C.K.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.
C.K.COIFFURE
Largest movements
- Receivables within one year -€189,803
down €189,803 (-97.5%), from €194,666 to €4,863
- Deferred charges and accrued income -€60,744
down €60,744 (-100.0%), from €60,744 to €0
- Tangible fixed assets -€24,276
down €24,276 (-10.4%), from €233,014 to €208,738
of which Land and buildings: -€12,164
- Stocks and contracts -€8,475
down €8,475 (-48.0%), from €17,648 to €9,173
- Cash +€6,444
up €6,444 (+55.9%), from €11,526 to €17,970
- Other debts -€296,320
down €296,320 (-58.2%), from €509,338 to €213,018
- Tax, wage and social debts +€26,236
up €26,236 (+671.6%), from €3,906 to €30,142
of which Taxes: +€26,235
- Profit (loss) carried forward -€7,901
down €7,901 (-6.0%), from -€132,437 to -€140,338
- Gross operating margin +€31,182
up €31,182 (+71.6%), from €43,546 to €74,728
- Depreciation -€9,364
down €9,364 (-43.5%), from €21,502 to €12,138
- Staff costs +€4,584
up €4,584 (+9.6%), from €47,762 to €52,346
- Other operating charges -€2,669
down €2,669 (-94.6%), from €2,820 to €151
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,597 | €240,744 | -€276,853 | -53.5% |
| Fixed assets | 21/28 | €233,014 | €208,738 | -€24,276 | -10.4% |
| Tangible fixed assets | 22/27 | €233,014 | €208,738 | -€24,276 | -10.4% |
| Land and buildings | 22 | €202,736 | €190,572 | -€12,164 | -6.0% |
| Plant, machinery and equipment | 23 | €10,629 | €6,377 | -€4,252 | -40.0% |
| Furniture and vehicles | 24 | €4,357 | €2,614 | -€1,743 | -40.0% |
| Other tangible fixed assets | 26 | €15,292 | €9,175 | -€6,117 | -40.0% |
| Current assets | 29/58 | €284,583 | €32,006 | -€252,577 | -88.8% |
| Stocks and contracts in progress | 3 | €17,648 | €9,173 | -€8,475 | -48.0% |
| Stocks | 30/36 | €17,648 | €9,173 | -€8,475 | -48.0% |
| Amounts receivable within one year | 40/41 | €194,666 | €4,863 | -€189,803 | -97.5% |
| Other amounts receivable | 41 | €194,666 | €4,863 | -€189,803 | -97.5% |
| Cash at bank and in hand | 54/58 | €11,526 | €17,970 | +€6,444 | +55.9% |
| Deferred charges and accrued income | 490/1 | €60,744 | €0 | -€60,744 | -100.0% |
| Total equity and liabilities | 10/49 | €517,597 | €240,744 | -€276,853 | -53.5% |
| Equity | 10/15 | €1,263 | -€6,638 | -€7,901 | |
| Contributions | 10/11 | €133,700 | €133,700 | = | 0.0% |
| Capital | 10 | €133,700 | - | -€133,700 | |
| Issued capital | 100 | €133,700 | - | -€133,700 | |
| Profit (loss) carried forward | 14 | -€132,437 | -€140,338 | -€7,901 | -6.0% |
| Amounts payable | 17/49 | €516,334 | €247,382 | -€268,952 | -52.1% |
| Amounts payable within one year | 42/48 | €516,334 | €247,382 | -€268,952 | -52.1% |
| Trade debts | 44 | €3,090 | €4,222 | +€1,132 | +36.6% |
| Suppliers | 440/4 | €3,090 | €4,222 | +€1,132 | +36.6% |
| Taxes, remuneration and social security | 45 | €3,906 | €30,142 | +€26,236 | +671.6% |
| Taxes | 450/3 | €886 | €27,121 | +€26,235 | +2961.8% |
| Remuneration and social security | 454/9 | €3,021 | €3,021 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €509,338 | €213,018 | -€296,320 | -58.2% |
| Remuneration, social security and pensions | 62 | €47,762 | €52,346 | +€4,584 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,502 | €12,138 | -€9,364 | -43.5% |
| Other operating charges | 640/8 | €2,820 | €151 | -€2,669 | -94.6% |
| Gross operating margin | 9900 | €43,546 | €74,728 | +€31,182 | +71.6% |
| Operating profit (loss) | 9901 | -€28,538 | €10,093 | +€38,631 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €294 | €55 | -€239 | -81.3% |
| Recurring financial charges | 65 | €294 | €55 | -€239 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,825 | €10,038 | +€38,863 | |
| Profit (loss) for the period | 9904 | -€28,825 | €10,038 | +€38,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,825 | €10,038 | +€38,863 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.