STYLE ET PASSION: what changed
What changed
STYLE ET PASSION
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€33,454
2024 · €34,778-€1,324
Equity
€146,560
2024 · €113,106+€33,454
Cash
€181,949
2024 · €85,112+€96,837
Balance sheet total
€202,121
2024 · €167,568+€34,553
Largest movements
Assets
- Cash +€96,837
up €96,837 (+114%), from €85,112 to €181,949
mainly Current investments (+€50,000) and Net result for the year (+€33,454)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€10,620
down €10,620 (-39.4%), from €26,953 to €16,333
of which Other tangible fixed assets: -€8,508
Equity and liabilities
- Reserves +€33,400
up €33,400 (+42.2%), from €79,100 to €112,500
- Tax, wage and social debts +€6,274
up €6,274 (+29.9%), from €21,001 to €27,275
of which Taxes: +€7,922
- Debts after one year -€5,741
down €5,741 (-25.7%), from €22,374 to €16,633
Income statement
- Staff costs +€5,923
up €5,923 (+46.1%), from €12,857 to €18,779
- Gross operating margin +€1,818
up €1,818 (+2.3%), from €77,573 to €79,392
- Financial income +€1,470
up €1,470 (+929%), from €158 to €1,628
- Taxes -€1,366
down €1,366 (-7.7%), from €17,718 to €16,352
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.
Result 2024
€34,778
Gross operating margin
+€1,818
Staff costs
-€5,923
Depreciation
-€62
Other operating charges
+€149
Financial income
+€1,470
Financial charges
-€142
Taxes
+€1,366
Result 2025
€33,454
raises the resultlowers the result
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.
From operations
+€52,484
Investment
+€50,000
Financing
-€5,647
Cash 2024
€85,112
From operations (derived)
+€52,484
Net result for the year
+€33,454
Depreciation
+€10,620
Stocks and contracts
+€946
Receivables within one year
-€161
Deferred charges and accrued income
+€879
Trade debts
+€361
Tax, wage and social debts
+€6,274
Other debts
+€416
Accrued charges and deferred income
-€303
Investment (derived)
+€50,000
Current investments
+€50,000
Financing
-€5,647
Debts after one year
-€5,741
Current portion of long-term debt
+€94
Cash 2025
€181,949
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,568 | €202,121 | +€34,553 | +20.6% |
| Fixed assets | 21/28 | €26,953 | €16,333 | -€10,620 | -39.4% |
| Tangible fixed assets | 22/27 | €26,953 | €16,333 | -€10,620 | -39.4% |
| Furniture and vehicles | 24 | €4,323 | €2,211 | -€2,112 | -48.8% |
| Other tangible fixed assets | 26 | €22,631 | €14,122 | -€8,508 | -37.6% |
| Current assets | 29/58 | €140,615 | €185,788 | +€45,173 | +32.1% |
| Stocks and contracts in progress | 3 | €4,242 | €3,296 | -€946 | -22.3% |
| Stocks | 30/36 | €4,242 | €3,296 | -€946 | -22.3% |
| Amounts receivable within one year | 40/41 | €119 | €280 | +€161 | +135% |
| Trade receivables | 40 | €119 | €280 | +€161 | +135% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €85,112 | €181,949 | +€96,837 | +114% |
| Deferred charges and accrued income | 490/1 | €1,141 | €263 | -€879 | -77.0% |
| Total equity and liabilities | 10/49 | €167,568 | €202,121 | +€34,553 | +20.6% |
| Equity | 10/15 | €113,106 | €146,560 | +€33,454 | +29.6% |
| Contributions | 10/11 | €13,060 | €13,060 | = | 0.0% |
| Reserves | 13 | €79,100 | €112,500 | +€33,400 | +42.2% |
| Distributable reserves | 133 | €79,100 | €112,500 | +€33,400 | +42.2% |
| Profit (loss) carried forward | 14 | €20,946 | €21,000 | +€54 | +0.3% |
| Amounts payable | 17/49 | €54,462 | €55,561 | +€1,100 | +2.0% |
| Amounts payable after more than one year | 17 | €22,374 | €16,633 | -€5,741 | -25.7% |
| Financial debts | 170/4 | €22,374 | €16,633 | -€5,741 | -25.7% |
| Amounts payable within one year | 42/48 | €31,481 | €38,625 | +€7,144 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €5,868 | €5,962 | +€94 | +1.6% |
| Trade debts | 44 | €3,233 | €3,593 | +€361 | +11.2% |
| Suppliers | 440/4 | €3,233 | €3,593 | +€361 | +11.2% |
| Taxes, remuneration and social security | 45 | €21,001 | €27,275 | +€6,274 | +29.9% |
| Taxes | 450/3 | €16,017 | €23,939 | +€7,922 | +49.5% |
| Remuneration and social security | 454/9 | €4,984 | €3,336 | -€1,648 | -33.1% |
| Other amounts payable | 47/48 | €1,379 | €1,795 | +€416 | +30.1% |
| Accrued charges and deferred income | 492/3 | €607 | €304 | -€303 | -50.0% |
| Remuneration, social security and pensions | 62 | €12,857 | €18,779 | +€5,923 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,557 | €10,620 | +€62 | +0.6% |
| Other operating charges | 640/8 | €1,076 | €927 | -€149 | -13.8% |
| Gross operating margin | 9900 | €77,573 | €79,392 | +€1,818 | +2.3% |
| Operating profit (loss) | 9901 | €53,083 | €49,065 | -€4,018 | -7.6% |
| Financial income | 75/76B | €158 | €1,628 | +€1,470 | +929% |
| Recurring financial income | 75 | €158 | €1,628 | +€1,470 | +929% |
| Financial charges | 65/66B | €746 | €888 | +€142 | +19.1% |
| Recurring financial charges | 65 | €746 | €888 | +€142 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €52,496 | €49,806 | -€2,690 | -5.1% |
| Income taxes | 67/77 | €17,718 | €16,352 | -€1,366 | -7.7% |
| Profit (loss) for the period | 9904 | €34,778 | €33,454 | -€1,324 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,778 | €33,454 | -€1,324 | -3.8% |
Next steps
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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 8 November 2026 via checked.be.