A.C. COIFFURE: 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.
A.C. COIFFURE
Largest movements
- Cash +€19,434
up €19,434 (+205%), from €9,468 to €28,902
mainly Tax, wage and social debts (+€31,326) and Depreciation (+€12,028)
- Tangible fixed assets -€12,028
down €12,028 (-20.8%), from €57,877 to €45,849
of which Furniture and vehicles: -€6,799
- Stocks and contracts -€1,692
down €1,692 (-12.2%), from €13,921 to €12,229
- Profit (loss) carried forward -€34,388
down €34,388 (-49.7%), from -€69,215 to -€103,603
- Tax, wage and social debts +€31,326
up €31,326 (+57.3%), from €54,632 to €85,959
of which Remuneration and social security: +€19,923
- Trade debts +€7,908
up €7,908 (+16.7%), from €47,221 to €55,129
- Other debts +€2,500
up €2,500 (+8,333%), from €30 to €2,530
- Gross operating margin +€10,978
up €10,978 (+3.2%), from €345,556 to €356,534
- Staff costs +€4,141
up €4,141 (+1.1%), from €367,047 to €371,188
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,888 | €129,226 | +€7,338 | +6.0% |
| Fixed assets | 21/28 | €57,877 | €45,849 | -€12,028 | -20.8% |
| Tangible fixed assets | 22/27 | €57,877 | €45,849 | -€12,028 | -20.8% |
| Plant, machinery and equipment | 23 | €2,814 | €2,138 | -€676 | -24.0% |
| Furniture and vehicles | 24 | €19,599 | €12,800 | -€6,799 | -34.7% |
| Other tangible fixed assets | 26 | €35,464 | €30,910 | -€4,554 | -12.8% |
| Current assets | 29/58 | €64,011 | €83,378 | +€19,366 | +30.3% |
| Stocks and contracts in progress | 3 | €13,921 | €12,229 | -€1,692 | -12.2% |
| Stocks | 30/36 | €13,921 | €12,229 | -€1,692 | -12.2% |
| Amounts receivable within one year | 40/41 | €36,533 | €37,381 | +€849 | +2.3% |
| Trade receivables | 40 | €36,533 | €37,381 | +€849 | +2.3% |
| Cash at bank and in hand | 54/58 | €9,468 | €28,902 | +€19,434 | +205% |
| Deferred charges and accrued income | 490/1 | €4,090 | €4,866 | +€776 | +19.0% |
| Total equity and liabilities | 10/49 | €121,888 | €129,226 | +€7,338 | +6.0% |
| Equity | 10/15 | €19,997 | -€14,391 | -€34,388 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,611 | €70,611 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,751 | €68,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,215 | -€103,603 | -€34,388 | -49.7% |
| Amounts payable | 17/49 | €101,891 | €143,617 | +€41,726 | +41.0% |
| Amounts payable within one year | 42/48 | €101,883 | €143,617 | +€41,734 | +41.0% |
| Trade debts | 44 | €47,221 | €55,129 | +€7,908 | +16.7% |
| Suppliers | 440/4 | €47,221 | €55,129 | +€7,908 | +16.7% |
| Taxes, remuneration and social security | 45 | €54,632 | €85,959 | +€31,326 | +57.3% |
| Taxes | 450/3 | €13,869 | €25,273 | +€11,404 | +82.2% |
| Remuneration and social security | 454/9 | €40,763 | €60,686 | +€19,923 | +48.9% |
| Other amounts payable | 47/48 | €30 | €2,530 | +€2,500 | +8,333% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Remuneration, social security and pensions | 62 | €367,047 | €371,188 | +€4,141 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,090 | €12,028 | -€62 | -0.5% |
| Other operating charges | 640/8 | €4,347 | €3,770 | -€577 | -13.3% |
| Gross operating margin | 9900 | €345,556 | €356,534 | +€10,978 | +3.2% |
| Operating profit (loss) | 9901 | -€37,928 | -€30,452 | +€7,476 | +19.7% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.0% |
| Financial charges | 65/66B | €2,574 | €3,618 | +€1,045 | +40.6% |
| Recurring financial charges | 65 | €2,574 | €3,618 | +€1,045 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,482 | -€34,070 | +€6,412 | +15.8% |
| Income taxes | 67/77 | €304 | €318 | +€14 | +4.5% |
| Profit (loss) for the period | 9904 | -€40,786 | -€34,388 | +€6,398 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,786 | -€34,388 | +€6,398 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.