AV 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.
AV COIFFURE
Largest movements
- Tangible fixed assets -€4,776
down €4,776 (-2.9%), from €165,319 to €160,543
of which Land and buildings: -€4,209
- Debts after one year -€11,000
down €11,000 (-8.3%), from €132,000 to €121,000
- Profit (loss) carried forward +€7,651
up €7,651 (+49.3%), from -€15,528 to -€7,877
- Gross operating margin +€10,416
up €10,416 (+57.0%), from €18,260 to €28,676
- Staff costs +€4,539
up €4,539 (+84.7%), from €5,361 to €9,900
- Financial charges -€2,501
down €2,501 (-31.0%), from €8,062 to €5,562
- Depreciation -€1,199
down €1,199 (-20.1%), from €5,976 to €4,776
- Other operating charges +€787
up €787 (+6,413%), from €12 to €799
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 | €174,370 | €170,566 | -€3,805 | -2.2% |
| Fixed assets | 21/28 | €167,964 | €163,188 | -€4,776 | -2.8% |
| Tangible fixed assets | 22/27 | €165,319 | €160,543 | -€4,776 | -2.9% |
| Land and buildings | 22 | €163,105 | €158,896 | -€4,209 | -2.6% |
| Plant, machinery and equipment | 23 | €61 | - | -€61 | |
| Furniture and vehicles | 24 | €138 | - | -€138 | |
| Other tangible fixed assets | 26 | €2,015 | €1,648 | -€367 | -18.2% |
| Financial fixed assets | 28 | €2,645 | €2,645 | = | 0.0% |
| Current assets | 29/58 | €6,406 | €7,378 | +€972 | +15.2% |
| Amounts receivable within one year | 40/41 | €935 | - | -€935 | |
| Trade receivables | 40 | €935 | - | -€935 | |
| Cash at bank and in hand | 54/58 | €5,406 | €7,076 | +€1,671 | +30.9% |
| Deferred charges and accrued income | 490/1 | €66 | €302 | +€236 | +355% |
| Total equity and liabilities | 10/49 | €174,370 | €170,566 | -€3,805 | -2.2% |
| Equity | 10/15 | -€9,328 | -€1,677 | +€7,651 | +82.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,528 | -€7,877 | +€7,651 | +49.3% |
| Amounts payable | 17/49 | €183,698 | €172,243 | -€11,456 | -6.2% |
| Amounts payable after more than one year | 17 | €132,000 | €121,000 | -€11,000 | -8.3% |
| Financial debts | 170/4 | €132,000 | €121,000 | -€11,000 | -8.3% |
| Amounts payable within one year | 42/48 | €51,699 | €51,243 | -€456 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €11,000 | = | 0.0% |
| Trade debts | 44 | €2,929 | €2,808 | -€122 | -4.1% |
| Suppliers | 440/4 | €2,929 | €2,808 | -€122 | -4.1% |
| Taxes, remuneration and social security | 45 | €9,573 | €10,931 | +€1,358 | +14.2% |
| Taxes | 450/3 | €2,192 | €2,325 | +€133 | +6.1% |
| Remuneration and social security | 454/9 | €7,381 | €8,606 | +€1,225 | +16.6% |
| Other amounts payable | 47/48 | €28,197 | €26,505 | -€1,692 | -6.0% |
| Remuneration, social security and pensions | 62 | €5,361 | €9,900 | +€4,539 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,976 | €4,776 | -€1,199 | -20.1% |
| Other operating charges | 640/8 | €12 | €799 | +€787 | +6,413% |
| Gross operating margin | 9900 | €18,260 | €28,676 | +€10,416 | +57.0% |
| Operating profit (loss) | 9901 | €6,912 | €13,201 | +€6,289 | +91.0% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €8,062 | €5,562 | -€2,501 | -31.0% |
| Recurring financial charges | 65 | €8,062 | €5,562 | -€2,501 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,151 | €7,651 | +€8,802 | |
| Profit (loss) for the period | 9904 | -€1,151 | €7,651 | +€8,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,151 | €7,651 | +€8,802 |
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 23 October 2026 via checked.be.