CARMA COIFFURES: 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.
CARMA COIFFURES
Largest movements
- Tangible fixed assets -€19,691
down €19,691 (-20.5%), from €96,067 to €76,375
of which Plant, machinery and equipment: -€22,477
- Stocks and contracts +€16,223
up €16,223 (+81.2%), from €19,987 to €36,210
- Cash -€14,807
down €14,807 (-52.8%), from €28,061 to €13,254
mainly Net result for the year (-€19,335) and Stocks and contracts (-€16,223)
- Receivables within one year +€1,720
up €1,720 (+9.6%), from €17,863 to €19,583
of which Trade receivables: +€3,617
- Profit (loss) carried forward -€11,652
down €11,652 (-25.4%), from €45,901 to €34,249
- Tax, wage and social debts +€8,916
up €8,916 (+32.6%), from €27,376 to €36,292
of which Remuneration and social security: +€14,849
- Reserves -€7,683
down €7,683 (-21.4%), from €35,927 to €28,244
of which Tax-exempt reserves: -€7,683
- Current portion of long-term debt -€3,926
down €3,926 (-32.6%), from €12,041 to €8,114
- Trade debts +€3,363
up €3,363 (+20.3%), from €16,591 to €19,954
- Purchases and services -€258,883
no longer reported in 2025 (was €258,883)
- Staff costs +€42,911
up €42,911 (+17.9%), from €239,778 to €282,689
- Gross operating margin -€10,661
down €10,661 (-3.5%), from €304,667 to €294,005
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 | €170,351 | €153,777 | -€16,575 | -9.7% |
| Fixed assets | 21/28 | €99,967 | €80,275 | -€19,691 | -19.7% |
| Tangible fixed assets | 22/27 | €96,067 | €76,375 | -€19,691 | -20.5% |
| Plant, machinery and equipment | 23 | €95,113 | €72,636 | -€22,477 | -23.6% |
| Furniture and vehicles | 24 | €954 | €3,739 | +€2,785 | +292% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €70,385 | €73,502 | +€3,117 | +4.4% |
| Stocks and contracts in progress | 3 | €19,987 | €36,210 | +€16,223 | +81.2% |
| Stocks | 30/36 | €19,987 | €36,210 | +€16,223 | +81.2% |
| Amounts receivable within one year | 40/41 | €17,863 | €19,583 | +€1,720 | +9.6% |
| Trade receivables | 40 | €14,194 | €17,811 | +€3,617 | +25.5% |
| Other amounts receivable | 41 | €3,669 | €1,772 | -€1,897 | -51.7% |
| Cash at bank and in hand | 54/58 | €28,061 | €13,254 | -€14,807 | -52.8% |
| Deferred charges and accrued income | 490/1 | €4,474 | €4,455 | -€19 | -0.4% |
| Total equity and liabilities | 10/49 | €170,351 | €153,777 | -€16,575 | -9.7% |
| Equity | 10/15 | €100,428 | €81,093 | -€19,335 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,927 | €28,244 | -€7,683 | -21.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,067 | €26,384 | -€7,683 | -22.6% |
| Profit (loss) carried forward | 14 | €45,901 | €34,249 | -€11,652 | -25.4% |
| Provisions and deferred taxes | 16 | €8,517 | €6,596 | -€1,921 | -22.6% |
| Deferred taxes | 168 | €8,517 | €6,596 | -€1,921 | -22.6% |
| Amounts payable | 17/49 | €61,406 | €66,088 | +€4,682 | +7.6% |
| Amounts payable after more than one year | 17 | €2,293 | - | -€2,293 | |
| Financial debts | 170/4 | €2,293 | - | -€2,293 | |
| Amounts payable within one year | 42/48 | €58,423 | €64,360 | +€5,937 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €12,041 | €8,114 | -€3,926 | -32.6% |
| Trade debts | 44 | €16,591 | €19,954 | +€3,363 | +20.3% |
| Suppliers | 440/4 | €16,591 | €19,954 | +€3,363 | +20.3% |
| Taxes, remuneration and social security | 45 | €27,376 | €36,292 | +€8,916 | +32.6% |
| Taxes | 450/3 | €25,014 | €19,081 | -€5,932 | -23.7% |
| Remuneration and social security | 454/9 | €2,362 | €17,211 | +€14,849 | +629% |
| Other amounts payable | 47/48 | €2,416 | - | -€2,416 | |
| Accrued charges and deferred income | 492/3 | €691 | €1,728 | +€1,037 | +150% |
| Goods, raw materials, services and sundry goods | 60/61 | €258,883 | - | -€258,883 | |
| Remuneration, social security and pensions | 62 | €239,778 | €282,689 | +€42,911 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,858 | €23,295 | +€437 | +1.9% |
| Other operating charges | 640/8 | €6,617 | €7,979 | +€1,362 | +20.6% |
| Non-recurring operating charges | 66A | - | €182 | +€182 | |
| Gross operating margin | 9900 | €304,667 | €294,005 | -€10,661 | -3.5% |
| Operating profit (loss) | 9901 | €35,413 | -€20,140 | -€55,553 | |
| Financial income | 75/76B | €7,029 | €5,757 | -€1,271 | -18.1% |
| Recurring financial income | 75 | €7,029 | €5,757 | -€1,271 | -18.1% |
| Financial charges | 65/66B | €5,050 | €6,597 | +€1,547 | +30.6% |
| Recurring financial charges | 65 | €5,050 | €6,597 | +€1,547 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €37,391 | -€20,980 | -€58,371 | |
| Transfer from deferred taxes | 780 | €2,093 | €1,921 | -€173 | -8.2% |
| Income taxes | 67/77 | €3,289 | €276 | -€3,013 | -91.6% |
| Profit (loss) for the period | 9904 | €36,196 | -€19,335 | -€55,531 | |
| Transfer from tax-exempt reserves | 789 | €8,374 | €7,683 | -€691 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,570 | -€11,652 | -€56,222 |
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 13 October 2026 via checked.be.