COIFF ET STYL: 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 ET STYL
Largest movements
- Cash -€812
down €812 (-74.1%), from €1,096 to €284
mainly Net result for the year (-€3,990) and Trade debts (-€755)
- Tangible fixed assets -€699
down €699 (-100%), from €699 to €0
- Deferred charges and accrued income -€52
down €52 (-7.0%), from €737 to €686
- Receivables within one year -€31
down €31 (-16.1%), from €191 to €160
- Profit (loss) carried forward -€3,990
down €3,990 (-12.0%), from -€33,117 to -€37,107
- Accrued charges and deferred income +€2,200
up €2,200 (+30.6%), from €7,200 to €9,400
- Other debts +€1,286
up €1,286 (+5.8%), from €22,317 to €23,602
- Trade debts -€755
down €755 (-28.3%), from €2,670 to €1,915
- Tax, wage and social debts -€334
down €334 (-9.3%), from €3,612 to €3,278
- Gross operating margin +€1,834
up €1,834 (+59.0%), from -€3,108 to -€1,274
- Depreciation -€221
down €221 (-24.1%), from €920 to €699
- Financial charges +€156
up €156 (+40.1%), from €389 to €545
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 | €2,723 | €1,130 | -€1,593 | -58.5% |
| Fixed assets | 21/28 | €699 | €0 | -€699 | -100% |
| Tangible fixed assets | 22/27 | €699 | €0 | -€699 | -100% |
| Furniture and vehicles | 24 | €699 | €0 | -€699 | -100% |
| Current assets | 29/58 | €2,024 | €1,130 | -€895 | -44.2% |
| Amounts receivable within one year | 40/41 | €191 | €160 | -€31 | -16.1% |
| Other amounts receivable | 41 | €191 | €160 | -€31 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,096 | €284 | -€812 | -74.1% |
| Deferred charges and accrued income | 490/1 | €737 | €686 | -€52 | -7.0% |
| Total equity and liabilities | 10/49 | €2,723 | €1,130 | -€1,593 | -58.5% |
| Equity | 10/15 | -€33,076 | -€37,066 | -€3,990 | -12.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €40 | €40 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40 | €40 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40 | €40 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,117 | -€37,107 | -€3,990 | -12.0% |
| Amounts payable | 17/49 | €35,799 | €38,195 | +€2,397 | +6.7% |
| Amounts payable within one year | 42/48 | €28,599 | €28,795 | +€197 | +0.7% |
| Trade debts | 44 | €2,670 | €1,915 | -€755 | -28.3% |
| Suppliers | 440/4 | €2,670 | €1,915 | -€755 | -28.3% |
| Taxes, remuneration and social security | 45 | €3,612 | €3,278 | -€334 | -9.3% |
| Taxes | 450/3 | €3,612 | €3,278 | -€334 | -9.3% |
| Other amounts payable | 47/48 | €22,317 | €23,602 | +€1,286 | +5.8% |
| Accrued charges and deferred income | 492/3 | €7,200 | €9,400 | +€2,200 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €699 | -€221 | -24.1% |
| Other operating charges | 640/8 | €1,358 | €1,342 | -€16 | -1.2% |
| Gross operating margin | 9900 | -€3,108 | -€1,274 | +€1,834 | +59.0% |
| Operating profit (loss) | 9901 | -€5,386 | -€3,315 | +€2,071 | +38.5% |
| Financial income | 75/76B | €0 | €11 | +€11 | +17,783% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +17,783% |
| Financial charges | 65/66B | €389 | €545 | +€156 | +40.1% |
| Recurring financial charges | 65 | €389 | €545 | +€156 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,775 | -€3,849 | +€1,926 | +33.3% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€5,915 | -€3,990 | +€1,924 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,915 | -€3,990 | +€1,924 | +32.5% |
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 30 October 2026 via checked.be.