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S1: what changed

What changed

S1

BE 0734.716.305
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€45,174
2024 · -€25,898+€71,072
Equity
-€93,149
2024 · -€138,323+€45,174
Cash
€9,173
2024 · €17,809-€8,636
Balance sheet total
€31,854
2024 · €93,682-€61,828

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€22,644

    down €22,644 (-84.7%), from €26,734 to €4,090

    of which Other tangible fixed assets: -€22,192

  • Intangible fixed assets -€18,906

    down €18,906 (-100%), from €18,906 to €0

  • Cash -€8,636

    down €8,636 (-48.5%), from €17,809 to €9,173

    mainly Debts after one year (-€48,138) and Trade debts (-€24,704)

  • Stocks and contracts -€5,496

    down €5,496 (-36.4%), from €15,099 to €9,603

  • Receivables within one year -€5,365

    down €5,365 (-40.4%), from €13,289 to €7,924

    of which Trade receivables: -€5,361

Equity and liabilities
  • Debts after one year -€48,138

    down €48,138 (-55.5%), from €86,676 to €38,538

    of which Financial debts: -€73,283

  • Profit (loss) carried forward +€45,174

    up €45,174 (+29.5%), from -€153,323 to -€108,149

  • Trade debts -€24,704

    down €24,704 (-38.3%), from €64,481 to €39,777

  • Current portion of long-term debt -€22,665

    down €22,665 (-85.4%), from €26,526 to €3,861

  • Tax, wage and social debts -€18,597

    down €18,597 (-34.6%), from €53,749 to €35,152

    of which Remuneration and social security: -€14,432

Income statement
  • Gross operating margin +€63,597

    up €63,597 (+44.0%), from €144,425 to €208,022

  • Staff costs -€7,099

    down €7,099 (-4.7%), from €150,096 to €142,997

  • Depreciation -€2,101

    down €2,101 (-14.3%), from €14,660 to €12,560

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 -€25,898
Gross operating margin +€63,597
Staff costs +€7,099
Depreciation +€2,101
Other operating charges -€440
Financial income +€38
Financial charges -€1,323
Result 2025 €45,174
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€33,177
Investment +€28,990
Financing -€70,803
Cash 2024 €17,809
Net result for the year +€45,174
Depreciation +€12,560
Stocks and contracts +€5,496
Receivables within one year +€5,365
Deferred charges and accrued income +€782
Trade debts -€24,704
Tax, wage and social debts -€18,597
Other debts +€7,103
Investment in fixed assets (net) +€28,990
Debts after one year -€48,138
Current portion of long-term debt -€22,665
Cash 2025 €9,173
brings cash intakes cash out
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €93,682 €31,854 -€61,828 -66.0%
Fixed assets 21/28 €45,640 €4,090 -€41,550 -91.0%
Intangible fixed assets 21 €18,906 €0 -€18,906 -100%
Tangible fixed assets 22/27 €26,734 €4,090 -€22,644 -84.7%
Furniture and vehicles 24 €501 €49 -€452 -90.2%
Other tangible fixed assets 26 €26,233 €4,041 -€22,192 -84.6%
Current assets 29/58 €48,042 €27,764 -€20,278 -42.2%
Stocks and contracts in progress 3 €15,099 €9,603 -€5,496 -36.4%
Stocks 30/36 €15,099 €9,603 -€5,496 -36.4%
Amounts receivable within one year 40/41 €13,289 €7,924 -€5,365 -40.4%
Trade receivables 40 €13,063 €7,702 -€5,361 -41.0%
Other amounts receivable 41 €226 €222 -€5 -2.0%
Cash at bank and in hand 54/58 €17,809 €9,173 -€8,636 -48.5%
Deferred charges and accrued income 490/1 €1,845 €1,063 -€782 -42.4%
Total equity and liabilities 10/49 €93,682 €31,854 -€61,828 -66.0%
Equity 10/15 -€138,323 -€93,149 +€45,174 +32.7%
Contributions 10/11 €15,000 €15,000 = 0.0%
Profit (loss) carried forward 14 -€153,323 -€108,149 +€45,174 +29.5%
Amounts payable 17/49 €232,005 €125,003 -€107,002 -46.1%
Amounts payable after more than one year 17 €86,676 €38,538 -€48,138 -55.5%
Financial debts 170/4 €73,283 - -€73,283
Other amounts payable 178/9 €13,393 €38,538 +€25,145 +188%
Amounts payable within one year 42/48 €145,329 €86,465 -€58,864 -40.5%
Current portion of amounts payable after more than one year 42 €26,526 €3,861 -€22,665 -85.4%
Trade debts 44 €64,481 €39,777 -€24,704 -38.3%
Suppliers 440/4 €64,481 €39,777 -€24,704 -38.3%
Taxes, remuneration and social security 45 €53,749 €35,152 -€18,597 -34.6%
Taxes 450/3 €18,158 €13,993 -€4,165 -22.9%
Remuneration and social security 454/9 €35,591 €21,159 -€14,432 -40.5%
Other amounts payable 47/48 €572 €7,675 +€7,103 +1,241%
Non-recurring operating income 76A €91,117 €117,163 +€26,046 +28.6%
Remuneration, social security and pensions 62 €150,096 €142,997 -€7,099 -4.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,660 €12,560 -€2,101 -14.3%
Other operating charges 640/8 €2,241 €2,681 +€440 +19.6%
Gross operating margin 9900 €144,425 €208,022 +€63,597 +44.0%
Operating profit (loss) 9901 -€22,572 €49,785 +€72,357
Financial income 75/76B - €38 +€38
Recurring financial income 75 - €38 +€38
Financial charges 65/66B €3,326 €4,649 +€1,323 +39.8%
Recurring financial charges 65 €3,326 €4,649 +€1,323 +39.8%
Profit (loss) for the period before taxes 9903 -€25,898 €45,174 +€71,072
Profit (loss) for the period 9904 -€25,898 €45,174 +€71,072
Profit (loss) for the period to be appropriated 9905 -€25,898 €45,174 +€71,072
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.