BV 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.
BV COIFFURE
Largest movements
- Cash +€8,347
up €8,347 (+26.3%), from €31,758 to €40,105
mainly Net result for the year (+€5,638) and Other debts (+€1,930)
- Receivables within one year -€1,379
down €1,379 (-100%), from €1,379 to €0
of which Other amounts receivable: -€902
- Deferred charges and accrued income +€547
new in 2025: €547
- Reserves +€5,638
up €5,638 (+27.2%), from €20,765 to €26,403
- Other debts +€1,930
up €1,930 (+102%), from €1,898 to €3,828
- Trade debts -€1,437
down €1,437 (-83.2%), from €1,728 to €291
- Tax, wage and social debts +€866
up €866 (+31.6%), from €2,737 to €3,603
of which Taxes: +€2,756
- Staff costs -€27,054
no longer reported in 2025 (was €27,054)
- Gross operating margin -€24,734
down €24,734 (-76.7%), from €32,265 to €7,531
- Turnover -€24,658
down €24,658 (-26.9%), from €91,631 to €66,973
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 | €35,188 | €42,185 | +€6,997 | +19.9% |
| Formation expenses | 20 | €382 | €34 | -€348 | -91.1% |
| Fixed assets | 21/28 | €1,130 | €1,000 | -€130 | -11.5% |
| Tangible fixed assets | 22/27 | €130 | €0 | -€130 | -100% |
| Plant, machinery and equipment | 23 | €130 | €0 | -€130 | -100% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €33,676 | €41,151 | +€7,475 | +22.2% |
| Stocks and contracts in progress | 3 | €539 | €499 | -€40 | -7.4% |
| Stocks | 30/36 | €539 | €499 | -€40 | -7.4% |
| Amounts receivable within one year | 40/41 | €1,379 | €0 | -€1,379 | -100% |
| Trade receivables | 40 | €477 | €0 | -€477 | -100% |
| Other amounts receivable | 41 | €902 | €0 | -€902 | -100% |
| Cash at bank and in hand | 54/58 | €31,758 | €40,105 | +€8,347 | +26.3% |
| Deferred charges and accrued income | 490/1 | - | €547 | +€547 | |
| Total equity and liabilities | 10/49 | €35,188 | €42,185 | +€6,997 | +19.9% |
| Equity | 10/15 | €28,825 | €34,463 | +€5,638 | +19.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €20,765 | €26,403 | +€5,638 | +27.2% |
| Distributable reserves | 133 | €20,765 | €26,403 | +€5,638 | +27.2% |
| Amounts payable | 17/49 | €6,363 | €7,722 | +€1,359 | +21.4% |
| Amounts payable within one year | 42/48 | €6,363 | €7,722 | +€1,359 | +21.4% |
| Trade debts | 44 | €1,728 | €291 | -€1,437 | -83.2% |
| Suppliers | 440/4 | €1,728 | €291 | -€1,437 | -83.2% |
| Taxes, remuneration and social security | 45 | €2,737 | €3,603 | +€866 | +31.6% |
| Taxes | 450/3 | €847 | €3,603 | +€2,756 | +325% |
| Remuneration and social security | 454/9 | €1,890 | €0 | -€1,890 | -100% |
| Other amounts payable | 47/48 | €1,898 | €3,828 | +€1,930 | +102% |
| Turnover | 70 | €91,631 | €66,973 | -€24,658 | -26.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,388 | €59,442 | +€54 | +0.1% |
| Remuneration, social security and pensions | 62 | €27,054 | - | -€27,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €477 | -€53 | -10.0% |
| Other operating charges | 640/8 | €740 | €768 | +€28 | +3.8% |
| Gross operating margin | 9900 | €32,265 | €7,531 | -€24,734 | -76.7% |
| Operating profit (loss) | 9901 | €3,941 | €6,286 | +€2,345 | +59.5% |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €112 | €146 | +€34 | +30.4% |
| Recurring financial charges | 65 | €112 | €146 | +€34 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €3,829 | €6,158 | +€2,329 | +60.8% |
| Income taxes | 67/77 | - | €520 | +€520 | |
| Profit (loss) for the period | 9904 | €3,829 | €5,638 | +€1,809 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,829 | €5,638 | +€1,809 | +47.2% |
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.