CMS 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.
CMS COIFFURE
Largest movements
- Receivables within one year +€27,811
up €27,811 (+20.7%), from €134,586 to €162,397
of which Trade receivables: +€20,821
- Cash +€26,162
up €26,162 (+47.7%), from €54,823 to €80,985
mainly Net result for the year (+€57,007) and Tax, wage and social debts (+€38,575)
- Stocks and contracts +€16,122
up €16,122 (+87.8%), from €18,360 to €34,481
- Tangible fixed assets -€11,218
down €11,218 (-22.8%), from €49,260 to €38,042
of which Other tangible fixed assets: -€11,663
- Tax, wage and social debts +€38,575
up €38,575 (+147%), from €26,185 to €64,760
of which Taxes: +€26,471
- Reserves +€37,507
up €37,507 (+46.4%), from €80,906 to €118,413
of which Distributable reserves: +€37,507
- Trade debts -€9,860
down €9,860 (-25.4%), from €38,879 to €29,019
- Profit (loss) carried forward -€5,500
down €5,500 (-8.2%), from €67,398 to €61,898
- Gross operating margin +€84,462
up €84,462 (+42.1%), from €200,754 to €285,216
- Taxes +€25,096
up €25,096 (+754%), from €3,327 to €28,423
- Staff costs +€11,219
up €11,219 (+6.7%), from €167,853 to €179,072
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 | €257,430 | €316,341 | +€58,911 | +22.9% |
| Fixed assets | 21/28 | €49,410 | €38,192 | -€11,218 | -22.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €49,260 | €38,042 | -€11,218 | -22.8% |
| Furniture and vehicles | 24 | €3,839 | €4,284 | +€445 | +11.6% |
| Other tangible fixed assets | 26 | €45,421 | €33,758 | -€11,663 | -25.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €208,020 | €278,149 | +€70,129 | +33.7% |
| Stocks and contracts in progress | 3 | €18,360 | €34,481 | +€16,122 | +87.8% |
| Stocks | 30/36 | €18,360 | €34,481 | +€16,122 | +87.8% |
| Amounts receivable within one year | 40/41 | €134,586 | €162,397 | +€27,811 | +20.7% |
| Trade receivables | 40 | €23,285 | €44,106 | +€20,821 | +89.4% |
| Other amounts receivable | 41 | €111,301 | €118,291 | +€6,990 | +6.3% |
| Cash at bank and in hand | 54/58 | €54,823 | €80,985 | +€26,162 | +47.7% |
| Deferred charges and accrued income | 490/1 | €252 | €287 | +€35 | +13.7% |
| Total equity and liabilities | 10/49 | €257,430 | €316,341 | +€58,911 | +22.9% |
| Equity | 10/15 | €151,404 | €183,411 | +€32,007 | +21.1% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Reserves | 13 | €80,906 | €118,413 | +€37,507 | +46.4% |
| Non-distributable reserves | 130/1 | €1,550 | €1,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,550 | €1,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €60,606 | €98,113 | +€37,507 | +61.9% |
| Profit (loss) carried forward | 14 | €67,398 | €61,898 | -€5,500 | -8.2% |
| Amounts payable | 17/49 | €106,026 | €132,930 | +€26,904 | +25.4% |
| Amounts payable within one year | 42/48 | €105,626 | €132,530 | +€26,904 | +25.5% |
| Financial debts | 43 | €7,213 | €7,221 | +€8 | +0.1% |
| Credit institutions | 430/8 | €7,213 | €7,221 | +€8 | +0.1% |
| Trade debts | 44 | €38,879 | €29,019 | -€9,860 | -25.4% |
| Suppliers | 440/4 | €38,879 | €29,019 | -€9,860 | -25.4% |
| Taxes, remuneration and social security | 45 | €26,185 | €64,760 | +€38,575 | +147% |
| Taxes | 450/3 | €12,387 | €38,857 | +€26,471 | +214% |
| Remuneration and social security | 454/9 | €13,798 | €25,903 | +€12,105 | +87.7% |
| Other amounts payable | 47/48 | €33,349 | €31,530 | -€1,819 | -5.5% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €167,853 | €179,072 | +€11,219 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,706 | €18,216 | -€490 | -2.6% |
| Other operating charges | 640/8 | €507 | €387 | -€119 | -23.6% |
| Gross operating margin | 9900 | €200,754 | €285,216 | +€84,462 | +42.1% |
| Operating profit (loss) | 9901 | €13,688 | €87,540 | +€73,852 | +540% |
| Financial income | 75/76B | €8 | €6 | -€2 | -26.2% |
| Recurring financial income | 75 | €8 | €6 | -€2 | -26.2% |
| Financial charges | 65/66B | €1,942 | €2,116 | +€173 | +8.9% |
| Recurring financial charges | 65 | €1,942 | €2,116 | +€173 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €11,753 | €85,430 | +€73,677 | +627% |
| Income taxes | 67/77 | €3,327 | €28,423 | +€25,096 | +754% |
| Profit (loss) for the period | 9904 | €8,426 | €57,007 | +€48,581 | +577% |
| Profit (loss) for the period to be appropriated | 9905 | €8,426 | €57,007 | +€48,581 | +577% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.