COIFFEUR MARCO: 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 MARCO
Largest movements
- Tangible fixed assets -€19,225
down €19,225 (-4.6%), from €415,102 to €395,877
of which Other tangible fixed assets: -€13,847
- Receivables within one year +€12,565
up €12,565 (+12.5%), from €100,357 to €112,922
- Trade debts +€77,700
up €77,700 (+602%), from €12,913 to €90,613
- Other debts -€32,500
down €32,500 (-72.2%), from €45,000 to €12,500
- Debts after one year -€29,516
down €29,516 (-10.4%), from €283,558 to €254,042
- Current portion of long-term debt -€17,657
down €17,657 (-36.2%), from €48,728 to €31,071
- Tax, wage and social debts -€5,269
down €5,269 (-16.1%), from €32,669 to €27,400
of which Taxes: -€6,050
- Gross operating margin -€31,170
down €31,170 (-14.3%), from €217,378 to €186,209
- Depreciation -€7,747
down €7,747 (-22.4%), from €34,534 to €26,787
- Financial charges +€3,174
up €3,174 (+17.1%), from €18,605 to €21,779
- Staff costs +€2,891
up €2,891 (+2.5%), from €115,823 to €118,714
- Financial income -€2,659
down €2,659 (-100.0%), from €2,659 to €0
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 | €519,727 | €513,562 | -€6,165 | -1.2% |
| Fixed assets | 21/28 | €415,262 | €396,037 | -€19,225 | -4.6% |
| Tangible fixed assets | 22/27 | €415,102 | €395,877 | -€19,225 | -4.6% |
| Land and buildings | 22 | €374,594 | €363,141 | -€11,453 | -3.1% |
| Plant, machinery and equipment | 23 | €5,007 | €10,875 | +€5,868 | +117% |
| Furniture and vehicles | 24 | €883 | €1,090 | +€208 | +23.5% |
| Other tangible fixed assets | 26 | €34,618 | €20,771 | -€13,847 | -40.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €104,465 | €117,526 | +€13,060 | +12.5% |
| Stocks and contracts in progress | 3 | €3,459 | €3,459 | = | 0.0% |
| Stocks | 30/36 | €3,459 | €3,459 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100,357 | €112,922 | +€12,565 | +12.5% |
| Other amounts receivable | 41 | €100,357 | €112,922 | +€12,565 | +12.5% |
| Cash at bank and in hand | 54/58 | €13 | €75 | +€62 | +464% |
| Deferred charges and accrued income | 490/1 | €635 | €1,070 | +€434 | +68.3% |
| Total equity and liabilities | 10/49 | €519,727 | €513,562 | -€6,165 | -1.2% |
| Equity | 10/15 | €96,309 | €96,334 | +€25 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,709 | €77,734 | +€25 | 0.0% |
| Amounts payable | 17/49 | €423,418 | €417,228 | -€6,190 | -1.5% |
| Amounts payable after more than one year | 17 | €283,558 | €254,042 | -€29,516 | -10.4% |
| Financial debts | 170/4 | €283,558 | €254,042 | -€29,516 | -10.4% |
| Amounts payable within one year | 42/48 | €139,860 | €163,183 | +€23,323 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €48,728 | €31,071 | -€17,657 | -36.2% |
| Financial debts | 43 | €550 | €1,599 | +€1,049 | +191% |
| Credit institutions | 430/8 | €550 | €1,599 | +€1,049 | +191% |
| Trade debts | 44 | €12,913 | €90,613 | +€77,700 | +602% |
| Suppliers | 440/4 | €12,913 | €90,613 | +€77,700 | +602% |
| Taxes, remuneration and social security | 45 | €32,669 | €27,400 | -€5,269 | -16.1% |
| Taxes | 450/3 | €25,156 | €19,106 | -€6,050 | -24.1% |
| Remuneration and social security | 454/9 | €7,513 | €8,294 | +€781 | +10.4% |
| Other amounts payable | 47/48 | €45,000 | €12,500 | -€32,500 | -72.2% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €115,823 | €118,714 | +€2,891 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,534 | €26,787 | -€7,747 | -22.4% |
| Other operating charges | 640/8 | €3,680 | €4,206 | +€526 | +14.3% |
| Gross operating margin | 9900 | €217,378 | €186,209 | -€31,170 | -14.3% |
| Operating profit (loss) | 9901 | €63,342 | €36,503 | -€26,839 | -42.4% |
| Financial income | 75/76B | €2,659 | €0 | -€2,659 | -100.0% |
| Recurring financial income | 75 | €2,659 | €0 | -€2,659 | -100.0% |
| Financial charges | 65/66B | €18,605 | €21,779 | +€3,174 | +17.1% |
| Recurring financial charges | 65 | €18,605 | €21,779 | +€3,174 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €47,395 | €14,724 | -€32,672 | -68.9% |
| Income taxes | 67/77 | €1,286 | €2,199 | +€913 | +71.0% |
| Profit (loss) for the period | 9904 | €46,110 | €12,525 | -€33,585 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,110 | €12,525 | -€33,585 | -72.8% |
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.