COIFFUR ISER: 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.
COIFFUR ISER
Largest movements
- Tangible fixed assets -€963
down €963 (-9.6%), from €10,062 to €9,099
of which Land and buildings: -€851
- Receivables within one year +€952
up €952 (+93.9%), from €1,014 to €1,966
of which Trade receivables: +€1,006
- Trade debts -€1,567
down €1,567 (-96.9%), from €1,617 to €50
- Profit (loss) carried forward +€1,429
up €1,429 (+4.9%), from -€29,168 to -€27,739
- Short-term financial debts -€927
down €927 (-49.9%), from €1,857 to €930
- Other debts +€629
up €629 (+1.7%), from €36,664 to €37,293
- Tax, wage and social debts +€425
up €425 (+259%), from €164 to €589
- Gross operating margin +€4,388
up €4,388, from -€677 to €3,711
- Financial charges -€841
down €841 (-79.1%), from €1,063 to €222
of which Non-recurring financial charges: -€689
- Depreciation -€726
down €726 (-43.0%), from €1,689 to €963
- Taxes -€90
down €90 (-54.9%), from €164 to €74
- Financial income -€48
no longer reported in 2025 (was €48)
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 | €28,796 | €28,785 | -€11 | 0.0% |
| Formation expenses | 20 | €751 | €751 | = | 0.0% |
| Fixed assets | 21/28 | €10,855 | €9,892 | -€963 | -8.9% |
| Tangible fixed assets | 22/27 | €10,062 | €9,099 | -€963 | -9.6% |
| Land and buildings | 22 | €9,898 | €9,047 | -€851 | -8.6% |
| Plant, machinery and equipment | 23 | €164 | €52 | -€112 | -68.3% |
| Financial fixed assets | 28 | €793 | €793 | = | 0.0% |
| Current assets | 29/58 | €17,190 | €18,142 | +€952 | +5.5% |
| Stocks and contracts in progress | 3 | €8,579 | €8,579 | = | 0.0% |
| Stocks | 30/36 | €8,579 | €8,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,014 | €1,966 | +€952 | +93.9% |
| Trade receivables | 40 | €960 | €1,966 | +€1,006 | +105% |
| Other amounts receivable | 41 | €54 | - | -€54 | |
| Cash at bank and in hand | 54/58 | €7,584 | €7,584 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €13 | €13 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,796 | €28,785 | -€11 | 0.0% |
| Equity | 10/15 | -€11,506 | -€10,077 | +€1,429 | +12.4% |
| Contributions | 10/11 | €15,803 | €15,803 | = | 0.0% |
| Capital | 10 | €15,803 | €15,803 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €2,789 | €2,789 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,168 | -€27,739 | +€1,429 | +4.9% |
| Amounts payable | 17/49 | €40,302 | €38,862 | -€1,440 | -3.6% |
| Amounts payable within one year | 42/48 | €40,302 | €38,862 | -€1,440 | -3.6% |
| Financial debts | 43 | €1,857 | €930 | -€927 | -49.9% |
| Credit institutions | 430/8 | €1,857 | €930 | -€927 | -49.9% |
| Trade debts | 44 | €1,617 | €50 | -€1,567 | -96.9% |
| Suppliers | 440/4 | €1,617 | €50 | -€1,567 | -96.9% |
| Taxes, remuneration and social security | 45 | €164 | €589 | +€425 | +259% |
| Taxes | 450/3 | €164 | €589 | +€425 | +259% |
| Other amounts payable | 47/48 | €36,664 | €37,293 | +€629 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,689 | €963 | -€726 | -43.0% |
| Other operating charges | 640/8 | €959 | €981 | +€22 | +2.3% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | -€677 | €3,711 | +€4,388 | |
| Operating profit (loss) | 9901 | -€3,325 | €1,725 | +€5,050 | |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €1,063 | €222 | -€841 | -79.1% |
| Recurring financial charges | 65 | €374 | €222 | -€152 | -40.6% |
| Non-recurring financial charges | 66B | €689 | - | -€689 | |
| Profit (loss) for the period before taxes | 9903 | -€4,340 | €1,503 | +€5,843 | |
| Income taxes | 67/77 | €164 | €74 | -€90 | -54.9% |
| Profit (loss) for the period | 9904 | -€4,504 | €1,429 | +€5,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,504 | €1,429 | +€5,933 |
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 20 October 2026 via checked.be.