COIFF AMIR: 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 AMIR
Largest movements
- Cash +€1,568
up €1,568 (+33.3%), from €4,711 to €6,279
mainly Net result for the year (+€1,096) and Receivables within one year (+€365)
- Receivables within one year -€365
down €365 (-13.9%), from €2,635 to €2,270
- Profit (loss) carried forward +€1,096
up €1,096 (+30.4%), from -€3,611 to -€2,515
- Gross operating margin +€735
up €735 (+142%), from €517 to €1,252
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 | €7,346 | €8,630 | +€1,285 | +17.5% |
| Current assets | 29/58 | €7,346 | €8,630 | +€1,285 | +17.5% |
| Amounts receivable within one year | 40/41 | €2,635 | €2,270 | -€365 | -13.9% |
| Trade receivables | 40 | €2,635 | €2,270 | -€365 | -13.9% |
| Cash at bank and in hand | 54/58 | €4,711 | €6,279 | +€1,568 | +33.3% |
| Deferred charges and accrued income | 490/1 | - | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €7,346 | €8,630 | +€1,285 | +17.5% |
| Equity | 10/15 | -€611 | €485 | +€1,096 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,611 | -€2,515 | +€1,096 | +30.4% |
| Amounts payable | 17/49 | €7,957 | €8,145 | +€188 | +2.4% |
| Amounts payable within one year | 42/48 | €7,957 | €8,145 | +€188 | +2.4% |
| Trade debts | 44 | €30 | €111 | +€81 | +275% |
| Suppliers | 440/4 | €30 | €111 | +€81 | +275% |
| Taxes, remuneration and social security | 45 | €1,531 | €1,572 | +€42 | +2.7% |
| Taxes | 450/3 | €1,531 | €1,572 | +€42 | +2.7% |
| Other amounts payable | 47/48 | €6,397 | €6,463 | +€66 | +1.0% |
| Gross operating margin | 9900 | €517 | €1,252 | +€735 | +142% |
| Operating profit (loss) | 9901 | €517 | €1,252 | +€735 | +142% |
| Financial charges | 65/66B | €153 | €156 | +€2 | +1.6% |
| Recurring financial charges | 65 | €153 | €156 | +€2 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €364 | €1,096 | +€732 | +201% |
| Profit (loss) for the period | 9904 | €364 | €1,096 | +€732 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €364 | €1,096 | +€732 | +201% |
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 19 October 2026 via checked.be.