COIFFURE ARK: 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.
COIFFURE ARK
Largest movements
- Receivables within one year -€13,988
down €13,988 (-96.4%), from €14,508 to €520
- Cash +€342
up €342 (+229%), from €149 to €491
mainly Receivables within one year (+€13,988) and Other debts (+€10,569)
- Profit (loss) carried forward -€27,856
down €27,856 (-207%), from -€13,459 to -€41,316
- Other debts +€10,569
new in 2024: €10,569
- Trade debts +€4,868
up €4,868 (+80.9%), from €6,015 to €10,882
- Tax, wage and social debts -€1,227
down €1,227 (-59.6%), from €2,057 to €830
of which Remuneration and social security: -€2,055
- Gross operating margin -€18,863
down €18,863 (-72.5%), from €26,023 to €7,161
- Staff costs +€7,486
up €7,486 (+28.0%), from €26,767 to €34,253
- Financial income -€1,934
no longer reported in 2024 (was €1,934)
- Other operating charges -€432
down €432 (-43.1%), from €1,000 to €569
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,072 | €1,426 | -€13,646 | -90.5% |
| Fixed assets | 21/28 | €310 | €310 | = | 0.0% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €14,762 | €1,116 | -€13,646 | -92.4% |
| Stocks and contracts in progress | 3 | €105 | €105 | = | 0.0% |
| Stocks | 30/36 | €105 | €105 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,508 | €520 | -€13,988 | -96.4% |
| Other amounts receivable | 41 | €14,508 | €520 | -€13,988 | -96.4% |
| Cash at bank and in hand | 54/58 | €149 | €491 | +€342 | +229% |
| Total equity and liabilities | 10/49 | €15,072 | €1,426 | -€13,646 | -90.5% |
| Equity | 10/15 | €7,001 | -€20,856 | -€27,856 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,459 | -€41,316 | -€27,856 | -207% |
| Amounts payable | 17/49 | €8,072 | €22,282 | +€14,210 | +176% |
| Amounts payable within one year | 42/48 | €8,072 | €22,282 | +€14,210 | +176% |
| Trade debts | 44 | €6,015 | €10,882 | +€4,868 | +80.9% |
| Suppliers | 440/4 | €6,015 | €10,882 | +€4,868 | +80.9% |
| Taxes, remuneration and social security | 45 | €2,057 | €830 | -€1,227 | -59.6% |
| Taxes | 450/3 | €2 | €830 | +€828 | +33,377% |
| Remuneration and social security | 454/9 | €2,055 | - | -€2,055 | |
| Other amounts payable | 47/48 | - | €10,569 | +€10,569 | |
| Remuneration, social security and pensions | 62 | €26,767 | €34,253 | +€7,486 | +28.0% |
| Other operating charges | 640/8 | €1,000 | €569 | -€432 | -43.1% |
| Gross operating margin | 9900 | €26,023 | €7,161 | -€18,863 | -72.5% |
| Operating profit (loss) | 9901 | -€1,744 | -€27,661 | -€25,917 | -1,486% |
| Financial income | 75/76B | €1,934 | - | -€1,934 | |
| Recurring financial income | 75 | €1,934 | - | -€1,934 | |
| Financial charges | 65/66B | €181 | €195 | +€14 | +7.9% |
| Recurring financial charges | 65 | €181 | €195 | +€14 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €9 | -€27,856 | -€27,865 | |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €7 | -€27,856 | -€27,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €7 | -€27,856 | -€27,863 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.