COIFFURE DE GEMBLOUX: 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 DE GEMBLOUX
Largest movements
- Receivables within one year +€41,064
up €41,064 (+323%), from €12,700 to €53,764
of which Trade receivables: +€41,064
- Cash -€22,381
down €22,381 (-84.4%), from €26,518 to €4,137
mainly Receivables within one year (-€41,064) and Debts after one year (-€3,229)
- Tangible fixed assets -€5,595
down €5,595 (-25.2%), from €22,218 to €16,622
of which Furniture and vehicles: -€4,277
- Intangible fixed assets -€1,300
down €1,300 (-50.0%), from €2,600 to €1,300
- Profit (loss) carried forward +€8,147
up €8,147 (+181%), from €4,510 to €12,657
- Other debts +€3,569
up €3,569 (+18.4%), from €19,440 to €23,009
- Tax, wage and social debts +€3,400
up €3,400 (+56.0%), from €6,071 to €9,471
of which Taxes: +€2,068
- Debts after one year -€3,229
down €3,229 (-36.6%), from €8,826 to €5,597
- Gross operating margin +€4,830
up €4,830 (+32.9%), from €14,694 to €19,524
- Staff costs +€1,869
new in 2024: €1,869
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 | €64,035 | €75,823 | +€11,788 | +18.4% |
| Fixed assets | 21/28 | €24,818 | €17,922 | -€6,895 | -27.8% |
| Intangible fixed assets | 21 | €2,600 | €1,300 | -€1,300 | -50.0% |
| Tangible fixed assets | 22/27 | €22,218 | €16,622 | -€5,595 | -25.2% |
| Plant, machinery and equipment | 23 | €3,256 | €1,938 | -€1,318 | -40.5% |
| Furniture and vehicles | 24 | €18,961 | €14,684 | -€4,277 | -22.6% |
| Current assets | 29/58 | €39,218 | €57,901 | +€18,683 | +47.6% |
| Amounts receivable within one year | 40/41 | €12,700 | €53,764 | +€41,064 | +323% |
| Trade receivables | 40 | - | €41,064 | +€41,064 | |
| Other amounts receivable | 41 | €12,700 | €12,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,518 | €4,137 | -€22,381 | -84.4% |
| Total equity and liabilities | 10/49 | €64,035 | €75,823 | +€11,788 | +18.4% |
| Equity | 10/15 | €23,510 | €31,657 | +€8,147 | +34.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,510 | €12,657 | +€8,147 | +181% |
| Amounts payable | 17/49 | €40,525 | €44,166 | +€3,641 | +9.0% |
| Amounts payable after more than one year | 17 | €8,826 | €5,597 | -€3,229 | -36.6% |
| Financial debts | 170/4 | €8,826 | €5,597 | -€3,229 | -36.6% |
| Amounts payable within one year | 42/48 | €31,699 | €38,569 | +€6,870 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €3,135 | €3,229 | +€94 | +3.0% |
| Trade debts | 44 | €3,054 | €2,860 | -€193 | -6.3% |
| Suppliers | 440/4 | €3,054 | €2,860 | -€193 | -6.3% |
| Taxes, remuneration and social security | 45 | €6,071 | €9,471 | +€3,400 | +56.0% |
| Taxes | 450/3 | €4,313 | €6,381 | +€2,068 | +48.0% |
| Remuneration and social security | 454/9 | €1,758 | €3,090 | +€1,332 | +75.8% |
| Other amounts payable | 47/48 | €19,440 | €23,009 | +€3,569 | +18.4% |
| Remuneration, social security and pensions | 62 | - | €1,869 | +€1,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,679 | €7,865 | +€186 | +2.4% |
| Other operating charges | 640/8 | €1,157 | €1,116 | -€41 | -3.5% |
| Gross operating margin | 9900 | €14,694 | €19,524 | +€4,830 | +32.9% |
| Operating profit (loss) | 9901 | €5,858 | €8,674 | +€2,816 | +48.1% |
| Financial charges | 65/66B | €629 | €527 | -€102 | -16.2% |
| Recurring financial charges | 65 | €629 | €527 | -€102 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €5,229 | €8,147 | +€2,918 | +55.8% |
| Profit (loss) for the period | 9904 | €5,229 | €8,147 | +€2,918 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,229 | €8,147 | +€2,918 | +55.8% |
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 30 October 2026 via checked.be.