AUBE 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.
AUBE COIFFURE
Largest movements
- Tangible fixed assets +€1,610
new in 2025: €1,610
- Cash -€1,169
down €1,169 (-31.7%), from €3,686 to €2,517
mainly Net result for the year (-€4,968) and Investment in fixed assets (net) (-€2,012)
- Current investments -€997
down €997 (-72.4%), from €1,378 to €381
- Profit (loss) carried forward -€4,968
down €4,968 (-55.6%), from -€8,928 to -€13,896
- Other debts +€4,000
new in 2025: €4,000
- Tax, wage and social debts +€604
up €604 (+32.9%), from €1,836 to €2,440
- Trade debts -€280
down €280 (-82.4%), from €340 to €60
- Gross operating margin -€6,667
down €6,667, from €3,561 to -€3,106
- Depreciation +€402
new in 2025: €402
- Other operating charges +€348
up €348 (+48.9%), from €711 to €1,059
- Financial charges +€50
up €50 (+14.2%), from €353 to €403
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 | €9,503 | €8,859 | -€644 | -6.8% |
| Fixed assets | 21/28 | €160 | €1,770 | +€1,610 | +1,006% |
| Tangible fixed assets | 22/27 | - | €1,610 | +€1,610 | |
| Other tangible fixed assets | 26 | - | €1,610 | +€1,610 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €9,343 | €7,089 | -€2,254 | -24.1% |
| Stocks and contracts in progress | 3 | €4,279 | €4,191 | -€88 | -2.1% |
| Stocks | 30/36 | €4,279 | €4,191 | -€88 | -2.1% |
| Current investments | 50/53 | €1,378 | €381 | -€997 | -72.4% |
| Cash at bank and in hand | 54/58 | €3,686 | €2,517 | -€1,169 | -31.7% |
| Total equity and liabilities | 10/49 | €9,503 | €8,859 | -€644 | -6.8% |
| Equity | 10/15 | €7,327 | €2,359 | -€4,968 | -67.8% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,928 | -€13,896 | -€4,968 | -55.6% |
| Amounts payable | 17/49 | €2,176 | €6,500 | +€4,324 | +199% |
| Amounts payable within one year | 42/48 | €2,176 | €6,500 | +€4,324 | +199% |
| Trade debts | 44 | €340 | €60 | -€280 | -82.4% |
| Suppliers | 440/4 | €340 | €60 | -€280 | -82.4% |
| Taxes, remuneration and social security | 45 | €1,836 | €2,440 | +€604 | +32.9% |
| Taxes | 450/3 | €1,836 | €2,440 | +€604 | +32.9% |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €402 | +€402 | |
| Other operating charges | 640/8 | €711 | €1,059 | +€348 | +48.9% |
| Gross operating margin | 9900 | €3,561 | -€3,106 | -€6,667 | |
| Operating profit (loss) | 9901 | €2,850 | -€4,567 | -€7,417 | |
| Financial income | 75/76B | €6 | €2 | -€4 | -66.7% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -66.7% |
| Financial charges | 65/66B | €353 | €403 | +€50 | +14.2% |
| Recurring financial charges | 65 | €353 | €403 | +€50 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €2,503 | -€4,968 | -€7,471 | |
| Profit (loss) for the period | 9904 | €2,503 | -€4,968 | -€7,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,503 | -€4,968 | -€7,471 |
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.