TON SUR TON: what changed
What changed
TON SUR TON
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€54,316
2024 · €42,562+€11,754
Equity
€157,042
2024 · €172,127-€15,084
Cash
€56,785
2024 · €18,267+€38,518
Balance sheet total
€717,852
2024 · €508,061+€209,791
Largest movements
Assets
- Tangible fixed assets +€202,609
up €202,609 (+46.0%), from €440,245 to €642,854
of which Land and buildings: +€199,911
- Cash +€38,518
up €38,518 (+211%), from €18,267 to €56,785
mainly Debts after one year (+€155,605) and Net result for the year (+€54,316)
- Current investments -€25,642
down €25,642 (-82.9%), from €30,940 to €5,298
- Receivables within one year -€7,932
down €7,932 (-90.7%), from €8,747 to €815
of which Other amounts receivable: -€6,180
Equity and liabilities
- Debts after one year +€155,605
up €155,605 (+53.6%), from €290,154 to €445,759
- Other debts +€41,375
new in 2025: €41,375
- Current portion of long-term debt +€16,949
up €16,949 (+84.5%), from €20,061 to €37,010
- Reserves -€15,084
down €15,084 (-9.2%), from €164,740 to €149,655
Income statement
- Staff costs -€21,295
down €21,295 (-20.5%), from €103,797 to €82,502
- Gross operating margin -€8,436
down €8,436 (-4.1%), from €206,967 to €198,531
- Financial charges +€6,524
up €6,524 (+49.8%), from €13,095 to €19,619
- Financial income +€5,993
up €5,993 (+25,479%), from €24 to €6,016
- Taxes +€3,129
up €3,129 (+18.2%), from €17,227 to €20,355
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
€42,562
Gross operating margin
-€8,436
Staff costs
+€21,295
Depreciation
+€1,432
Other operating charges
+€1,123
Financial income
+€5,993
Financial charges
-€6,524
Taxes
-€3,129
Result 2025
€54,316
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
+€135,900
Investment
-€200,536
Financing
+€103,154
Cash 2024
€18,267
From operations (derived)
+€135,900
Net result for the year
+€54,316
Depreciation
+€23,775
Stocks and contracts
-€509
Receivables within one year
+€7,932
Deferred charges and accrued income
-€1,935
Trade debts
+€6,869
Tax, wage and social debts
+€4,896
Advances received
-€819
Other debts
+€41,375
Investment (derived)
-€200,536
Investment in fixed assets (net)
-€226,178
Current investments
+€25,642
Financing
+€103,154
Debts after one year
+€155,605
Current portion of long-term debt
+€16,949
Contributions, distributions and other
-€69,400
Cash 2025
€56,785
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,061 | €717,852 | +€209,791 | +41.3% |
| Fixed assets | 21/28 | €440,646 | €643,049 | +€202,403 | +45.9% |
| Intangible fixed assets | 21 | €206 | - | -€206 | |
| Tangible fixed assets | 22/27 | €440,245 | €642,854 | +€202,609 | +46.0% |
| Land and buildings | 22 | €431,359 | €631,270 | +€199,911 | +46.3% |
| Plant, machinery and equipment | 23 | €50 | - | -€50 | |
| Furniture and vehicles | 24 | €8,836 | €11,584 | +€2,748 | +31.1% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €67,415 | €74,803 | +€7,388 | +11.0% |
| Stocks and contracts in progress | 3 | €7,137 | €7,646 | +€509 | +7.1% |
| Stocks | 30/36 | €7,137 | €7,646 | +€509 | +7.1% |
| Amounts receivable within one year | 40/41 | €8,747 | €815 | -€7,932 | -90.7% |
| Trade receivables | 40 | €2,568 | €815 | -€1,752 | -68.2% |
| Other amounts receivable | 41 | €6,180 | - | -€6,180 | |
| Current investments | 50/53 | €30,940 | €5,298 | -€25,642 | -82.9% |
| Cash at bank and in hand | 54/58 | €18,267 | €56,785 | +€38,518 | +211% |
| Deferred charges and accrued income | 490/1 | €2,324 | €4,259 | +€1,935 | +83.2% |
| Total equity and liabilities | 10/49 | €508,061 | €717,852 | +€209,791 | +41.3% |
| Equity | 10/15 | €172,127 | €157,042 | -€15,084 | -8.8% |
| Contributions | 10/11 | €16,760 | €16,760 | = | 0.0% |
| Reserves | 13 | €164,740 | €149,655 | -€15,084 | -9.2% |
| Distributable reserves | 133 | €164,740 | €149,655 | -€15,084 | -9.2% |
| Profit (loss) carried forward | 14 | -€9,373 | -€9,373 | = | 0.0% |
| Amounts payable | 17/49 | €335,934 | €560,810 | +€224,875 | +66.9% |
| Amounts payable after more than one year | 17 | €290,154 | €445,759 | +€155,605 | +53.6% |
| Financial debts | 170/4 | €290,154 | €445,759 | +€155,605 | +53.6% |
| Amounts payable within one year | 42/48 | €45,781 | €115,051 | +€69,270 | +151% |
| Current portion of amounts payable after more than one year | 42 | €20,061 | €37,010 | +€16,949 | +84.5% |
| Trade debts | 44 | €5,486 | €12,355 | +€6,869 | +125% |
| Suppliers | 440/4 | €5,486 | €12,355 | +€6,869 | +125% |
| Advances received on contracts in progress | 46 | €819 | - | -€819 | |
| Taxes, remuneration and social security | 45 | €19,415 | €24,311 | +€4,896 | +25.2% |
| Taxes | 450/3 | €11,691 | €18,934 | +€7,244 | +62.0% |
| Remuneration and social security | 454/9 | €7,724 | €5,376 | -€2,348 | -30.4% |
| Other amounts payable | 47/48 | - | €41,375 | +€41,375 | |
| Non-recurring operating income | 76A | €4,302 | - | -€4,302 | |
| Remuneration, social security and pensions | 62 | €103,797 | €82,502 | -€21,295 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,207 | €23,775 | -€1,432 | -5.7% |
| Other operating charges | 640/8 | €5,104 | €3,981 | -€1,123 | -22.0% |
| Gross operating margin | 9900 | €206,967 | €198,531 | -€8,436 | -4.1% |
| Operating profit (loss) | 9901 | €72,860 | €88,274 | +€15,414 | +21.2% |
| Financial income | 75/76B | €24 | €6,016 | +€5,993 | +25,479% |
| Recurring financial income | 75 | €24 | €6,016 | +€5,993 | +25,479% |
| Financial charges | 65/66B | €13,095 | €19,619 | +€6,524 | +49.8% |
| Recurring financial charges | 65 | €13,095 | €19,619 | +€6,524 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €59,788 | €74,671 | +€14,883 | +24.9% |
| Income taxes | 67/77 | €17,227 | €20,355 | +€3,129 | +18.2% |
| Profit (loss) for the period | 9904 | €42,562 | €54,316 | +€11,754 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,562 | €54,316 | +€11,754 | +27.6% |
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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 5 November 2026 via checked.be.