CELINE D. 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.
CELINE D. COIFFURE
Largest movements
- Cash +€25,091
up €25,091 (+232%), from €10,832 to €35,923
mainly Advances received (+€20,679) and Current investments (+€13,621)
- Receivables within one year +€17,601
up €17,601 (+225%), from €7,826 to €25,427
of which Trade receivables: +€17,589
- Current investments -€13,621
no longer reported in 2025 (was €13,621)
- Tangible fixed assets -€10,958
down €10,958 (-30.0%), from €36,542 to €25,585
of which Other tangible fixed assets: -€10,685
- Advances received +€20,679
up €20,679 (+287%), from €7,212 to €27,891
- Other debts -€3,798
down €3,798 (-3.0%), from €124,775 to €120,977
- Profit (loss) carried forward +€3,713
up €3,713 (+5.0%), from -€74,265 to -€70,552
- Tax, wage and social debts -€1,709
down €1,709 (-22.1%), from €7,721 to €6,012
of which Remuneration and social security: -€1,537
- Trade debts -€1,195
down €1,195 (-48.6%), from €2,456 to €1,261
- Staff costs -€25,428
down €25,428 (-83.4%), from €30,491 to €5,064
- Gross operating margin -€13,879
down €13,879 (-40.9%), from €33,914 to €20,035
- Other operating charges -€383
down €383 (-79.9%), from €479 to €96
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 | €74,099 | €91,789 | +€17,690 | +23.9% |
| Fixed assets | 21/28 | €36,862 | €25,905 | -€10,958 | -29.7% |
| Tangible fixed assets | 22/27 | €36,542 | €25,585 | -€10,958 | -30.0% |
| Plant, machinery and equipment | 23 | €1,090 | €818 | -€273 | -25.0% |
| Other tangible fixed assets | 26 | €35,452 | €24,767 | -€10,685 | -30.1% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €37,237 | €65,885 | +€28,648 | +76.9% |
| Stocks and contracts in progress | 3 | €303 | - | -€303 | |
| Stocks | 30/36 | €303 | - | -€303 | |
| Amounts receivable within one year | 40/41 | €7,826 | €25,427 | +€17,601 | +225% |
| Trade receivables | 40 | €7,116 | €24,705 | +€17,589 | +247% |
| Other amounts receivable | 41 | €710 | €721 | +€12 | +1.6% |
| Current investments | 50/53 | €13,621 | - | -€13,621 | |
| Cash at bank and in hand | 54/58 | €10,832 | €35,923 | +€25,091 | +232% |
| Deferred charges and accrued income | 490/1 | €4,656 | €4,536 | -€120 | -2.6% |
| Total equity and liabilities | 10/49 | €74,099 | €91,789 | +€17,690 | +23.9% |
| Equity | 10/15 | -€68,065 | -€64,352 | +€3,713 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,265 | -€70,552 | +€3,713 | +5.0% |
| Amounts payable | 17/49 | €142,165 | €156,141 | +€13,977 | +9.8% |
| Amounts payable within one year | 42/48 | €142,165 | €156,141 | +€13,977 | +9.8% |
| Trade debts | 44 | €2,456 | €1,261 | -€1,195 | -48.6% |
| Suppliers | 440/4 | €2,456 | €1,261 | -€1,195 | -48.6% |
| Advances received on contracts in progress | 46 | €7,212 | €27,891 | +€20,679 | +287% |
| Taxes, remuneration and social security | 45 | €7,721 | €6,012 | -€1,709 | -22.1% |
| Taxes | 450/3 | €5,743 | €5,571 | -€172 | -3.0% |
| Remuneration and social security | 454/9 | €1,978 | €441 | -€1,537 | -77.7% |
| Other amounts payable | 47/48 | €124,775 | €120,977 | -€3,798 | -3.0% |
| Remuneration, social security and pensions | 62 | €30,491 | €5,064 | -€25,428 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,940 | €10,958 | +€18 | +0.2% |
| Other operating charges | 640/8 | €479 | €96 | -€383 | -79.9% |
| Gross operating margin | 9900 | €33,914 | €20,035 | -€13,879 | -40.9% |
| Operating profit (loss) | 9901 | -€7,996 | €3,917 | +€11,913 | |
| Financial income | 75/76B | €51 | €113 | +€63 | +123% |
| Recurring financial income | 75 | €51 | €113 | +€63 | +123% |
| Financial charges | 65/66B | €264 | €299 | +€35 | +13.2% |
| Recurring financial charges | 65 | €264 | €299 | +€35 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,209 | €3,732 | +€11,941 | |
| Income taxes | 67/77 | - | €18 | +€18 | |
| Profit (loss) for the period | 9904 | -€8,209 | €3,713 | +€11,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,209 | €3,713 | +€11,923 |
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 31 October 2026 via checked.be.