COIFF'ACTUEL: 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.
COIFF'ACTUEL
Largest movements
- Cash +€2,643
up €2,643 (+5.0%), from €52,578 to €55,222
mainly Net result for the year (+€8,480) and Trade debts (+€1,012)
- Reserves +€7,500
up €7,500 (+75.0%), from €10,000 to €17,500
- Debts after one year -€6,000
down €6,000 (-42.1%), from €14,265 to €8,265
- Trade debts +€1,012
new in 2025: €1,012
of which Suppliers: +€947
- Tax, wage and social debts -€1,006
down €1,006 (-13.2%), from €7,645 to €6,638
of which Taxes: -€2,006
- Profit (loss) carried forward +€980
up €980 (+28.7%), from €3,410 to €4,389
- Turnover -€9,426
down €9,426 (-17.8%), from €52,898 to €43,472
- Gross operating margin -€8,310
down €8,310 (-38.9%), from €21,374 to €13,064
- Taxes -€1,990
down €1,990 (-37.5%), from €5,302 to €3,312
- Purchases and services -€979
down €979 (-3.1%), from €31,523 to €30,544
- Depreciation -€531
down €531 (-67.5%), from €786 to €255
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 | €53,911 | €56,396 | +€2,485 | +4.6% |
| Fixed assets | 21/28 | €1,229 | €974 | -€255 | -20.8% |
| Tangible fixed assets | 22/27 | €1,229 | €974 | -€255 | -20.8% |
| Land and buildings | 22 | €107 | €85 | -€23 | -21.0% |
| Furniture and vehicles | 24 | €1,122 | €889 | -€233 | -20.7% |
| Current assets | 29/58 | €52,682 | €55,422 | +€2,740 | +5.2% |
| Stocks and contracts in progress | 3 | €39 | - | -€39 | |
| Stocks | 30/36 | €39 | - | -€39 | |
| Amounts receivable within one year | 40/41 | €65 | €201 | +€136 | +210% |
| Trade receivables | 40 | €65 | €201 | +€136 | +210% |
| Cash at bank and in hand | 54/58 | €52,578 | €55,222 | +€2,643 | +5.0% |
| Total equity and liabilities | 10/49 | €53,911 | €56,396 | +€2,485 | +4.6% |
| Equity | 10/15 | €32,002 | €40,481 | +€8,480 | +26.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,000 | €17,500 | +€7,500 | +75.0% |
| Non-distributable reserves | 130/1 | €10,000 | €17,500 | +€7,500 | +75.0% |
| Legal reserve | 130 | €10,000 | €17,500 | +€7,500 | +75.0% |
| Profit (loss) carried forward | 14 | €3,410 | €4,389 | +€980 | +28.7% |
| Amounts payable | 17/49 | €21,909 | €15,915 | -€5,994 | -27.4% |
| Amounts payable after more than one year | 17 | €14,265 | €8,265 | -€6,000 | -42.1% |
| Financial debts | 170/4 | €14,265 | €8,265 | -€6,000 | -42.1% |
| Amounts payable within one year | 42/48 | €7,645 | €7,650 | +€6 | +0.1% |
| Trade debts | 44 | - | €1,012 | +€1,012 | |
| Suppliers | 440/4 | - | €947 | +€947 | |
| Bills of exchange payable | 441 | - | €65 | +€65 | |
| Taxes, remuneration and social security | 45 | €7,645 | €6,638 | -€1,006 | -13.2% |
| Taxes | 450/3 | €7,645 | €5,638 | -€2,006 | -26.2% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €52,898 | €43,472 | -€9,426 | -17.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,523 | €30,544 | -€979 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €255 | -€531 | -67.5% |
| Other operating charges | 640/8 | €768 | €788 | +€20 | +2.6% |
| Gross operating margin | 9900 | €21,374 | €13,064 | -€8,310 | -38.9% |
| Operating profit (loss) | 9901 | €19,820 | €12,021 | -€7,799 | -39.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,600% |
| Financial charges | 65/66B | €210 | €230 | +€20 | +9.5% |
| Recurring financial charges | 65 | €210 | €230 | +€20 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €19,610 | €11,791 | -€7,819 | -39.9% |
| Income taxes | 67/77 | €5,302 | €3,312 | -€1,990 | -37.5% |
| Profit (loss) for the period | 9904 | €14,308 | €8,480 | -€5,829 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,308 | €8,480 | -€5,829 | -40.7% |
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.