Cheveux Chique: 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.
Cheveux Chique
Largest movements
- Tangible fixed assets -€12,162
down €12,162 (-11.4%), from €106,923 to €94,761
of which Land and buildings: -€10,894
- Stocks and contracts +€1,816
up €1,816 (+14.9%), from €12,199 to €14,015
- Debts after one year -€16,692
down €16,692 (-29.6%), from €56,405 to €39,712
- Profit (loss) carried forward +€9,541
up €9,541 (+63.9%), from -€14,942 to -€5,401
- Tax, wage and social debts -€6,733
down €6,733 (-21.6%), from €31,157 to €24,424
- Trade debts -€3,634
down €3,634 (-38.6%), from €9,421 to €5,787
- Current portion of long-term debt +€3,021
up €3,021 (+19.3%), from €15,632 to €18,653
- Gross operating margin +€7,020
up €7,020 (+27.3%), from €25,731 to €32,751
- Depreciation -€5,750
down €5,750 (-32.1%), from €17,912 to €12,162
- Other operating charges -€3,487
down €3,487 (-47.9%), from €7,281 to €3,794
- Taxes +€2,175
up €2,175 (+228%), from €955 to €3,129
- Financial charges -€926
down €926 (-12.4%), from €7,462 to €6,536
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 | €130,577 | €120,286 | -€10,291 | -7.9% |
| Fixed assets | 21/28 | €106,923 | €94,761 | -€12,162 | -11.4% |
| Tangible fixed assets | 22/27 | €106,923 | €94,761 | -€12,162 | -11.4% |
| Land and buildings | 22 | €104,451 | €93,558 | -€10,894 | -10.4% |
| Plant, machinery and equipment | 23 | €728 | €178 | -€549 | -75.5% |
| Furniture and vehicles | 24 | €1,744 | €1,025 | -€719 | -41.2% |
| Current assets | 29/58 | €23,654 | €25,525 | +€1,871 | +7.9% |
| Stocks and contracts in progress | 3 | €12,199 | €14,015 | +€1,816 | +14.9% |
| Stocks | 30/36 | €12,199 | €14,015 | +€1,816 | +14.9% |
| Amounts receivable within one year | 40/41 | €965 | €1,020 | +€55 | +5.7% |
| Trade receivables | 40 | €755 | €0 | -€755 | -100% |
| Other amounts receivable | 41 | €210 | €1,020 | +€810 | +386% |
| Cash at bank and in hand | 54/58 | €10,490 | €10,490 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €130,577 | €120,286 | -€10,291 | -7.9% |
| Equity | 10/15 | -€582 | €8,959 | +€9,541 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,942 | -€5,401 | +€9,541 | +63.9% |
| Amounts payable | 17/49 | €131,160 | €111,327 | -€19,833 | -15.1% |
| Amounts payable after more than one year | 17 | €56,405 | €39,712 | -€16,692 | -29.6% |
| Financial debts | 170/4 | €56,405 | €39,712 | -€16,692 | -29.6% |
| Amounts payable within one year | 42/48 | €74,755 | €71,615 | -€3,140 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €15,632 | €18,653 | +€3,021 | +19.3% |
| Financial debts | 43 | €6,534 | €8,080 | +€1,546 | +23.7% |
| Credit institutions | 430/8 | €6,534 | €8,080 | +€1,546 | +23.7% |
| Trade debts | 44 | €9,421 | €5,787 | -€3,634 | -38.6% |
| Suppliers | 440/4 | €9,421 | €5,787 | -€3,634 | -38.6% |
| Taxes, remuneration and social security | 45 | €31,157 | €24,424 | -€6,733 | -21.6% |
| Taxes | 450/3 | €31,157 | €24,424 | -€6,733 | -21.6% |
| Other amounts payable | 47/48 | €12,012 | €14,671 | +€2,659 | +22.1% |
| Remuneration, social security and pensions | 62 | €78 | €0 | -€78 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,912 | €12,162 | -€5,750 | -32.1% |
| Other operating charges | 640/8 | €7,281 | €3,794 | -€3,487 | -47.9% |
| Gross operating margin | 9900 | €25,731 | €32,751 | +€7,020 | +27.3% |
| Operating profit (loss) | 9901 | €459 | €16,794 | +€16,335 | +3,557% |
| Financial income | 75/76B | €1,834 | €2,412 | +€578 | +31.5% |
| Recurring financial income | 75 | €1,834 | €2,412 | +€578 | +31.5% |
| Financial charges | 65/66B | €7,462 | €6,536 | -€926 | -12.4% |
| Recurring financial charges | 65 | €7,462 | €6,536 | -€926 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,168 | €12,671 | +€17,839 | |
| Income taxes | 67/77 | €955 | €3,129 | +€2,175 | +228% |
| Profit (loss) for the period | 9904 | -€6,123 | €9,541 | +€15,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,123 | €9,541 | +€15,664 |
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 30 October 2026 via checked.be.