COIFFURE ARTE: 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 ARTE
Largest movements
- Cash +€18,963
up €18,963 (+20.4%), from €92,883 to €111,846
mainly Net result for the year (+€62,238) and Trade debts (+€13,218)
- Receivables within one year +€12,667
up €12,667 (+451%), from €2,806 to €15,473
of which Trade receivables: +€11,986
- Tangible fixed assets -€4,011
down €4,011 (-3.8%), from €105,106 to €101,094
of which Land and buildings: -€4,196
- Stocks and contracts +€3,458
up €3,458 (+50.1%), from €6,903 to €10,360
- Reserves +€61,500
up €61,500 (+89.8%), from €68,500 to €130,000
- Tax, wage and social debts -€24,627
down €24,627 (-44.1%), from €55,862 to €31,235
of which Taxes: -€20,117
- Debts after one year -€19,871
down €19,871 (-68.6%), from €28,988 to €9,117
- Trade debts +€13,218
up €13,218 (+195%), from €6,780 to €19,998
- Staff costs +€5,465
up €5,465 (+3.9%), from €139,573 to €145,038
- Gross operating margin -€4,537
down €4,537 (-1.8%), from €247,362 to €242,825
- Taxes -€2,791
down €2,791 (-10.3%), from €27,167 to €24,376
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 | €208,301 | €238,774 | +€30,473 | +14.6% |
| Fixed assets | 21/28 | €105,106 | €101,094 | -€4,011 | -3.8% |
| Tangible fixed assets | 22/27 | €105,106 | €101,094 | -€4,011 | -3.8% |
| Land and buildings | 22 | €101,287 | €97,091 | -€4,196 | -4.1% |
| Plant, machinery and equipment | 23 | €3,642 | €4,003 | +€361 | +9.9% |
| Furniture and vehicles | 24 | €177 | €0 | -€177 | -100% |
| Current assets | 29/58 | €103,195 | €137,680 | +€34,484 | +33.4% |
| Stocks and contracts in progress | 3 | €6,903 | €10,360 | +€3,458 | +50.1% |
| Stocks | 30/36 | €6,903 | €10,360 | +€3,458 | +50.1% |
| Amounts receivable within one year | 40/41 | €2,806 | €15,473 | +€12,667 | +451% |
| Trade receivables | 40 | €2,806 | €14,792 | +€11,986 | +427% |
| Other amounts receivable | 41 | €0 | €681 | +€681 | |
| Cash at bank and in hand | 54/58 | €92,883 | €111,846 | +€18,963 | +20.4% |
| Deferred charges and accrued income | 490/1 | €604 | €0 | -€604 | -100% |
| Total equity and liabilities | 10/49 | €208,301 | €238,774 | +€30,473 | +14.6% |
| Equity | 10/15 | €90,485 | €151,890 | +€61,405 | +67.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €68,500 | €130,000 | +€61,500 | +89.8% |
| Distributable reserves | 133 | €68,500 | €130,000 | +€61,500 | +89.8% |
| Profit (loss) carried forward | 14 | €3,393 | €3,298 | -€95 | -2.8% |
| Amounts payable | 17/49 | €117,817 | €86,884 | -€30,932 | -26.3% |
| Amounts payable after more than one year | 17 | €28,988 | €9,117 | -€19,871 | -68.6% |
| Financial debts | 170/4 | €28,988 | €9,117 | -€19,871 | -68.6% |
| Amounts payable within one year | 42/48 | €88,829 | €77,768 | -€11,061 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €21,146 | €19,871 | -€1,274 | -6.0% |
| Trade debts | 44 | €6,780 | €19,998 | +€13,218 | +195% |
| Suppliers | 440/4 | €6,780 | €19,998 | +€13,218 | +195% |
| Advances received on contracts in progress | 46 | - | €48 | +€48 | |
| Taxes, remuneration and social security | 45 | €55,862 | €31,235 | -€24,627 | -44.1% |
| Taxes | 450/3 | €31,325 | €11,209 | -€20,117 | -64.2% |
| Remuneration and social security | 454/9 | €24,537 | €20,027 | -€4,510 | -18.4% |
| Other amounts payable | 47/48 | €5,041 | €6,616 | +€1,575 | +31.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €139,573 | €145,038 | +€5,465 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,739 | €5,997 | +€259 | +4.5% |
| Other operating charges | 640/8 | €2,963 | €3,048 | +€86 | +2.9% |
| Gross operating margin | 9900 | €247,362 | €242,825 | -€4,537 | -1.8% |
| Operating profit (loss) | 9901 | €99,087 | €88,741 | -€10,346 | -10.4% |
| Financial income | 75/76B | €5 | €192 | +€186 | +3,508% |
| Recurring financial income | 75 | €5 | €192 | +€186 | +3,508% |
| Financial charges | 65/66B | €2,849 | €2,319 | -€530 | -18.6% |
| Recurring financial charges | 65 | €2,849 | €2,319 | -€530 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €96,243 | €86,614 | -€9,629 | -10.0% |
| Income taxes | 67/77 | €27,167 | €24,376 | -€2,791 | -10.3% |
| Profit (loss) for the period | 9904 | €69,077 | €62,238 | -€6,838 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,077 | €62,238 | -€6,838 | -9.9% |
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 31 October 2026 via checked.be.