BEL COIFF: 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.
BEL COIFF
Largest movements
- Cash -€1,736
down €1,736 (-46.6%), from €3,723 to €1,986
mainly Trade debts (-€5,151) and Other debts (-€3,372)
- Profit (loss) carried forward +€6,787
up €6,787, from -€5,624 to €1,163
- Trade debts -€5,151
down €5,151 (-92.9%), from €5,548 to €397
- Other debts -€3,372
down €3,372 (-88.8%), from €3,799 to €427
- Gross operating margin +€6,820
up €6,820, from -€5,915 to €904
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 | €13,723 | €11,986 | -€1,736 | -12.7% |
| Current assets | 29/58 | €13,723 | €11,986 | -€1,736 | -12.7% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,723 | €1,986 | -€1,736 | -46.6% |
| Total equity and liabilities | 10/49 | €13,723 | €11,986 | -€1,736 | -12.7% |
| Equity | 10/15 | €4,376 | €11,163 | +€6,787 | +155% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,624 | €1,163 | +€6,787 | |
| Amounts payable | 17/49 | €9,347 | €823 | -€8,523 | -91.2% |
| Amounts payable within one year | 42/48 | €9,347 | €823 | -€8,523 | -91.2% |
| Trade debts | 44 | €5,548 | €397 | -€5,151 | -92.9% |
| Suppliers | 440/4 | €5,548 | €397 | -€5,151 | -92.9% |
| Other amounts payable | 47/48 | €3,799 | €427 | -€3,372 | -88.8% |
| Other operating charges | 640/8 | €84 | €119 | +€35 | +42.1% |
| Gross operating margin | 9900 | -€5,915 | €904 | +€6,820 | |
| Operating profit (loss) | 9901 | -€5,999 | €785 | +€6,784 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,044 | €740 | +€6,784 | |
| Profit (loss) for the period | 9904 | -€6,044 | €740 | +€6,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,044 | €740 | +€6,784 |
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 16 October 2026 via checked.be.