STUDIO BARBER JACK: 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.
STUDIO BARBER JACK
Largest movements
- Tangible fixed assets -€2,258
down €2,258 (-15.6%), from €14,456 to €12,198
- Cash +€1,523
up €1,523 (+404.3%), from €377 to €1,899
mainly Depreciation (+€5,355) and Other debts (+€2,673)
- Current portion of long-term debt -€4,394
down €4,394 (-35.1%), from €12,507 to €8,113
- Other debts +€2,673
up €2,673 (+177.7%), from €1,504 to €4,178
- Tax, wage and social debts +€682
up €682 (+191.7%), from €356 to €1,037
- Profit (loss) carried forward +€387
up €387 (+10.7%), from -€3,617 to -€3,230
- Depreciation +€694
up €694 (+14.9%), from €4,661 to €5,355
- Gross operating margin -€326
down €326 (-4.3%), from €7,642 to €7,317
- Financial charges -€264
down €264 (-20.0%), from €1,323 to €1,058
- Other operating charges -€95
down €95 (-15.5%), from €611 to €517
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,832 | €14,097 | -€735 | -5.0% |
| Fixed assets | 21/28 | €14,456 | €12,198 | -€2,258 | -15.6% |
| Tangible fixed assets | 22/27 | €14,456 | €12,198 | -€2,258 | -15.6% |
| Furniture and vehicles | 24 | €14,456 | €12,198 | -€2,258 | -15.6% |
| Current assets | 29/58 | €377 | €1,899 | +€1,523 | +404.3% |
| Cash at bank and in hand | 54/58 | €377 | €1,899 | +€1,523 | +404.3% |
| Total equity and liabilities | 10/49 | €14,832 | €14,097 | -€735 | -5.0% |
| Equity | 10/15 | €383 | €770 | +€387 | +101.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,617 | -€3,230 | +€387 | +10.7% |
| Amounts payable | 17/49 | €14,450 | €13,328 | -€1,122 | -7.8% |
| Amounts payable within one year | 42/48 | €14,450 | €13,328 | -€1,122 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €12,507 | €8,113 | -€4,394 | -35.1% |
| Trade debts | 44 | €83 | - | -€83 | |
| Suppliers | 440/4 | €83 | - | -€83 | |
| Taxes, remuneration and social security | 45 | €356 | €1,037 | +€682 | +191.7% |
| Taxes | 450/3 | €356 | €1,037 | +€682 | +191.7% |
| Other amounts payable | 47/48 | €1,504 | €4,178 | +€2,673 | +177.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,661 | €5,355 | +€694 | +14.9% |
| Other operating charges | 640/8 | €611 | €517 | -€95 | -15.5% |
| Gross operating margin | 9900 | €7,642 | €7,317 | -€326 | -4.3% |
| Operating profit (loss) | 9901 | €2,370 | €1,445 | -€925 | -39.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,323 | €1,058 | -€264 | -20.0% |
| Recurring financial charges | 65 | €1,323 | €1,058 | -€264 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €1,047 | €387 | -€660 | -63.0% |
| Profit (loss) for the period | 9904 | €1,047 | €387 | -€660 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €387 | -€660 | -63.0% |
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 5 October 2026 via checked.be.