Café Coiffé: 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.
Café Coiffé
Largest movements
- Tangible fixed assets +€467,583
up €467,583 (+10599.1%), from €4,412 to €471,994
of which Land and buildings: +€414,180
- Cash +€8,695
up €8,695 (+7.6%), from €114,227 to €122,922
mainly Debts after one year (+€327,803) and Other debts (+€64,253)
- Receivables within one year -€8,277
down €8,277 (-35.8%), from €23,124 to €14,847
of which Other amounts receivable: -€21,039
- Debts after one year +€327,803
up €327,803 (+5917.0%), from €5,540 to €333,343
- Other debts +€64,253
new in 2025: €64,253
- Trade debts +€49,250
up €49,250 (+6880.5%), from €716 to €49,966
- Tax, wage and social debts +€17,769
new in 2025: €17,769
- Current portion of long-term debt +€12,599
up €12,599 (+106.1%), from €11,873 to €24,472
- Gross operating margin -€11,098
down €11,098 (-5.3%), from €211,266 to €200,169
- Depreciation +€9,294
up €9,294 (+640.6%), from €1,451 to €10,745
- Taxes -€7,083
down €7,083 (-87.4%), from €8,103 to €1,020
- Staff costs +€6,909
up €6,909 (+4.0%), from €174,724 to €181,633
- Financial charges +€4,866
up €4,866 (+1696.6%), from €287 to €5,152
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 | €141,762 | €610,614 | +€468,851 | +330.7% |
| Fixed assets | 21/28 | €4,412 | €471,994 | +€467,583 | +10599.1% |
| Tangible fixed assets | 22/27 | €4,412 | €471,994 | +€467,583 | +10599.1% |
| Land and buildings | 22 | - | €414,180 | +€414,180 | |
| Plant, machinery and equipment | 23 | €1,451 | - | -€1,451 | |
| Furniture and vehicles | 24 | €2,961 | €57,814 | +€54,853 | +1852.6% |
| Current assets | 29/58 | €137,351 | €138,619 | +€1,269 | +0.9% |
| Amounts receivable within one year | 40/41 | €23,124 | €14,847 | -€8,277 | -35.8% |
| Trade receivables | 40 | - | €12,762 | +€12,762 | |
| Other amounts receivable | 41 | €23,124 | €2,085 | -€21,039 | -91.0% |
| Cash at bank and in hand | 54/58 | €114,227 | €122,922 | +€8,695 | +7.6% |
| Deferred charges and accrued income | 490/1 | - | €850 | +€850 | |
| Total equity and liabilities | 10/49 | €141,762 | €610,614 | +€468,851 | +330.7% |
| Equity | 10/15 | €122,660 | €120,811 | -€1,849 | -1.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,660 | €114,811 | -€1,849 | -1.6% |
| Amounts payable | 17/49 | €19,102 | €489,803 | +€470,701 | +2464.2% |
| Amounts payable after more than one year | 17 | €5,540 | €333,343 | +€327,803 | +5917.0% |
| Financial debts | 170/4 | €5,540 | €333,343 | +€327,803 | +5917.0% |
| Amounts payable within one year | 42/48 | €12,589 | €156,459 | +€143,871 | +1142.9% |
| Current portion of amounts payable after more than one year | 42 | €11,873 | €24,472 | +€12,599 | +106.1% |
| Trade debts | 44 | €716 | €49,966 | +€49,250 | +6880.5% |
| Suppliers | 440/4 | €716 | €49,966 | +€49,250 | +6880.5% |
| Taxes, remuneration and social security | 45 | - | €17,769 | +€17,769 | |
| Taxes | 450/3 | - | €17,769 | +€17,769 | |
| Other amounts payable | 47/48 | - | €64,253 | +€64,253 | |
| Accrued charges and deferred income | 492/3 | €973 | - | -€973 | |
| Remuneration, social security and pensions | 62 | €174,724 | €181,633 | +€6,909 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | €10,745 | +€9,294 | +640.6% |
| Other operating charges | 640/8 | €2,457 | €3,467 | +€1,010 | +41.1% |
| Gross operating margin | 9900 | €211,266 | €200,169 | -€11,098 | -5.3% |
| Operating profit (loss) | 9901 | €32,634 | €4,323 | -€28,311 | -86.8% |
| Financial charges | 65/66B | €287 | €5,152 | +€4,866 | +1696.6% |
| Recurring financial charges | 65 | €287 | €5,152 | +€4,866 | +1696.6% |
| Profit (loss) for the period before taxes | 9903 | €32,348 | -€829 | -€33,177 | |
| Income taxes | 67/77 | €8,103 | €1,020 | -€7,083 | -87.4% |
| Profit (loss) for the period | 9904 | €24,245 | -€1,849 | -€26,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,245 | -€1,849 | -€26,094 |
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 10 October 2026 via checked.be.