BEKA 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.
BEKA COIFFURE
Largest movements
- Cash +€6,527
up €6,527 (+197%), from €3,317 to €9,844
mainly Net result for the year (+€8,486) and Tax, wage and social debts (+€5,528)
- Receivables within one year -€2,485
down €2,485 (-9.1%), from €27,180 to €24,696
of which Trade receivables: -€2,485
- Tangible fixed assets -€448
down €448 (-31.9%), from €1,403 to €955
of which Other tangible fixed assets: -€245
- Other debts -€8,933
down €8,933 (-45.6%), from €19,611 to €10,678
- Profit (loss) carried forward +€8,486
up €8,486 (+20.6%), from -€41,158 to -€32,672
- Tax, wage and social debts +€5,528
up €5,528 (+32.5%), from €17,021 to €22,549
of which Remuneration and social security: +€3,581
- Trade debts -€1,458
down €1,458 (-5.9%), from €24,517 to €23,060
- Gross operating margin +€11,425
up €11,425 (+16.4%), from €69,876 to €81,301
- Staff costs +€5,562
up €5,562 (+9.6%), from €58,005 to €63,567
- Other operating charges +€3,547
up €3,547 (+223%), from €1,590 to €5,137
- Taxes +€2,983
new in 2025: €2,983
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 | €38,591 | €42,215 | +€3,624 | +9.4% |
| Fixed assets | 21/28 | €1,578 | €1,130 | -€448 | -28.4% |
| Tangible fixed assets | 22/27 | €1,403 | €955 | -€448 | -31.9% |
| Plant, machinery and equipment | 23 | €913 | €710 | -€203 | -22.2% |
| Other tangible fixed assets | 26 | €490 | €245 | -€245 | -50.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €37,013 | €41,084 | +€4,072 | +11.0% |
| Stocks and contracts in progress | 3 | €6,516 | €6,544 | +€29 | +0.4% |
| Stocks | 30/36 | €6,516 | €6,544 | +€29 | +0.4% |
| Amounts receivable within one year | 40/41 | €27,180 | €24,696 | -€2,485 | -9.1% |
| Trade receivables | 40 | €6,500 | €4,016 | -€2,485 | -38.2% |
| Other amounts receivable | 41 | €20,680 | €20,680 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,317 | €9,844 | +€6,527 | +197% |
| Total equity and liabilities | 10/49 | €38,591 | €42,215 | +€3,624 | +9.4% |
| Equity | 10/15 | -€22,558 | -€14,072 | +€8,486 | +37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,158 | -€32,672 | +€8,486 | +20.6% |
| Amounts payable | 17/49 | €61,149 | €56,287 | -€4,863 | -8.0% |
| Amounts payable within one year | 42/48 | €61,149 | €56,287 | -€4,863 | -8.0% |
| Trade debts | 44 | €24,517 | €23,060 | -€1,458 | -5.9% |
| Suppliers | 440/4 | €24,517 | €23,060 | -€1,458 | -5.9% |
| Taxes, remuneration and social security | 45 | €17,021 | €22,549 | +€5,528 | +32.5% |
| Taxes | 450/3 | €8,545 | €10,492 | +€1,947 | +22.8% |
| Remuneration and social security | 454/9 | €8,476 | €12,057 | +€3,581 | +42.2% |
| Other amounts payable | 47/48 | €19,611 | €10,678 | -€8,933 | -45.6% |
| Remuneration, social security and pensions | 62 | €58,005 | €63,567 | +€5,562 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €448 | +€101 | +29.3% |
| Other operating charges | 640/8 | €1,590 | €5,137 | +€3,547 | +223% |
| Gross operating margin | 9900 | €69,876 | €81,301 | +€11,425 | +16.4% |
| Operating profit (loss) | 9901 | €9,935 | €12,150 | +€2,215 | +22.3% |
| Financial income | 75/76B | €4 | €146 | +€142 | +3,507% |
| Recurring financial income | 75 | €4 | €146 | +€142 | +3,507% |
| Financial charges | 65/66B | €448 | €826 | +€379 | +84.6% |
| Recurring financial charges | 65 | €448 | €826 | +€379 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €9,491 | €11,469 | +€1,979 | +20.8% |
| Income taxes | 67/77 | - | €2,983 | +€2,983 | |
| Profit (loss) for the period | 9904 | €9,491 | €8,486 | -€1,005 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,491 | €8,486 | -€1,005 | -10.6% |
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 13 October 2026 via checked.be.