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PYTHIA: 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

PYTHIA

BE 0455.102.917
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€17,287
2024 · €11,768-€29,054
Equity
-€74,969
2024 · -€57,683-€17,287
Cash
€6,532
2024 · €10,732-€4,200
Balance sheet total
€167,717
2024 · €151,485+€16,232

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€39,211

    up €39,211 (+39.4%), from €99,500 to €138,711

    of which Furniture and vehicles: +€60,773

  • Receivables within one year -€17,485

    down €17,485 (-46.8%), from €37,359 to €19,874

    of which Trade receivables: -€26,550

  • Cash -€4,200

    down €4,200 (-39.1%), from €10,732 to €6,532

    mainly Investment in fixed assets (net) (-€64,528) and Other debts (-€29,159)

  • Stocks and contracts -€3,074

    down €3,074 (-92.2%), from €3,336 to €262

  • Deferred charges and accrued income +€1,781

    up €1,781 (+857.6%), from €208 to €1,988

Equity and liabilities
  • Debts after one year +€70,000

    new in 2025: €70,000

  • Other debts -€29,159

    down €29,159 (-15.3%), from €191,121 to €161,962

  • Profit (loss) carried forward -€17,287

    down €17,287 (-22.6%), from -€76,453 to -€93,740

  • Trade debts -€6,322

    down €6,322 (-37.1%), from €17,047 to €10,725

Income statement
  • Gross operating margin -€26,212

    down €26,212 (-72.7%), from €36,045 to €9,833

  • Depreciation +€1,574

    up €1,574 (+6.6%), from €23,744 to €25,317

  • Write-downs +€919

    new in 2025: €919

  • Other operating charges +€532

    up €532 (+78.8%), from €675 to €1,208

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 €11,768
Gross operating margin -€26,212
Depreciation -€1,574
Write-downs -€919
Other operating charges -€532
Financial income +€222
Financial charges -€39
Result 2025 -€17,287

Cash bridge derived

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 -€9,672
Investment -€64,528
Financing +€70,000
Cash 2024 €10,732
Net result for the year -€17,287
Depreciation +€25,317
Stocks and contracts +€3,074
Receivables within one year +€17,485
Deferred charges and accrued income -€1,781
Trade debts -€6,322
Advances received -€1,000
Other debts -€29,159
Investment in fixed assets (net) -€64,528
Debts after one year +€70,000
Cash 2025 €6,532
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €151,485 €167,717 +€16,232 +10.7%
Fixed assets 21/28 €99,850 €139,061 +€39,211 +39.3%
Tangible fixed assets 22/27 €99,500 €138,711 +€39,211 +39.4%
Land and buildings 22 €53,532 €45,162 -€8,370 -15.6%
Plant, machinery and equipment 23 €42,058 €28,934 -€13,125 -31.2%
Furniture and vehicles 24 €3,267 €64,039 +€60,773 +1860.3%
Other tangible fixed assets 26 €643 €576 -€67 -10.5%
Financial fixed assets 28 €350 €350 = 0.0%
Current assets 29/58 €51,635 €28,656 -€22,979 -44.5%
Stocks and contracts in progress 3 €3,336 €262 -€3,074 -92.2%
Stocks 30/36 €3,336 €262 -€3,074 -92.2%
Amounts receivable within one year 40/41 €37,359 €19,874 -€17,485 -46.8%
Trade receivables 40 €36,707 €10,156 -€26,550 -72.3%
Other amounts receivable 41 €653 €9,718 +€9,065 +1388.8%
Cash at bank and in hand 54/58 €10,732 €6,532 -€4,200 -39.1%
Deferred charges and accrued income 490/1 €208 €1,988 +€1,781 +857.6%
Total equity and liabilities 10/49 €151,485 €167,717 +€16,232 +10.7%
Equity 10/15 -€57,683 -€74,969 -€17,287 -30.0%
Contributions 10/11 €18,771 €18,771 = 0.0%
Profit (loss) carried forward 14 -€76,453 -€93,740 -€17,287 -22.6%
Amounts payable 17/49 €209,168 €242,687 +€33,519 +16.0%
Amounts payable after more than one year 17 - €70,000 +€70,000
Financial debts 170/4 - €70,000 +€70,000
Amounts payable within one year 42/48 €209,168 €172,687 -€36,481 -17.4%
Trade debts 44 €17,047 €10,725 -€6,322 -37.1%
Suppliers 440/4 €17,047 €10,725 -€6,322 -37.1%
Advances received on contracts in progress 46 €1,000 - -€1,000
Other amounts payable 47/48 €191,121 €161,962 -€29,159 -15.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €23,744 €25,317 +€1,574 +6.6%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €919 +€919
Other operating charges 640/8 €675 €1,208 +€532 +78.8%
Gross operating margin 9900 €36,045 €9,833 -€26,212 -72.7%
Operating profit (loss) 9901 €11,626 -€17,612 -€29,237
Financial income 75/76B €270 €492 +€222 +82.1%
Recurring financial income 75 €270 €492 +€222 +82.1%
Financial charges 65/66B €128 €167 +€39 +30.1%
Recurring financial charges 65 €128 €167 +€39 +30.1%
Profit (loss) for the period before taxes 9903 €11,768 -€17,287 -€29,054
Profit (loss) for the period 9904 €11,768 -€17,287 -€29,054
Profit (loss) for the period to be appropriated 9905 €11,768 -€17,287 -€29,054

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 29 September 2026 via checked.be.