AVRYL 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.
AVRYL Coiffure
Largest movements
- Receivables within one year +€16,259
up €16,259 (+107%), from €15,129 to €31,388
- Stocks and contracts +€6,498
up €6,498 (+31.7%), from €20,520 to €27,018
- Cash -€5,425
down €5,425 (-8.4%), from €64,519 to €59,094
mainly Contributions, distributions and other (-€34,800) and Receivables within one year (-€16,259)
- Tangible fixed assets -€2,661
down €2,661 (-25.2%), from €10,567 to €7,906
of which Other tangible fixed assets: -€1,399
- Other debts +€19,360
up €19,360 (+387%), from €5,000 to €24,360
- Profit (loss) carried forward -€8,454
down €8,454 (-98.9%), from €8,552 to €98
- Trade debts +€4,709
up €4,709 (+118%), from €3,996 to €8,705
of which Suppliers: +€6,481
- Staff costs +€42,766
up €42,766 (+42.2%), from €101,373 to €144,139
- Gross operating margin +€11,139
up €11,139 (+6.6%), from €169,131 to €180,270
- Taxes -€11,015
down €11,015 (-61.2%), from €18,003 to €6,988
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 | €113,795 | €128,432 | +€14,637 | +12.9% |
| Fixed assets | 21/28 | €13,593 | €10,932 | -€2,661 | -19.6% |
| Tangible fixed assets | 22/27 | €10,567 | €7,906 | -€2,661 | -25.2% |
| Plant, machinery and equipment | 23 | €649 | €193 | -€456 | -70.3% |
| Furniture and vehicles | 24 | €1,811 | €1,005 | -€806 | -44.5% |
| Other tangible fixed assets | 26 | €8,107 | €6,708 | -€1,399 | -17.3% |
| Financial fixed assets | 28 | €3,026 | €3,026 | = | 0.0% |
| Current assets | 29/58 | €100,202 | €117,500 | +€17,298 | +17.3% |
| Stocks and contracts in progress | 3 | €20,520 | €27,018 | +€6,498 | +31.7% |
| Stocks | 30/36 | €20,520 | €27,018 | +€6,498 | +31.7% |
| Amounts receivable within one year | 40/41 | €15,129 | €31,388 | +€16,259 | +107% |
| Other amounts receivable | 41 | €15,129 | €31,388 | +€16,259 | +107% |
| Cash at bank and in hand | 54/58 | €64,519 | €59,094 | -€5,425 | -8.4% |
| Deferred charges and accrued income | 490/1 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €113,795 | €128,432 | +€14,637 | +12.9% |
| Equity | 10/15 | €64,752 | €56,298 | -€8,454 | -13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,552 | €98 | -€8,454 | -98.9% |
| Amounts payable | 17/49 | €49,043 | €72,134 | +€23,091 | +47.1% |
| Amounts payable within one year | 42/48 | €48,828 | €72,066 | +€23,238 | +47.6% |
| Trade debts | 44 | €3,996 | €8,705 | +€4,709 | +118% |
| Suppliers | 440/4 | €594 | €7,075 | +€6,481 | +1,091% |
| Bills of exchange payable | 441 | €3,402 | €1,630 | -€1,772 | -52.1% |
| Taxes, remuneration and social security | 45 | €39,832 | €39,001 | -€831 | -2.1% |
| Taxes | 450/3 | €30,725 | €17,090 | -€13,635 | -44.4% |
| Remuneration and social security | 454/9 | €9,107 | €21,911 | +€12,804 | +141% |
| Other amounts payable | 47/48 | €5,000 | €24,360 | +€19,360 | +387% |
| Accrued charges and deferred income | 492/3 | €215 | €68 | -€147 | -68.4% |
| Remuneration, social security and pensions | 62 | €101,373 | €144,139 | +€42,766 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €2,662 | +€106 | +4.1% |
| Other operating charges | 640/8 | €2,763 | €1,162 | -€1,601 | -57.9% |
| Gross operating margin | 9900 | €169,131 | €180,270 | +€11,139 | +6.6% |
| Operating profit (loss) | 9901 | €62,439 | €32,307 | -€30,132 | -48.3% |
| Financial income | 75/76B | €1,268 | €1,179 | -€89 | -7.0% |
| Recurring financial income | 75 | €1,268 | €1,179 | -€89 | -7.0% |
| Financial charges | 65/66B | €120 | €152 | +€32 | +26.7% |
| Recurring financial charges | 65 | €120 | €152 | +€32 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €63,587 | €33,334 | -€30,253 | -47.6% |
| Income taxes | 67/77 | €18,003 | €6,988 | -€11,015 | -61.2% |
| Profit (loss) for the period | 9904 | €45,584 | €26,346 | -€19,238 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,584 | €26,346 | -€19,238 | -42.2% |
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 29 October 2026 via checked.be.