AYAZ 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.
AYAZ COIFFURE
Largest movements
- Receivables within one year -€1,384
down €1,384 (-99.1%), from €1,396 to €13
- Cash -€1,161
down €1,161 (-54.7%), from €2,121 to €960
mainly Other debts (-€5,836) and Stocks and contracts (-€106)
- Stocks and contracts +€106
up €106 (+25.6%), from €412 to €518
- Other debts -€5,836
down €5,836 (-34.8%), from €16,774 to €10,938
- Tax, wage and social debts +€1,817
new in 2026: €1,817
- Profit (loss) carried forward +€801
up €801 (+5.9%), from -€13,485 to -€12,684
- Trade debts +€779
up €779 (+147%), from €530 to €1,309
- Other operating charges +€1,366
up €1,366 (+712%), from €192 to €1,558
- Staff costs -€985
down €985 (-15.5%), from €6,352 to €5,367
- Gross operating margin +€500
up €500 (+6.5%), from €7,680 to €8,180
- Taxes +€272
new in 2026: €272
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,929 | €1,490 | -€2,439 | -62.1% |
| Current assets | 29/58 | €3,929 | €1,490 | -€2,439 | -62.1% |
| Stocks and contracts in progress | 3 | €412 | €518 | +€106 | +25.6% |
| Stocks | 30/36 | €412 | €518 | +€106 | +25.6% |
| Amounts receivable within one year | 40/41 | €1,396 | €13 | -€1,384 | -99.1% |
| Other amounts receivable | 41 | €1,396 | €13 | -€1,384 | -99.1% |
| Cash at bank and in hand | 54/58 | €2,121 | €960 | -€1,161 | -54.7% |
| Total equity and liabilities | 10/49 | €3,929 | €1,490 | -€2,439 | -62.1% |
| Equity | 10/15 | -€13,375 | -€12,574 | +€801 | +6.0% |
| Contributions | 10/11 | €110 | €110 | = | 0.0% |
| Capital | 10 | €110 | - | -€110 | |
| Issued capital | 100 | €110 | - | -€110 | |
| Contributions outside capital | 11 | - | €110 | +€110 | |
| Other | 1109/19 | - | €110 | +€110 | |
| Profit (loss) carried forward | 14 | -€13,485 | -€12,684 | +€801 | +5.9% |
| Amounts payable | 17/49 | €17,304 | €14,064 | -€3,240 | -18.7% |
| Amounts payable within one year | 42/48 | €17,304 | €14,064 | -€3,240 | -18.7% |
| Trade debts | 44 | €530 | €1,309 | +€779 | +147% |
| Suppliers | 440/4 | €530 | €1,309 | +€779 | +147% |
| Taxes, remuneration and social security | 45 | - | €1,817 | +€1,817 | |
| Remuneration and social security | 454/9 | - | €1,817 | +€1,817 | |
| Other amounts payable | 47/48 | €16,774 | €10,938 | -€5,836 | -34.8% |
| Remuneration, social security and pensions | 62 | €6,352 | €5,367 | -€985 | -15.5% |
| Other operating charges | 640/8 | €192 | €1,558 | +€1,366 | +712% |
| Gross operating margin | 9900 | €7,680 | €8,180 | +€500 | +6.5% |
| Operating profit (loss) | 9901 | €1,136 | €1,256 | +€119 | +10.5% |
| Financial charges | 65/66B | €130 | €183 | +€53 | +41.0% |
| Recurring financial charges | 65 | €130 | €183 | +€53 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €1,006 | €1,072 | +€66 | +6.6% |
| Income taxes | 67/77 | - | €272 | +€272 | |
| Profit (loss) for the period | 9904 | €1,006 | €801 | -€205 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €801 | -€205 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.