Van Herp Camille: 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
Van Herp Camille
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€28,538
2024 · €17,624+€10,914
Equity
€33,101
2024 · €7,164+€25,938
Cash
€12,852
2024 · €11,385+€1,467
Balance sheet total
€358,057
2024 · €375,728-€17,671
Largest movements
Assets
- Tangible fixed assets -€18,804
down €18,804 (-5.3%), from €351,894 to €333,090
of which Land and buildings: -€16,593
Equity and liabilities
- Other debts -€26,302
down €26,302 (-28.1%), from €93,695 to €67,393
- Reserves +€25,938
up €25,938 (+556%), from €4,664 to €30,601
- Debts after one year -€8,713
down €8,713 (-3.7%), from €232,407 to €223,694
- Trade debts -€5,211
down €5,211 (-75.9%), from €6,869 to €1,658
Income statement
- Staff costs -€29,153
down €29,153 (-24.3%), from €119,976 to €90,823
- Gross operating margin -€10,931
down €10,931 (-6.1%), from €178,046 to €167,115
- Taxes +€6,707
up €6,707 (+125%), from €5,345 to €12,051
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
€17,624
Gross operating margin
-€10,931
Staff costs
+€29,153
Depreciation
-€321
Other operating charges
-€1,387
Financial income
-€10
Financial charges
+€1,117
Taxes
-€6,707
Result 2025
€28,538
raises the resultlowers the result
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
+€13,422
Investment
-€1,023
Financing
-€10,932
Cash 2024
€11,385
From operations (derived)
+€13,422
Net result for the year
+€28,538
Depreciation
+€20,187
Stocks and contracts
+€1,645
Receivables within one year
-€72
Deferred charges and accrued income
-€1,598
Trade debts
-€5,211
Tax, wage and social debts
-€3,733
Other debts
-€26,302
Accrued charges and deferred income
-€31
Investment (derived)
-€1,023
Investment in fixed assets (net)
-€1,023
Financing
-€10,932
Debts after one year
-€8,713
Current portion of long-term debt
+€381
Contributions, distributions and other
-€2,600
Cash 2025
€12,852
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,728 | €358,057 | -€17,671 | -4.7% |
| Fixed assets | 21/28 | €353,195 | €334,031 | -€19,164 | -5.4% |
| Intangible fixed assets | 21 | €1,301 | €941 | -€360 | -27.7% |
| Tangible fixed assets | 22/27 | €351,894 | €333,090 | -€18,804 | -5.3% |
| Land and buildings | 22 | €346,509 | €329,916 | -€16,593 | -4.8% |
| Plant, machinery and equipment | 23 | €4,043 | €2,467 | -€1,576 | -39.0% |
| Furniture and vehicles | 24 | €1,342 | €707 | -€635 | -47.3% |
| Current assets | 29/58 | €22,533 | €24,026 | +€1,493 | +6.6% |
| Stocks and contracts in progress | 3 | €9,383 | €7,738 | -€1,645 | -17.5% |
| Stocks | 30/36 | €9,383 | €7,738 | -€1,645 | -17.5% |
| Amounts receivable within one year | 40/41 | €0 | €72 | +€72 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €72 | +€72 | |
| Cash at bank and in hand | 54/58 | €11,385 | €12,852 | +€1,467 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,766 | €3,364 | +€1,598 | +90.5% |
| Total equity and liabilities | 10/49 | €375,728 | €358,057 | -€17,671 | -4.7% |
| Equity | 10/15 | €7,164 | €33,101 | +€25,938 | +362% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,664 | €30,601 | +€25,938 | +556% |
| Distributable reserves | 133 | €4,664 | €30,601 | +€25,938 | +556% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €368,565 | €324,956 | -€43,608 | -11.8% |
| Amounts payable after more than one year | 17 | €232,407 | €223,694 | -€8,713 | -3.7% |
| Financial debts | 170/4 | €232,407 | €223,694 | -€8,713 | -3.7% |
| Amounts payable within one year | 42/48 | €135,259 | €100,394 | -€34,864 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €8,332 | €8,713 | +€381 | +4.6% |
| Trade debts | 44 | €6,869 | €1,658 | -€5,211 | -75.9% |
| Suppliers | 440/4 | €6,869 | €1,658 | -€5,211 | -75.9% |
| Taxes, remuneration and social security | 45 | €26,363 | €22,630 | -€3,733 | -14.2% |
| Taxes | 450/3 | €15,089 | €17,075 | +€1,986 | +13.2% |
| Remuneration and social security | 454/9 | €11,274 | €5,555 | -€5,719 | -50.7% |
| Other amounts payable | 47/48 | €93,695 | €67,393 | -€26,302 | -28.1% |
| Accrued charges and deferred income | 492/3 | €899 | €868 | -€31 | -3.5% |
| Remuneration, social security and pensions | 62 | €119,976 | €90,823 | -€29,153 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,866 | €20,187 | +€321 | +1.6% |
| Other operating charges | 640/8 | €3,082 | €4,469 | +€1,387 | +45.0% |
| Gross operating margin | 9900 | €178,046 | €167,115 | -€10,931 | -6.1% |
| Operating profit (loss) | 9901 | €35,122 | €51,635 | +€16,513 | +47.0% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.0% |
| Financial charges | 65/66B | €12,163 | €11,046 | -€1,117 | -9.2% |
| Recurring financial charges | 65 | €12,163 | €11,046 | -€1,117 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €22,969 | €40,589 | +€17,620 | +76.7% |
| Income taxes | 67/77 | €5,345 | €12,051 | +€6,707 | +125% |
| Profit (loss) for the period | 9904 | €17,624 | €28,538 | +€10,914 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,624 | €28,538 | +€10,914 | +61.9% |
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 18 October 2026 via checked.be.