AKD 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.
AKD COIFFURE
Largest movements
- Cash -€2,311
down €2,311 (-63.2%), from €3,658 to €1,347
mainly Net result for the year (-€8,610) and Trade debts (-€6,014)
- Deferred charges and accrued income -€149
no longer reported in 2024 (was €149)
- Other debts +€12,510
up €12,510 (+196%), from €6,376 to €18,885
- Profit (loss) carried forward -€8,610
down €8,610 (-34.5%), from -€24,938 to -€33,548
- Trade debts -€6,014
down €6,014 (-65.9%), from €9,121 to €3,107
- Tax, wage and social debts -€346
down €346 (-3.5%), from €9,873 to €9,526
- Purchases and services -€63,405
no longer reported in 2024 (was €63,405)
- Turnover -€50,453
no longer reported in 2024 (was €50,453)
- Gross operating margin +€4,497
up €4,497 (+34.7%), from -€12,952 to -€8,455
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,831 | €10,370 | -€2,461 | -19.2% |
| Current assets | 29/58 | €12,831 | €10,370 | -€2,461 | -19.2% |
| Stocks and contracts in progress | 3 | €9,023 | €9,023 | = | 0.0% |
| Stocks | 30/36 | €9,023 | €9,023 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,658 | €1,347 | -€2,311 | -63.2% |
| Deferred charges and accrued income | 490/1 | €149 | - | -€149 | |
| Total equity and liabilities | 10/49 | €12,831 | €10,370 | -€2,461 | -19.2% |
| Equity | 10/15 | -€12,538 | -€21,148 | -€8,610 | -68.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€24,938 | -€33,548 | -€8,610 | -34.5% |
| Amounts payable | 17/49 | €25,369 | €31,518 | +€6,150 | +24.2% |
| Amounts payable within one year | 42/48 | €25,369 | €31,518 | +€6,150 | +24.2% |
| Trade debts | 44 | €9,121 | €3,107 | -€6,014 | -65.9% |
| Suppliers | 440/4 | €9,121 | €3,107 | -€6,014 | -65.9% |
| Taxes, remuneration and social security | 45 | €9,873 | €9,526 | -€346 | -3.5% |
| Taxes | 450/3 | €9,873 | €9,526 | -€346 | -3.5% |
| Other amounts payable | 47/48 | €6,376 | €18,885 | +€12,510 | +196% |
| Turnover | 70 | €50,453 | - | -€50,453 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,405 | - | -€63,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | - | -€349 | |
| Other operating charges | 640/8 | €586 | €148 | -€438 | -74.7% |
| Gross operating margin | 9900 | -€12,952 | -€8,455 | +€4,497 | +34.7% |
| Operating profit (loss) | 9901 | -€13,887 | -€8,603 | +€5,284 | +38.0% |
| Financial charges | 65/66B | €60 | €8 | -€52 | -87.1% |
| Recurring financial charges | 65 | €60 | €8 | -€52 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,946 | -€8,610 | +€5,336 | +38.3% |
| Profit (loss) for the period | 9904 | -€13,946 | -€8,610 | +€5,336 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,946 | -€8,610 | +€5,336 | +38.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.