Bigoudi Coiffure: what changed
What changed
Bigoudi Coiffure
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
-€676
2024 · -€18,431+€17,755
Equity
-€16,212
2024 · -€15,536-€676
Cash
€9,280
2024 · €5,720+€3,560
Balance sheet total
€100,629
2024 · €112,558-€11,929
Largest movements
Assets
- Tangible fixed assets -€14,896
down €14,896 (-18.2%), from €81,770 to €66,874
of which Land and buildings: -€15,150
- Cash +€3,560
up €3,560 (+62.2%), from €5,720 to €9,280
mainly Depreciation (+€16,879) and Tax, wage and social debts (+€1,846)
- Stocks and contracts -€1,698
down €1,698 (-11.1%), from €15,262 to €13,564
Equity and liabilities
- Debts after one year -€8,172
down €8,172 (-9.6%), from €84,803 to €76,631
- Other debts -€3,412
down €3,412 (-35.0%), from €9,746 to €6,334
- Trade debts -€2,099
down €2,099 (-36.7%), from €5,717 to €3,618
- Tax, wage and social debts +€1,846
up €1,846 (+9.1%), from €20,240 to €22,086
of which Taxes: +€2,341
Income statement
- Gross operating margin +€27,233
up €27,233 (+18.2%), from €149,484 to €176,717
- Staff costs +€12,457
up €12,457 (+8.9%), from €140,593 to €153,050
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,431
Gross operating margin
+€27,233
Staff costs
-€12,457
Depreciation
+€1,742
Other operating charges
+€38
Financial income
+€892
Financial charges
+€307
Result 2025
-€676
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,131
Investment
-€1,983
Financing
-€7,588
Cash 2024
€5,720
From operations (derived)
+€13,131
Net result for the year
-€676
Depreciation
+€16,879
Stocks and contracts
+€1,698
Receivables within one year
-€1,120
Deferred charges and accrued income
+€15
Trade debts
-€2,099
Tax, wage and social debts
+€1,846
Other debts
-€3,412
Investment (derived)
-€1,983
Investment in fixed assets (net)
-€1,983
Financing
-€7,588
Debts after one year
-€8,172
Current portion of long-term debt
+€584
Cash 2025
€9,280
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,558 | €100,629 | -€11,929 | -10.6% |
| Fixed assets | 21/28 | €81,770 | €66,874 | -€14,896 | -18.2% |
| Tangible fixed assets | 22/27 | €81,770 | €66,874 | -€14,896 | -18.2% |
| Land and buildings | 22 | €78,935 | €63,785 | -€15,150 | -19.2% |
| Plant, machinery and equipment | 23 | €337 | €37 | -€300 | -89.0% |
| Furniture and vehicles | 24 | €2,498 | €3,052 | +€554 | +22.2% |
| Current assets | 29/58 | €30,788 | €33,755 | +€2,967 | +9.6% |
| Stocks and contracts in progress | 3 | €15,262 | €13,564 | -€1,698 | -11.1% |
| Stocks | 30/36 | €15,262 | €13,564 | -€1,698 | -11.1% |
| Amounts receivable within one year | 40/41 | €9,161 | €10,281 | +€1,120 | +12.2% |
| Trade receivables | 40 | - | €1,329 | +€1,329 | |
| Other amounts receivable | 41 | €9,161 | €8,952 | -€209 | -2.3% |
| Cash at bank and in hand | 54/58 | €5,720 | €9,280 | +€3,560 | +62.2% |
| Deferred charges and accrued income | 490/1 | €645 | €630 | -€15 | -2.3% |
| Total equity and liabilities | 10/49 | €112,558 | €100,629 | -€11,929 | -10.6% |
| Equity | 10/15 | -€15,536 | -€16,212 | -€676 | -4.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,536 | -€56,212 | -€676 | -1.2% |
| Amounts payable | 17/49 | €128,094 | €116,841 | -€11,253 | -8.8% |
| Amounts payable after more than one year | 17 | €84,803 | €76,631 | -€8,172 | -9.6% |
| Financial debts | 170/4 | €84,803 | €76,631 | -€8,172 | -9.6% |
| Amounts payable within one year | 42/48 | €43,291 | €40,210 | -€3,081 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €7,588 | €8,172 | +€584 | +7.7% |
| Trade debts | 44 | €5,717 | €3,618 | -€2,099 | -36.7% |
| Suppliers | 440/4 | €5,717 | €3,618 | -€2,099 | -36.7% |
| Taxes, remuneration and social security | 45 | €20,240 | €22,086 | +€1,846 | +9.1% |
| Taxes | 450/3 | €5,740 | €8,081 | +€2,341 | +40.8% |
| Remuneration and social security | 454/9 | €14,500 | €14,005 | -€495 | -3.4% |
| Other amounts payable | 47/48 | €9,746 | €6,334 | -€3,412 | -35.0% |
| Remuneration, social security and pensions | 62 | €140,593 | €153,050 | +€12,457 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,621 | €16,879 | -€1,742 | -9.4% |
| Other operating charges | 640/8 | €1,532 | €1,494 | -€38 | -2.5% |
| Gross operating margin | 9900 | €149,484 | €176,717 | +€27,233 | +18.2% |
| Operating profit (loss) | 9901 | -€11,262 | €5,294 | +€16,556 | |
| Financial income | 75/76B | €132 | €1,024 | +€892 | +676% |
| Recurring financial income | 75 | €132 | €1,024 | +€892 | +676% |
| Financial charges | 65/66B | €7,301 | €6,994 | -€307 | -4.2% |
| Recurring financial charges | 65 | €7,301 | €6,994 | -€307 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,431 | -€676 | +€17,755 | +96.3% |
| Profit (loss) for the period | 9904 | -€18,431 | -€676 | +€17,755 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,431 | -€676 | +€17,755 | +96.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.