ART & 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.
ART & COIFFURE
Largest movements
- Cash +€17
new in 2025: €17
mainly Other debts (+€4,807) and Net result for the year (+€2,484)
- Trade debts -€7,310
down €7,310 (-44.4%), from €16,478 to €9,168
- Other debts +€4,807
up €4,807 (+13.8%), from €34,874 to €39,681
- Profit (loss) carried forward +€2,484
up €2,484 (+3.5%), from -€70,798 to -€68,314
- Tax, wage and social debts +€36
up €36 (+3.4%), from €1,057 to €1,093
- Gross operating margin -€4,300
down €4,300 (-63.4%), from €6,784 to €2,484
- Financial charges -€139
no longer reported in 2025 (was €139)
- Other operating charges -€76
no longer reported in 2025 (was €76)
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 | €211 | €228 | +€17 | +8.1% |
| Current assets | 29/58 | €211 | €228 | +€17 | +8.1% |
| Amounts receivable within one year | 40/41 | €211 | €211 | = | 0.0% |
| Other amounts receivable | 41 | €211 | €211 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €211 | €228 | +€17 | +8.1% |
| Equity | 10/15 | -€52,198 | -€49,714 | +€2,484 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,798 | -€68,314 | +€2,484 | +3.5% |
| Amounts payable | 17/49 | €52,409 | €49,942 | -€2,467 | -4.7% |
| Amounts payable within one year | 42/48 | €52,409 | €49,942 | -€2,467 | -4.7% |
| Trade debts | 44 | €16,478 | €9,168 | -€7,310 | -44.4% |
| Suppliers | 440/4 | €16,478 | €9,168 | -€7,310 | -44.4% |
| Taxes, remuneration and social security | 45 | €1,057 | €1,093 | +€36 | +3.4% |
| Taxes | 450/3 | €1,057 | €1,093 | +€36 | +3.4% |
| Other amounts payable | 47/48 | €34,874 | €39,681 | +€4,807 | +13.8% |
| Other operating charges | 640/8 | €76 | - | -€76 | |
| Non-recurring operating charges | 66A | -€623 | - | +€623 | |
| Gross operating margin | 9900 | €6,784 | €2,484 | -€4,300 | -63.4% |
| Operating profit (loss) | 9901 | €7,331 | €2,484 | -€4,847 | -66.1% |
| Financial charges | 65/66B | €139 | - | -€139 | |
| Recurring financial charges | 65 | €139 | - | -€139 | |
| Profit (loss) for the period before taxes | 9903 | €7,192 | €2,484 | -€4,708 | -65.5% |
| Profit (loss) for the period | 9904 | €7,192 | €2,484 | -€4,708 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,192 | €2,484 | -€4,708 | -65.5% |
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 25 October 2026 via checked.be.