Bar 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.
Bar Coiffure
Largest movements
- Cash +€3,992
up €3,992 (+22.3%), from €17,925 to €21,917
mainly Other debts (+€16,136) and Net result for the year (+€14,137)
- Tangible fixed assets +€951
up €951 (+9.8%), from €9,655 to €10,606
of which Furniture and vehicles: +€1,068
- Intangible fixed assets -€600
down €600 (-14.8%), from €4,050 to €3,450
- Reserves -€16,929
down €16,929 (-100%), from €16,929 to €0
- Other debts +€16,136
up €16,136 (+249%), from €6,493 to €22,629
- Tax, wage and social debts +€8,923
up €8,923 (+76.3%), from €11,695 to €20,618
of which Remuneration and social security: +€6,059
- Debts after one year -€1,444
down €1,444 (-100%), from €1,444 to €0
- Current portion of long-term debt -€1,420
down €1,420 (-49.6%), from €2,864 to €1,444
- Staff costs +€24,778
up €24,778 (+808%), from €3,067 to €27,845
- Gross operating margin +€18,056
up €18,056 (+50.3%), from €35,888 to €53,944
- Taxes -€1,213
down €1,213 (-19.3%), from €6,284 to €5,071
- Financial charges -€760
down €760 (-31.5%), from €2,412 to €1,652
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 | €45,092 | €49,470 | +€4,378 | +9.7% |
| Fixed assets | 21/28 | €13,705 | €14,056 | +€351 | +2.6% |
| Intangible fixed assets | 21 | €4,050 | €3,450 | -€600 | -14.8% |
| Tangible fixed assets | 22/27 | €9,655 | €10,606 | +€951 | +9.8% |
| Plant, machinery and equipment | 23 | €8,543 | €8,425 | -€118 | -1.4% |
| Furniture and vehicles | 24 | €1,113 | €2,181 | +€1,068 | +96.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €31,387 | €35,414 | +€4,027 | +12.8% |
| Stocks and contracts in progress | 3 | €5,818 | €5,435 | -€383 | -6.6% |
| Stocks | 30/36 | €5,818 | €5,435 | -€383 | -6.6% |
| Amounts receivable within one year | 40/41 | €7,644 | €7,936 | +€292 | +3.8% |
| Trade receivables | 40 | €7,644 | €7,007 | -€637 | -8.3% |
| Other amounts receivable | 41 | - | €929 | +€929 | |
| Cash at bank and in hand | 54/58 | €17,925 | €21,917 | +€3,992 | +22.3% |
| Deferred charges and accrued income | 490/1 | €0 | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €45,092 | €49,470 | +€4,378 | +9.7% |
| Equity | 10/15 | €20,929 | €4,000 | -€16,929 | -80.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,929 | €0 | -€16,929 | -100% |
| Distributable reserves | 133 | €16,929 | €0 | -€16,929 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,164 | €45,470 | +€21,307 | +88.2% |
| Amounts payable after more than one year | 17 | €1,444 | €0 | -€1,444 | -100% |
| Financial debts | 170/4 | €1,444 | €0 | -€1,444 | -100% |
| Amounts payable within one year | 42/48 | €22,719 | €45,470 | +€22,751 | +100% |
| Current portion of amounts payable after more than one year | 42 | €2,864 | €1,444 | -€1,420 | -49.6% |
| Trade debts | 44 | €1,668 | €778 | -€889 | -53.3% |
| Suppliers | 440/4 | €1,668 | €778 | -€889 | -53.3% |
| Taxes, remuneration and social security | 45 | €11,695 | €20,618 | +€8,923 | +76.3% |
| Taxes | 450/3 | €8,918 | €11,783 | +€2,865 | +32.1% |
| Remuneration and social security | 454/9 | €2,777 | €8,835 | +€6,059 | +218% |
| Other amounts payable | 47/48 | €6,493 | €22,629 | +€16,136 | +249% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,067 | €27,845 | +€24,778 | +808% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,008 | €3,524 | -€485 | -12.1% |
| Other operating charges | 640/8 | €2,029 | €1,718 | -€312 | -15.4% |
| Gross operating margin | 9900 | €35,888 | €53,944 | +€18,056 | +50.3% |
| Operating profit (loss) | 9901 | €26,782 | €20,857 | -€5,925 | -22.1% |
| Financial income | 75/76B | €132 | €3 | -€129 | -97.7% |
| Recurring financial income | 75 | €132 | €3 | -€129 | -97.7% |
| Financial charges | 65/66B | €2,412 | €1,652 | -€760 | -31.5% |
| Recurring financial charges | 65 | €2,412 | €1,652 | -€760 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €24,502 | €19,208 | -€5,294 | -21.6% |
| Income taxes | 67/77 | €6,284 | €5,071 | -€1,213 | -19.3% |
| Profit (loss) for the period | 9904 | €18,218 | €14,137 | -€4,081 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,218 | €14,137 | -€4,081 | -22.4% |
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 28 October 2026 via checked.be.