BBM 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.
BBM COIFFURE
Largest movements
- Receivables within one year +€7,521
new in 2025: €7,521
of which Trade receivables: +€7,500
- Stocks and contracts -€3,538
no longer reported in 2025 (was €3,538)
- Cash -€1,165
no longer reported in 2025 (was €1,165)
mainly Net result for the year (-€19,707) and Receivables within one year (-€7,521)
- Deferred charges and accrued income -€600
no longer reported in 2025 (was €600)
- Formation expenses -€260
down €260 (-31.8%), from €818 to €558
- Profit (loss) carried forward -€19,707
down €19,707 (-293.9%), from -€6,705 to -€26,412
- Other debts +€18,107
up €18,107 (+1810.7%), from €1,000 to €19,107
- Trade debts +€5,300
up €5,300 (+217.8%), from €2,433 to €7,732
- Tax, wage and social debts -€1,667
down €1,667 (-68.5%), from €2,433 to €765
of which Taxes: -€2,060
- Staff costs +€8,379
up €8,379 (+234.3%), from €3,576 to €11,955
- Other operating charges -€1,304
down €1,304 (-78.6%), from €1,660 to €356
- Gross operating margin -€1,044
down €1,044 (-23.0%), from -€4,537 to -€5,581
- Financial charges -€586
down €586 (-27.4%), from €2,141 to €1,556
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.
Cash bridge derived
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 | €6,121 | €8,079 | +€1,958 | +32.0% |
| Formation expenses | 20 | €818 | €558 | -€260 | -31.8% |
| Current assets | 29/58 | €5,303 | €7,521 | +€2,218 | +41.8% |
| Stocks and contracts in progress | 3 | €3,538 | - | -€3,538 | |
| Stocks | 30/36 | €3,538 | - | -€3,538 | |
| Amounts receivable within one year | 40/41 | - | €7,521 | +€7,521 | |
| Trade receivables | 40 | - | €7,500 | +€7,500 | |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €1,165 | - | -€1,165 | |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €6,121 | €8,079 | +€1,958 | +32.0% |
| Equity | 10/15 | -€4,705 | -€24,412 | -€19,707 | -418.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,705 | -€26,412 | -€19,707 | -293.9% |
| Amounts payable | 17/49 | €10,826 | €32,491 | +€21,665 | +200.1% |
| Amounts payable within one year | 42/48 | €10,826 | €32,491 | +€21,665 | +200.1% |
| Financial debts | 43 | €4,960 | €4,886 | -€75 | -1.5% |
| Credit institutions | 430/8 | €4,960 | €4,886 | -€75 | -1.5% |
| Trade debts | 44 | €2,433 | €7,732 | +€5,300 | +217.8% |
| Suppliers | 440/4 | €2,433 | €7,732 | +€5,300 | +217.8% |
| Taxes, remuneration and social security | 45 | €2,433 | €765 | -€1,667 | -68.5% |
| Taxes | 450/3 | €2,060 | - | -€2,060 | |
| Remuneration and social security | 454/9 | €373 | €765 | +€392 | +105.2% |
| Other amounts payable | 47/48 | €1,000 | €19,107 | +€18,107 | +1810.7% |
| Remuneration, social security and pensions | 62 | €3,576 | €11,955 | +€8,379 | +234.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | = | 0.0% |
| Other operating charges | 640/8 | €1,660 | €356 | -€1,304 | -78.6% |
| Gross operating margin | 9900 | -€4,537 | -€5,581 | -€1,044 | -23.0% |
| Operating profit (loss) | 9901 | -€10,033 | -€18,151 | -€8,118 | -80.9% |
| Financial income | 75/76B | €31 | €0 | -€31 | -100.0% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Financial charges | 65/66B | €2,141 | €1,556 | -€586 | -27.4% |
| Recurring financial charges | 65 | €2,141 | €1,556 | -€586 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,143 | -€19,707 | -€7,564 | -62.3% |
| Income taxes | 67/77 | €39 | - | -€39 | |
| Profit (loss) for the period | 9904 | -€12,182 | -€19,707 | -€7,525 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,182 | -€19,707 | -€7,525 | -61.8% |
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 10 October 2026 via checked.be.