BELLEZZA COIFFURE: what changed
Two fiscal 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.
BELLEZZA COIFFURE
Largest movements
- Tangible fixed assets -€8,124
down €8,124 (-3.2%), from €250,823 to €242,699
of which Land and buildings: -€6,779
- Cash +€4,744
up €4,744 (+13.1%), from €36,081 to €40,825
mainly Net result for the year (+€16,376) and Depreciation (+€10,975)
- Deferred charges and accrued income +€3,043
up €3,043 (+639.9%), from €475 to €3,518
- Debts after one year -€19,769
down €19,769 (-7.9%), from €251,623 to €231,854
- Reserves +€10,721
new in 2025: €10,721
- Profit (loss) carried forward +€5,655
up €5,655, from -€5,655 to €0
- Gross operating margin +€34,845
up €34,845 (+75.9%), from €45,903 to €80,748
- Staff costs +€14,050
up €14,050 (+61.1%), from €22,984 to €37,034
- Depreciation -€1,013
down €1,013 (-8.5%), from €11,989 to €10,975
- Financial charges -€990
down €990 (-6.9%), from €14,327 to €13,336
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 | €294,408 | €291,012 | -€3,397 | -1.2% |
| Fixed assets | 21/28 | €250,823 | €242,699 | -€8,124 | -3.2% |
| Tangible fixed assets | 22/27 | €250,823 | €242,699 | -€8,124 | -3.2% |
| Land and buildings | 22 | €241,591 | €234,813 | -€6,779 | -2.8% |
| Plant, machinery and equipment | 23 | €5,643 | €5,040 | -€604 | -10.7% |
| Furniture and vehicles | 24 | €3,588 | €2,847 | -€741 | -20.7% |
| Current assets | 29/58 | €43,586 | €48,313 | +€4,727 | +10.8% |
| Stocks and contracts in progress | 3 | €3,782 | €3,165 | -€618 | -16.3% |
| Stocks | 30/36 | €3,782 | €3,165 | -€618 | -16.3% |
| Amounts receivable within one year | 40/41 | €3,246 | €804 | -€2,442 | -75.2% |
| Trade receivables | 40 | €3,246 | €804 | -€2,442 | -75.2% |
| Cash at bank and in hand | 54/58 | €36,081 | €40,825 | +€4,744 | +13.1% |
| Deferred charges and accrued income | 490/1 | €475 | €3,518 | +€3,043 | +639.9% |
| Total equity and liabilities | 10/49 | €294,408 | €291,012 | -€3,397 | -1.2% |
| Equity | 10/15 | €4,345 | €20,721 | +€16,376 | +376.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €10,721 | +€10,721 | |
| Distributable reserves | 133 | - | €10,721 | +€10,721 | |
| Profit (loss) carried forward | 14 | -€5,655 | €0 | +€5,655 | |
| Amounts payable | 17/49 | €290,063 | €270,290 | -€19,773 | -6.8% |
| Amounts payable after more than one year | 17 | €251,623 | €231,854 | -€19,769 | -7.9% |
| Financial debts | 170/4 | €251,623 | €231,854 | -€19,769 | -7.9% |
| Amounts payable within one year | 42/48 | €38,418 | €36,253 | -€2,165 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €19,049 | €19,769 | +€720 | +3.8% |
| Trade debts | 44 | €3,959 | €2,728 | -€1,231 | -31.1% |
| Suppliers | 440/4 | €3,959 | €2,728 | -€1,231 | -31.1% |
| Taxes, remuneration and social security | 45 | €7,793 | €8,662 | +€870 | +11.2% |
| Taxes | 450/3 | €2,997 | €3,413 | +€416 | +13.9% |
| Remuneration and social security | 454/9 | €4,796 | €5,249 | +€453 | +9.4% |
| Other amounts payable | 47/48 | €7,616 | €5,092 | -€2,524 | -33.1% |
| Accrued charges and deferred income | 492/3 | €22 | €2,184 | +€2,162 | +9705.9% |
| Remuneration, social security and pensions | 62 | €22,984 | €37,034 | +€14,050 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,989 | €10,975 | -€1,013 | -8.5% |
| Other operating charges | 640/8 | €2,301 | €2,328 | +€26 | +1.1% |
| Gross operating margin | 9900 | €45,903 | €80,748 | +€34,845 | +75.9% |
| Operating profit (loss) | 9901 | €8,629 | €30,411 | +€21,782 | +252.4% |
| Financial income | 75/76B | €43 | €88 | +€45 | +105.3% |
| Recurring financial income | 75 | €43 | €88 | +€45 | +105.3% |
| Financial charges | 65/66B | €14,327 | €13,336 | -€990 | -6.9% |
| Recurring financial charges | 65 | €14,327 | €13,336 | -€990 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,655 | €17,163 | +€22,818 | |
| Income taxes | 67/77 | - | €787 | +€787 | |
| Profit (loss) for the period | 9904 | -€5,655 | €16,376 | +€22,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,655 | €16,376 | +€22,031 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.