SOINS TONDEUR: what changed
SOINS TONDEUR
Largest movements
- Tangible fixed assets -€11,117
down €11,117 (-4.4%), from €253,463 to €242,346
of which Land and buildings: -€10,053
- Cash -€8,825
down €8,825 (-11.3%), from €77,803 to €68,978
mainly Contributions, distributions and other (-€49,999) and Debts after one year (-€8,324)
- Reserves -€48,432
down €48,432 (-65.8%), from €73,629 to €25,197
- Other debts +€34,073
up €34,073 (+344%), from €9,897 to €43,970
- Debts after one year -€8,324
down €8,324 (-11.9%), from €69,817 to €61,493
- Tax, wage and social debts -€4,803
no longer reported in 2025 (was €4,803)
- Accrued charges and deferred income +€4,560
up €4,560 (+605%), from €754 to €5,314
- Financial income -€13,451
down €13,451 (-90.4%), from €14,881 to €1,430
- Gross operating margin -€2,697
down €2,697 (-14.1%), from €19,099 to €16,402
- Taxes -€1,648
down €1,648 (-87.8%), from €1,876 to €228
- Financial charges +€822
up €822 (+48.9%), from €1,681 to €2,503
- Depreciation -€217
down €217 (-1.9%), from €11,334 to €11,117
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,181 | €320,998 | -€23,183 | -6.7% |
| Fixed assets | 21/28 | €253,463 | €242,346 | -€11,117 | -4.4% |
| Tangible fixed assets | 22/27 | €253,463 | €242,346 | -€11,117 | -4.4% |
| Land and buildings | 22 | €251,692 | €241,639 | -€10,053 | -4.0% |
| Furniture and vehicles | 24 | €1,771 | €707 | -€1,064 | -60.1% |
| Current assets | 29/58 | €90,718 | €78,652 | -€12,066 | -13.3% |
| Amounts receivable within one year | 40/41 | €11,657 | €8,369 | -€3,288 | -28.2% |
| Trade receivables | 40 | €7,557 | €4,751 | -€2,806 | -37.1% |
| Other amounts receivable | 41 | €4,100 | €3,618 | -€482 | -11.8% |
| Cash at bank and in hand | 54/58 | €77,803 | €68,978 | -€8,825 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,305 | +€47 | +3.7% |
| Total equity and liabilities | 10/49 | €344,181 | €320,998 | -€23,183 | -6.7% |
| Equity | 10/15 | €250,329 | €201,897 | -€48,432 | -19.3% |
| Contributions | 10/11 | €176,700 | €176,700 | = | 0.0% |
| Reserves | 13 | €73,629 | €25,197 | -€48,432 | -65.8% |
| Distributable reserves | 133 | €73,629 | €25,197 | -€48,432 | -65.8% |
| Amounts payable | 17/49 | €93,852 | €119,101 | +€25,249 | +26.9% |
| Amounts payable after more than one year | 17 | €69,817 | €61,493 | -€8,324 | -11.9% |
| Financial debts | 170/4 | €69,817 | €61,493 | -€8,324 | -11.9% |
| Amounts payable within one year | 42/48 | €23,281 | €52,294 | +€29,013 | +125% |
| Current portion of amounts payable after more than one year | 42 | €8,187 | €8,324 | +€137 | +1.7% |
| Trade debts | 44 | €394 | - | -€394 | |
| Suppliers | 440/4 | €394 | - | -€394 | |
| Taxes, remuneration and social security | 45 | €4,803 | - | -€4,803 | |
| Taxes | 450/3 | €4,803 | - | -€4,803 | |
| Other amounts payable | 47/48 | €9,897 | €43,970 | +€34,073 | +344% |
| Accrued charges and deferred income | 492/3 | €754 | €5,314 | +€4,560 | +605% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,334 | €11,117 | -€217 | -1.9% |
| Other operating charges | 640/8 | €2,342 | €2,417 | +€75 | +3.2% |
| Gross operating margin | 9900 | €19,099 | €16,402 | -€2,697 | -14.1% |
| Operating profit (loss) | 9901 | €5,423 | €2,868 | -€2,555 | -47.1% |
| Financial income | 75/76B | €14,881 | €1,430 | -€13,451 | -90.4% |
| Recurring financial income | 75 | €14,881 | €1,430 | -€13,451 | -90.4% |
| Financial charges | 65/66B | €1,681 | €2,503 | +€822 | +48.9% |
| Recurring financial charges | 65 | €1,681 | €2,503 | +€822 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €18,623 | €1,795 | -€16,828 | -90.4% |
| Income taxes | 67/77 | €1,876 | €228 | -€1,648 | -87.8% |
| Profit (loss) for the period | 9904 | €16,747 | €1,567 | -€15,180 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,747 | €1,567 | -€15,180 | -90.6% |
Next steps
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 5 November 2026 via checked.be.