AP 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.
AP Coiffure
Largest movements
- Stocks and contracts -€18,105
down €18,105 (-90.1%), from €20,103 to €1,998
- Receivables within one year -€5,265
down €5,265 (-92.7%), from €5,682 to €417
- Tangible fixed assets -€3,247
down €3,247 (-19.7%), from €16,487 to €13,240
of which Land and buildings: -€2,262
- Cash -€1,825
down €1,825 (-16.1%), from €11,358 to €9,533
mainly Net result for the year (-€20,921) and Trade debts (-€4,517)
- Profit (loss) carried forward -€18,378
new in 2025: -€18,378
- Trade debts -€4,517
down €4,517 (-96.7%), from €4,671 to €155
- Reserves -€2,542
down €2,542 (-9.7%), from €26,222 to €23,679
of which Non-distributable reserves: -€1,859
- Advances received -€1,574
no longer reported in 2025 (was €1,574)
- Tax, wage and social debts -€1,431
down €1,431 (-49.2%), from €2,906 to €1,475
- Gross operating margin -€21,372
down €21,372, from €6,551 to -€14,821
- Financial charges -€373
down €373 (-39.9%), from €935 to €562
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 | €53,965 | €25,523 | -€28,442 | -52.7% |
| Fixed assets | 21/28 | €16,821 | €13,574 | -€3,247 | -19.3% |
| Tangible fixed assets | 22/27 | €16,487 | €13,240 | -€3,247 | -19.7% |
| Land and buildings | 22 | €14,332 | €12,070 | -€2,262 | -15.8% |
| Plant, machinery and equipment | 23 | €2,155 | €1,170 | -€985 | -45.7% |
| Financial fixed assets | 28 | €334 | €334 | = | 0.0% |
| Current assets | 29/58 | €37,144 | €11,949 | -€25,195 | -67.8% |
| Stocks and contracts in progress | 3 | €20,103 | €1,998 | -€18,105 | -90.1% |
| Stocks | 30/36 | €20,103 | €1,998 | -€18,105 | -90.1% |
| Amounts receivable within one year | 40/41 | €5,682 | €417 | -€5,265 | -92.7% |
| Trade receivables | 40 | €5,682 | €417 | -€5,265 | -92.7% |
| Cash at bank and in hand | 54/58 | €11,358 | €9,533 | -€1,825 | -16.1% |
| Total equity and liabilities | 10/49 | €53,965 | €25,523 | -€28,442 | -52.7% |
| Equity | 10/15 | €44,814 | €23,893 | -€20,921 | -46.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,222 | €23,679 | -€2,542 | -9.7% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €24,363 | €23,679 | -€683 | -2.8% |
| Profit (loss) carried forward | 14 | - | -€18,378 | -€18,378 | |
| Amounts payable | 17/49 | €9,151 | €1,630 | -€7,522 | -82.2% |
| Amounts payable within one year | 42/48 | €9,151 | €1,630 | -€7,522 | -82.2% |
| Trade debts | 44 | €4,671 | €155 | -€4,517 | -96.7% |
| Suppliers | 440/4 | €4,671 | €155 | -€4,517 | -96.7% |
| Advances received on contracts in progress | 46 | €1,574 | - | -€1,574 | |
| Taxes, remuneration and social security | 45 | €2,906 | €1,475 | -€1,431 | -49.2% |
| Taxes | 450/3 | €2,906 | €1,475 | -€1,431 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,247 | €3,247 | = | 0.0% |
| Other operating charges | 640/8 | €2,335 | €2,294 | -€41 | -1.7% |
| Gross operating margin | 9900 | €6,551 | -€14,821 | -€21,372 | |
| Operating profit (loss) | 9901 | €969 | -€20,362 | -€21,331 | |
| Financial income | 75/76B | €57 | €4 | -€53 | -93.3% |
| Recurring financial income | 75 | €57 | €4 | -€53 | -93.3% |
| Financial charges | 65/66B | €935 | €562 | -€373 | -39.9% |
| Recurring financial charges | 65 | €935 | €562 | -€373 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €91 | -€20,921 | -€21,012 | |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | €74 | -€20,921 | -€20,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €74 | -€20,921 | -€20,994 |
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 16 October 2026 via checked.be.