COIFF'ELLE: 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'ELLE
Largest movements
- Tangible fixed assets -€1,303
down €1,303 (-52.2%), from €2,493 to €1,190
- Profit (loss) carried forward -€13,481
down €13,481 (-46.4%), from -€29,049 to -€42,530
- Other debts +€6,671
up €6,671 (+161%), from €4,141 to €10,812
- Tax, wage and social debts +€4,882
up €4,882 (+24.0%), from €20,344 to €25,226
of which Remuneration and social security: +€8,426
- Trade debts +€626
up €626 (+40.5%), from €1,548 to €2,174
- Gross operating margin -€4,752
down €4,752 (-65.4%), from -€7,269 to -€12,021
- Other operating charges -€249
no longer reported in 2025 (was €249)
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 | €3,184 | €1,882 | -€1,302 | -40.9% |
| Fixed assets | 21/28 | €2,493 | €1,190 | -€1,303 | -52.2% |
| Tangible fixed assets | 22/27 | €2,493 | €1,190 | -€1,303 | -52.2% |
| Plant, machinery and equipment | 23 | €2,493 | €1,190 | -€1,303 | -52.2% |
| Current assets | 29/58 | €691 | €692 | +€1 | +0.1% |
| Cash at bank and in hand | 54/58 | €691 | €692 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €3,184 | €1,882 | -€1,302 | -40.9% |
| Equity | 10/15 | -€22,849 | -€36,330 | -€13,481 | -59.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,049 | -€42,530 | -€13,481 | -46.4% |
| Amounts payable | 17/49 | €26,033 | €38,212 | +€12,180 | +46.8% |
| Amounts payable within one year | 42/48 | €26,033 | €38,212 | +€12,180 | +46.8% |
| Trade debts | 44 | €1,548 | €2,174 | +€626 | +40.5% |
| Suppliers | 440/4 | €1,548 | €2,174 | +€626 | +40.5% |
| Taxes, remuneration and social security | 45 | €20,344 | €25,226 | +€4,882 | +24.0% |
| Taxes | 450/3 | €8,255 | €4,711 | -€3,544 | -42.9% |
| Remuneration and social security | 454/9 | €12,089 | €20,515 | +€8,426 | +69.7% |
| Other amounts payable | 47/48 | €4,141 | €10,812 | +€6,671 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €1,303 | = | 0.0% |
| Other operating charges | 640/8 | €249 | - | -€249 | |
| Gross operating margin | 9900 | -€7,269 | -€12,021 | -€4,752 | -65.4% |
| Operating profit (loss) | 9901 | -€8,820 | -€13,323 | -€4,503 | -51.1% |
| Financial charges | 65/66B | €166 | €158 | -€8 | -4.9% |
| Recurring financial charges | 65 | €166 | €158 | -€8 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,987 | -€13,481 | -€4,495 | -50.0% |
| Profit (loss) for the period | 9904 | -€8,987 | -€13,481 | -€4,495 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,987 | -€13,481 | -€4,495 | -50.0% |
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 29 October 2026 via checked.be.