CLM 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.
CLM COIFFURE
Largest movements
- Tangible fixed assets +€482,074
up €482,074 (+4,763%), from €10,121 to €492,195
of which Land and buildings: +€488,714
- Cash +€14,022
up €14,022 (+73.9%), from €18,978 to €33,000
mainly Debts after one year (+€355,055) and Other debts (+€93,219)
- Debts after one year +€355,055
new in 2025: €355,055
- Other debts +€93,219
up €93,219 (+2,336%), from €3,991 to €97,209
- Current portion of long-term debt +€24,927
new in 2025: €24,927
- Trade debts +€14,090
up €14,090 (+3,515%), from €401 to €14,491
- Tax, wage and social debts +€7,079
up €7,079 (+117%), from €6,052 to €13,131
of which Taxes: +€3,554
- Gross operating margin +€7,814
up €7,814 (+10.2%), from €76,706 to €84,520
- Staff costs -€6,683
down €6,683 (-11.6%), from €57,514 to €50,831
- Financial charges +€5,501
up €5,501 (+318%), from €1,732 to €7,233
- Other operating charges +€4,616
up €4,616 (+173%), from €2,671 to €7,287
- Depreciation +€1,512
up €1,512 (+19.5%), from €7,742 to €9,254
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 | €51,875 | €552,527 | +€500,651 | +965% |
| Fixed assets | 21/28 | €10,121 | €492,195 | +€482,074 | +4,763% |
| Tangible fixed assets | 22/27 | €10,121 | €492,195 | +€482,074 | +4,763% |
| Land and buildings | 22 | €1,944 | €490,657 | +€488,714 | +25,146% |
| Furniture and vehicles | 24 | €2,742 | €1,538 | -€1,204 | -43.9% |
| Other tangible fixed assets | 26 | €5,436 | €0 | -€5,436 | -100% |
| Current assets | 29/58 | €41,754 | €60,332 | +€18,577 | +44.5% |
| Stocks and contracts in progress | 3 | €6,638 | €10,579 | +€3,941 | +59.4% |
| Stocks | 30/36 | €6,638 | €10,579 | +€3,941 | +59.4% |
| Amounts receivable within one year | 40/41 | €8,698 | €8,814 | +€116 | +1.3% |
| Trade receivables | 40 | €2,511 | €0 | -€2,511 | -100% |
| Other amounts receivable | 41 | €6,187 | €8,814 | +€2,627 | +42.5% |
| Cash at bank and in hand | 54/58 | €18,978 | €33,000 | +€14,022 | +73.9% |
| Deferred charges and accrued income | 490/1 | €7,441 | €7,939 | +€498 | +6.7% |
| Total equity and liabilities | 10/49 | €51,875 | €552,527 | +€500,651 | +965% |
| Equity | 10/15 | €41,096 | €47,713 | +€6,617 | +16.1% |
| Contributions | 10/11 | €24,650 | €24,650 | = | 0.0% |
| Reserves | 13 | €7,399 | €14,016 | +€6,617 | +89.4% |
| Non-distributable reserves | 130/1 | €2,465 | €2,465 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,465 | €2,465 | = | 0.0% |
| Distributable reserves | 133 | €4,934 | €11,551 | +€6,617 | +134% |
| Profit (loss) carried forward | 14 | €9,047 | €9,047 | = | 0.0% |
| Amounts payable | 17/49 | €10,780 | €504,814 | +€494,034 | +4,583% |
| Amounts payable after more than one year | 17 | - | €355,055 | +€355,055 | |
| Financial debts | 170/4 | - | €355,055 | +€355,055 | |
| Amounts payable within one year | 42/48 | €10,443 | €149,759 | +€139,315 | +1,334% |
| Current portion of amounts payable after more than one year | 42 | - | €24,927 | +€24,927 | |
| Trade debts | 44 | €401 | €14,491 | +€14,090 | +3,515% |
| Suppliers | 440/4 | €401 | €14,491 | +€14,090 | +3,515% |
| Taxes, remuneration and social security | 45 | €6,052 | €13,131 | +€7,079 | +117% |
| Taxes | 450/3 | €6,052 | €9,606 | +€3,554 | +58.7% |
| Remuneration and social security | 454/9 | - | €3,526 | +€3,526 | |
| Other amounts payable | 47/48 | €3,991 | €97,209 | +€93,219 | +2,336% |
| Accrued charges and deferred income | 492/3 | €336 | €0 | -€336 | -100% |
| Remuneration, social security and pensions | 62 | €57,514 | €50,831 | -€6,683 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,742 | €9,254 | +€1,512 | +19.5% |
| Other operating charges | 640/8 | €2,671 | €7,287 | +€4,616 | +173% |
| Gross operating margin | 9900 | €76,706 | €84,520 | +€7,814 | +10.2% |
| Operating profit (loss) | 9901 | €8,778 | €17,147 | +€8,369 | +95.3% |
| Financial income | 75/76B | €39 | €65 | +€26 | +65.6% |
| Recurring financial income | 75 | €39 | €65 | +€26 | +65.6% |
| Financial charges | 65/66B | €1,732 | €7,233 | +€5,501 | +318% |
| Recurring financial charges | 65 | €1,732 | €7,233 | +€5,501 | +318% |
| Profit (loss) for the period before taxes | 9903 | €7,085 | €9,978 | +€2,893 | +40.8% |
| Income taxes | 67/77 | €2,151 | €3,361 | +€1,210 | +56.2% |
| Profit (loss) for the period | 9904 | €4,934 | €6,617 | +€1,683 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,934 | €6,617 | +€1,683 | +34.1% |
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 17 October 2026 via checked.be.