SIGNATURE: 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.
What changed
SIGNATURE
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,744
2024 · -€12,975+€34,719
Equity
€139,333
2024 · €117,589+€21,744
Cash
€118,245
2024 · €255,546-€137,301
Balance sheet total
€731,721
2024 · €876,854-€145,133
Largest movements
Assets
- Cash -€137,301
down €137,301 (-53.7%), from €255,546 to €118,245
mainly Accrued charges and deferred income (-€129,588) and Investment in fixed assets (net) (-€43,098)
- Deferred charges and accrued income -€14,620
down €14,620 (-95.1%), from €15,380 to €760
Equity and liabilities
- Accrued charges and deferred income -€129,588
no longer reported in 2025 (was €129,588)
- Debts after one year -€38,342
down €38,342 (-7.6%), from €502,962 to €464,620
- Profit (loss) carried forward +€14,394
no longer reported in 2025 (was -€14,394)
Income statement
- Gross operating margin -€8,507
down €8,507 (-6.0%), from €140,846 to €132,339
- Taxes +€4,927
new in 2025: €4,927
From the 2024 result to the 2025 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
-€12,975
Gross operating margin
-€8,507
Staff costs
+€415
Depreciation
+€276
Other operating charges
-€60
Other operating items
+€47,882
Financial income
+€685
Financial charges
-€1,046
Taxes
-€4,927
Result 2025
€21,744
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
-€56,677
Investment
-€43,098
Financing
-€37,525
Cash 2024
€255,546
From operations (derived)
-€56,677
Net result for the year
+€21,744
Depreciation
+€36,218
Stocks and contracts
-€6,010
Receivables within one year
+€6,101
Deferred charges and accrued income
+€14,620
Trade debts
+€3,912
Tax, wage and social debts
-€7,066
Other debts
+€3,390
Accrued charges and deferred income
-€129,588
Investment (derived)
-€43,098
Investment in fixed assets (net)
-€43,098
Financing
-€37,525
Debts after one year
-€38,342
Current portion of long-term debt
+€817
Cash 2025
€118,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €876,854 | €731,721 | -€145,133 | -16.6% |
| Fixed assets | 21/28 | €572,788 | €579,667 | +€6,880 | +1.2% |
| Intangible fixed assets | 21 | €2,023 | €1,328 | -€695 | -34.4% |
| Tangible fixed assets | 22/27 | €570,640 | €578,215 | +€7,575 | +1.3% |
| Land and buildings | 22 | €563,002 | €568,842 | +€5,841 | +1.0% |
| Plant, machinery and equipment | 23 | €7,638 | €6,449 | -€1,189 | -15.6% |
| Furniture and vehicles | 24 | - | €2,923 | +€2,923 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €304,066 | €152,054 | -€152,012 | -50.0% |
| Stocks and contracts in progress | 3 | €16,341 | €22,350 | +€6,010 | +36.8% |
| Stocks | 30/36 | €16,341 | €22,350 | +€6,010 | +36.8% |
| Amounts receivable within one year | 40/41 | €16,799 | €10,698 | -€6,101 | -36.3% |
| Trade receivables | 40 | €10,120 | €625 | -€9,495 | -93.8% |
| Other amounts receivable | 41 | €6,679 | €10,073 | +€3,394 | +50.8% |
| Cash at bank and in hand | 54/58 | €255,546 | €118,245 | -€137,301 | -53.7% |
| Deferred charges and accrued income | 490/1 | €15,380 | €760 | -€14,620 | -95.1% |
| Total equity and liabilities | 10/49 | €876,854 | €731,721 | -€145,133 | -16.6% |
| Equity | 10/15 | €117,589 | €139,333 | +€21,744 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,783 | €133,133 | +€7,350 | +5.8% |
| Distributable reserves | 133 | €125,783 | €133,133 | +€7,350 | +5.8% |
| Profit (loss) carried forward | 14 | -€14,394 | - | +€14,394 | |
| Amounts payable | 17/49 | €759,265 | €592,388 | -€166,877 | -22.0% |
| Amounts payable after more than one year | 17 | €502,962 | €464,620 | -€38,342 | -7.6% |
| Financial debts | 170/4 | €502,962 | €464,620 | -€38,342 | -7.6% |
| Amounts payable within one year | 42/48 | €126,715 | €127,768 | +€1,053 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €37,525 | €38,342 | +€817 | +2.2% |
| Trade debts | 44 | €4,220 | €8,132 | +€3,912 | +92.7% |
| Suppliers | 440/4 | €4,220 | €8,132 | +€3,912 | +92.7% |
| Taxes, remuneration and social security | 45 | €9,716 | €2,651 | -€7,066 | -72.7% |
| Taxes | 450/3 | €6,091 | €2,651 | -€3,440 | -56.5% |
| Remuneration and social security | 454/9 | €3,625 | - | -€3,625 | |
| Other amounts payable | 47/48 | €75,253 | €78,643 | +€3,390 | +4.5% |
| Accrued charges and deferred income | 492/3 | €129,588 | - | -€129,588 | |
| Remuneration, social security and pensions | 62 | €53,553 | €53,138 | -€415 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,495 | €36,218 | -€276 | -0.8% |
| Other operating charges | 640/8 | €2,022 | €2,082 | +€60 | +3.0% |
| Non-recurring operating charges | 66A | €47,882 | - | -€47,882 | |
| Gross operating margin | 9900 | €140,846 | €132,339 | -€8,507 | -6.0% |
| Operating profit (loss) | 9901 | €894 | €40,900 | +€40,007 | +4,476% |
| Financial income | 75/76B | €10 | €695 | +€685 | +7,049% |
| Recurring financial income | 75 | €10 | €695 | +€685 | +7,049% |
| Financial charges | 65/66B | €13,878 | €14,924 | +€1,046 | +7.5% |
| Recurring financial charges | 65 | €13,878 | €14,924 | +€1,046 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,975 | €26,671 | +€39,646 | |
| Income taxes | 67/77 | - | €4,927 | +€4,927 | |
| Profit (loss) for the period | 9904 | -€12,975 | €21,744 | +€34,719 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,975 | €21,744 | +€34,719 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.