COIFFANS: 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.
COIFFANS
Largest movements
- Receivables within one year -€6,425
down €6,425 (-29.1%), from €22,067 to €15,642
- Cash -€4,117
down €4,117 (-46.5%), from €8,852 to €4,735
mainly Net result for the year (-€8,602) and Debts within one year (-€6,943)
- Tangible fixed assets -€704
down €704 (-33.3%), from €2,111 to €1,407
- Profit (loss) carried forward -€8,602
down €8,602 (-42.1%), from -€20,424 to -€29,026
- Debts within one year -€6,943
down €6,943 (-16.2%), from €42,913 to €35,970
- Contributions +€4,300
up €4,300 (+41.5%), from €10,350 to €14,650
- Turnover -€32,879
no longer reported in 2021 (was €32,879)
- Staff costs +€11,571
new in 2021: €11,571
- Gross operating margin -€6,205
down €6,205 (-61.5%), from €10,088 to €3,883
From the 2020 result to the 2021 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.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,089 | €21,844 | -€11,245 | -34.0% |
| Fixed assets | 21/28 | €2,171 | €1,467 | -€704 | -32.4% |
| Tangible fixed assets | 22/27 | €2,111 | €1,407 | -€704 | -33.3% |
| Plant, machinery and equipment | 23 | - | €1,407 | +€1,407 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €30,919 | €20,377 | -€10,542 | -34.1% |
| Amounts receivable within one year | 40/41 | €22,067 | €15,642 | -€6,425 | -29.1% |
| Other amounts receivable | 41 | - | €15,642 | +€15,642 | |
| Cash at bank and in hand | 54/58 | €8,852 | €4,735 | -€4,117 | -46.5% |
| Total equity and liabilities | 10/49 | €33,089 | €21,844 | -€11,245 | -34.0% |
| Equity | 10/15 | -€9,824 | -€14,126 | -€4,302 | -43.8% |
| Contributions | 10/11 | €10,350 | €14,650 | +€4,300 | +41.5% |
| Capital | 10 | - | €14,650 | +€14,650 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €3,950 | +€3,950 | |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €250 | +€250 | |
| Legal reserve | 130 | - | €250 | +€250 | |
| Profit (loss) carried forward | 14 | -€20,424 | -€29,026 | -€8,602 | -42.1% |
| Amounts payable | 17/49 | €42,913 | €35,970 | -€6,943 | -16.2% |
| Amounts payable within one year | 42/48 | €42,913 | €35,970 | -€6,943 | -16.2% |
| Trade debts | 44 | €28,452 | €25,570 | -€2,882 | -10.1% |
| Suppliers | 440/4 | - | €25,570 | +€25,570 | |
| Advances received on contracts in progress | 46 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | - | €10,383 | +€10,383 | |
| Taxes | 450/3 | - | €7,169 | +€7,169 | |
| Remuneration and social security | 454/9 | - | €3,214 | +€3,214 | |
| Turnover | 70 | €32,879 | - | -€32,879 | |
| Remuneration, social security and pensions | 62 | - | €11,571 | +€11,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €704 | = | 0.0% |
| Other operating charges | 640/8 | - | €162 | +€162 | |
| Gross operating margin | 9900 | €10,088 | €3,883 | -€6,205 | -61.5% |
| Operating profit (loss) | 9901 | -€11,713 | -€8,553 | +€3,160 | +27.0% |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | €3,653 | €49 | -€3,604 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,366 | -€8,602 | +€6,764 | +44.0% |
| Profit (loss) for the period | 9904 | -€15,366 | -€8,602 | +€6,764 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,366 | -€8,602 | +€6,764 | +44.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.