COIFFEUR JACQUES: 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.
COIFFEUR JACQUES
Largest movements
- Cash -€7,061
down €7,061 (-28.4%), from €24,833 to €17,772
mainly Net result for the year (-€5,264) and Receivables within one year (-€1,267)
- Receivables within one year +€1,267
up €1,267 (+13.6%), from €9,305 to €10,572
of which Other amounts receivable: +€1,410
- Profit (loss) carried forward -€5,264
down €5,264 (-45.9%), from €11,462 to €6,198
- Trade debts -€988
down €988 (-72.6%), from €1,361 to €372
- Other operating charges +€77
up €77 (+9.0%), from €850 to €926
- Depreciation -€76
down €76 (-38.4%), from €197 to €121
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 | €34,569 | €28,486 | -€6,082 | -17.6% |
| Fixed assets | 21/28 | €234 | €113 | -€121 | -51.8% |
| Tangible fixed assets | 22/27 | €163 | €42 | -€121 | -74.5% |
| Plant, machinery and equipment | 23 | €163 | €42 | -€121 | -74.5% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €34,334 | €28,373 | -€5,961 | -17.4% |
| Amounts receivable within one year | 40/41 | €9,305 | €10,572 | +€1,267 | +13.6% |
| Trade receivables | 40 | €211 | €68 | -€143 | -67.8% |
| Other amounts receivable | 41 | €9,094 | €10,504 | +€1,410 | +15.5% |
| Cash at bank and in hand | 54/58 | €24,833 | €17,772 | -€7,061 | -28.4% |
| Deferred charges and accrued income | 490/1 | €196 | €30 | -€167 | -84.9% |
| Total equity and liabilities | 10/49 | €34,569 | €28,486 | -€6,082 | -17.6% |
| Equity | 10/15 | €31,913 | €26,650 | -€5,264 | -16.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,462 | €6,198 | -€5,264 | -45.9% |
| Amounts payable | 17/49 | €2,655 | €1,837 | -€819 | -30.8% |
| Amounts payable within one year | 42/48 | €2,604 | €1,639 | -€966 | -37.1% |
| Trade debts | 44 | €1,361 | €372 | -€988 | -72.6% |
| Suppliers | 440/4 | €1,361 | €372 | -€988 | -72.6% |
| Taxes, remuneration and social security | 45 | €1,244 | €1,267 | +€23 | +1.8% |
| Taxes | 450/3 | €1,244 | €1,267 | +€23 | +1.8% |
| Accrued charges and deferred income | 492/3 | €51 | €198 | +€147 | +289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €121 | -€76 | -38.4% |
| Other operating charges | 640/8 | €850 | €926 | +€77 | +9.0% |
| Gross operating margin | 9900 | -€4,162 | -€4,171 | -€9 | -0.2% |
| Operating profit (loss) | 9901 | -€5,209 | -€5,219 | -€10 | -0.2% |
| Financial income | 75/76B | €1 | €1 | -€0 | -15.7% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -15.7% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,252 | -€5,264 | -€12 | -0.2% |
| Profit (loss) for the period | 9904 | -€5,252 | -€5,264 | -€12 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,252 | -€5,264 | -€12 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.