860 | -€2,317 | -150.2% |
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 12 October 2026 via checked.be.