A & B Coiffure: what changed
What changed
A & B Coiffure
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€1,520
2024 · -€40,148+€41,668
Equity
€9,300
2024 · €7,781+€1,520
Cash
€13,608
2024 · €9,709+€3,898
Balance sheet total
€42,505
2024 · €52,933-€10,429
Largest movements
Assets
- Tangible fixed assets -€14,646
down €14,646 (-63.4%), from €23,117 to €8,471
- Cash +€3,898
up €3,898 (+40.2%), from €9,709 to €13,608
mainly Depreciation (+€14,646) and Net result for the year (+€1,520)
- Deferred charges and accrued income +€2,710
up €2,710 (+61.6%), from €4,401 to €7,112
- Stocks and contracts -€1,466
down €1,466 (-29.9%), from €4,900 to €3,435
- Receivables within one year -€925
no longer reported in 2025 (was €925)
Equity and liabilities
- Trade debts -€7,363
down €7,363 (-78.5%), from €9,382 to €2,019
- Debts after one year -€3,894
down €3,894 (-100%), from €3,894 to €0
- Profit (loss) carried forward +€1,520
up €1,520 (+2.5%), from -€60,656 to -€59,136
- Current portion of long-term debt -€1,028
down €1,028 (-20.9%), from €4,922 to €3,894
Income statement
- Gross operating margin +€23,247
up €23,247 (+28.6%), from €81,235 to €104,481
- Staff costs -€17,779
down €17,779 (-17.1%), from €104,157 to €86,378
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
-€40,148
Gross operating margin
+€23,247
Staff costs
+€17,779
Depreciation
+€349
Other operating charges
+€705
Financial income
-€4
Financial charges
-€408
Result 2025
€1,520
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
+€8,820
Investment
€0
Financing
-€4,922
Cash 2024
€9,709
From operations (derived)
+€8,820
Net result for the year
+€1,520
Depreciation
+€14,646
Stocks and contracts
+€1,466
Receivables within one year
+€925
Deferred charges and accrued income
-€2,710
Trade debts
-€7,363
Tax, wage and social debts
+€409
Other debts
-€72
Financing
-€4,922
Debts after one year
-€3,894
Current portion of long-term debt
-€1,028
Cash 2025
€13,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,933 | €42,505 | -€10,429 | -19.7% |
| Fixed assets | 21/28 | €32,997 | €18,351 | -€14,646 | -44.4% |
| Tangible fixed assets | 22/27 | €23,117 | €8,471 | -€14,646 | -63.4% |
| Other tangible fixed assets | 26 | €23,117 | €8,471 | -€14,646 | -63.4% |
| Financial fixed assets | 28 | €9,880 | €9,880 | = | 0.0% |
| Current assets | 29/58 | €19,936 | €24,154 | +€4,218 | +21.2% |
| Stocks and contracts in progress | 3 | €4,900 | €3,435 | -€1,466 | -29.9% |
| Stocks | 30/36 | €4,900 | €3,435 | -€1,466 | -29.9% |
| Amounts receivable within one year | 40/41 | €925 | - | -€925 | |
| Trade receivables | 40 | €925 | - | -€925 | |
| Cash at bank and in hand | 54/58 | €9,709 | €13,608 | +€3,898 | +40.2% |
| Deferred charges and accrued income | 490/1 | €4,401 | €7,112 | +€2,710 | +61.6% |
| Total equity and liabilities | 10/49 | €52,933 | €42,505 | -€10,429 | -19.7% |
| Equity | 10/15 | €7,781 | €9,300 | +€1,520 | +19.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €18,436 | €18,436 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,436 | €15,436 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,656 | -€59,136 | +€1,520 | +2.5% |
| Amounts payable | 17/49 | €45,152 | €33,204 | -€11,948 | -26.5% |
| Amounts payable after more than one year | 17 | €3,894 | €0 | -€3,894 | -100% |
| Financial debts | 170/4 | €3,894 | €0 | -€3,894 | -100% |
| Amounts payable within one year | 42/48 | €40,274 | €32,219 | -€8,054 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €4,922 | €3,894 | -€1,028 | -20.9% |
| Trade debts | 44 | €9,382 | €2,019 | -€7,363 | -78.5% |
| Suppliers | 440/4 | €9,382 | €2,019 | -€7,363 | -78.5% |
| Taxes, remuneration and social security | 45 | €25,153 | €25,562 | +€409 | +1.6% |
| Taxes | 450/3 | €9,337 | €9,477 | +€140 | +1.5% |
| Remuneration and social security | 454/9 | €15,816 | €16,084 | +€268 | +1.7% |
| Other amounts payable | 47/48 | €817 | €745 | -€72 | -8.8% |
| Accrued charges and deferred income | 492/3 | €985 | €985 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €104,157 | €86,378 | -€17,779 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,995 | €14,646 | -€349 | -2.3% |
| Other operating charges | 640/8 | €705 | €0 | -€705 | -100% |
| Gross operating margin | 9900 | €81,235 | €104,481 | +€23,247 | +28.6% |
| Operating profit (loss) | 9901 | -€38,622 | €3,457 | +€42,079 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,529 | €1,937 | +€408 | +26.7% |
| Recurring financial charges | 65 | €1,529 | €1,937 | +€408 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,148 | €1,520 | +€41,668 | |
| Profit (loss) for the period | 9904 | -€40,148 | €1,520 | +€41,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,148 | €1,520 | +€41,668 |
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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 2 November 2026 via checked.be.