BS 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.
BS COIFFURE
Largest movements
- Receivables within one year +€12,088
up €12,088 (+344%), from €3,519 to €15,606
of which Trade receivables: +€6,720
- Cash -€5,272
down €5,272 (-4.1%), from €129,814 to €124,542
mainly Contributions, distributions and other (-€90,000) and Tax, wage and social debts (-€20,684)
- Other debts +€33,285
up €33,285 (+19,658%), from €169 to €33,455
- Tax, wage and social debts -€20,684
down €20,684 (-35.0%), from €59,151 to €38,468
of which Remuneration and social security: -€22,356
- Profit (loss) carried forward -€9,340
down €9,340 (-11.4%), from €82,030 to €72,690
- Trade debts +€2,666
up €2,666 (+18.1%), from €14,762 to €17,428
- Gross operating margin +€81,896
up €81,896 (+17.9%), from €457,575 to €539,471
- Staff costs +€55,411
up €55,411 (+14.6%), from €379,863 to €435,274
- Taxes +€5,499
new in 2025: €5,499
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 | €195,017 | €200,945 | +€5,927 | +3.0% |
| Fixed assets | 21/28 | €35,641 | €33,695 | -€1,946 | -5.5% |
| Tangible fixed assets | 22/27 | €30,516 | €28,570 | -€1,946 | -6.4% |
| Plant, machinery and equipment | 23 | €26,392 | €22,625 | -€3,767 | -14.3% |
| Furniture and vehicles | 24 | €1,068 | €3,239 | +€2,171 | +203% |
| Other tangible fixed assets | 26 | €3,056 | €2,706 | -€350 | -11.5% |
| Financial fixed assets | 28 | €5,125 | €5,125 | = | 0.0% |
| Current assets | 29/58 | €159,377 | €167,250 | +€7,873 | +4.9% |
| Stocks and contracts in progress | 3 | €25,322 | €25,610 | +€288 | +1.1% |
| Stocks | 30/36 | €25,322 | €25,610 | +€288 | +1.1% |
| Amounts receivable within one year | 40/41 | €3,519 | €15,606 | +€12,088 | +344% |
| Trade receivables | 40 | €3,212 | €9,932 | +€6,720 | +209% |
| Other amounts receivable | 41 | €307 | €5,674 | +€5,367 | +1,748% |
| Cash at bank and in hand | 54/58 | €129,814 | €124,542 | -€5,272 | -4.1% |
| Deferred charges and accrued income | 490/1 | €722 | €1,491 | +€770 | +107% |
| Total equity and liabilities | 10/49 | €195,017 | €200,945 | +€5,927 | +3.0% |
| Equity | 10/15 | €120,934 | €111,594 | -€9,340 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,304 | €20,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,444 | €18,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,030 | €72,690 | -€9,340 | -11.4% |
| Amounts payable | 17/49 | €74,083 | €89,350 | +€15,267 | +20.6% |
| Amounts payable within one year | 42/48 | €74,083 | €89,350 | +€15,267 | +20.6% |
| Trade debts | 44 | €14,762 | €17,428 | +€2,666 | +18.1% |
| Suppliers | 440/4 | €14,762 | €17,428 | +€2,666 | +18.1% |
| Taxes, remuneration and social security | 45 | €59,151 | €38,468 | -€20,684 | -35.0% |
| Taxes | 450/3 | €8,549 | €10,221 | +€1,672 | +19.6% |
| Remuneration and social security | 454/9 | €50,603 | €28,247 | -€22,356 | -44.2% |
| Other amounts payable | 47/48 | €169 | €33,455 | +€33,285 | +19,658% |
| Remuneration, social security and pensions | 62 | €379,863 | €435,274 | +€55,411 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,516 | €7,598 | -€918 | -10.8% |
| Other operating charges | 640/8 | €2,566 | €7,631 | +€5,065 | +197% |
| Gross operating margin | 9900 | €457,575 | €539,471 | +€81,896 | +17.9% |
| Operating profit (loss) | 9901 | €66,629 | €88,967 | +€22,338 | +33.5% |
| Financial income | 75/76B | €542 | €1,175 | +€634 | +117% |
| Recurring financial income | 75 | €542 | €1,175 | +€634 | +117% |
| Financial charges | 65/66B | €1,165 | €3,983 | +€2,818 | +242% |
| Recurring financial charges | 65 | €1,165 | €3,983 | +€2,818 | +242% |
| Profit (loss) for the period before taxes | 9903 | €66,006 | €86,159 | +€20,153 | +30.5% |
| Income taxes | 67/77 | - | €5,499 | +€5,499 | |
| Profit (loss) for the period | 9904 | €66,006 | €80,660 | +€14,654 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,006 | €80,660 | +€14,654 | +22.2% |
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.