COIFFURE DE SAEGER: 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 SAEGER
Largest movements
- Receivables within one year +€3,076
up €3,076 (+280%), from €1,099 to €4,175
- Deferred charges and accrued income -€2,591
down €2,591 (-81.3%), from €3,188 to €597
- Cash +€1,668
up €1,668 (+16.0%), from €10,446 to €12,114
mainly Net result for the year (+€12,426) and Tax, wage and social debts (+€6,126)
- Tangible fixed assets -€925
down €925 (-20.5%), from €4,501 to €3,576
of which Land and buildings: -€689
- Stocks and contracts +€917
up €917 (+6.7%), from €13,735 to €14,652
- Profit (loss) carried forward +€194,856
no longer reported in 2025 (was -€194,856)
- Reserves -€182,429
down €182,429 (-96.8%), from €188,546 to €6,117
of which Distributable reserves: -€182,429
- Trade debts -€14,734
down €14,734 (-98.4%), from €14,970 to €236
- Tax, wage and social debts +€6,126
up €6,126 (+35.4%), from €17,293 to €23,419
of which Taxes: +€5,058
- Other debts -€1,674
down €1,674 (-24.3%), from €6,885 to €5,211
- Staff costs -€23,428
down €23,428 (-10.9%), from €215,475 to €192,047
- Gross operating margin +€11,484
up €11,484 (+5.6%), from €203,426 to €214,910
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 | €41,949 | €44,094 | +€2,145 | +5.1% |
| Fixed assets | 21/28 | €4,501 | €3,576 | -€925 | -20.5% |
| Tangible fixed assets | 22/27 | €4,501 | €3,576 | -€925 | -20.5% |
| Land and buildings | 22 | €3,777 | €3,089 | -€689 | -18.2% |
| Plant, machinery and equipment | 23 | €723 | €487 | -€236 | -32.6% |
| Current assets | 29/58 | €37,448 | €40,518 | +€3,069 | +8.2% |
| Stocks and contracts in progress | 3 | €13,735 | €14,652 | +€917 | +6.7% |
| Stocks | 30/36 | €13,735 | €14,652 | +€917 | +6.7% |
| Amounts receivable within one year | 40/41 | €1,099 | €4,175 | +€3,076 | +280% |
| Trade receivables | 40 | €1,099 | €4,175 | +€3,076 | +280% |
| Current investments | 50/53 | €8,980 | €8,980 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,446 | €12,114 | +€1,668 | +16.0% |
| Deferred charges and accrued income | 490/1 | €3,188 | €597 | -€2,591 | -81.3% |
| Total equity and liabilities | 10/49 | €41,949 | €44,094 | +€2,145 | +5.1% |
| Equity | 10/15 | €2,801 | €15,228 | +€12,426 | +444% |
| Contributions | 10/11 | €9,111 | €9,111 | = | 0.0% |
| Reserves | 13 | €188,546 | €6,117 | -€182,429 | -96.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,686 | €4,257 | -€182,429 | -97.7% |
| Profit (loss) carried forward | 14 | -€194,856 | - | +€194,856 | |
| Amounts payable | 17/49 | €39,147 | €28,866 | -€10,281 | -26.3% |
| Amounts payable within one year | 42/48 | €39,147 | €28,866 | -€10,281 | -26.3% |
| Trade debts | 44 | €14,970 | €236 | -€14,734 | -98.4% |
| Suppliers | 440/4 | €14,970 | €236 | -€14,734 | -98.4% |
| Taxes, remuneration and social security | 45 | €17,293 | €23,419 | +€6,126 | +35.4% |
| Taxes | 450/3 | €9,262 | €14,321 | +€5,058 | +54.6% |
| Remuneration and social security | 454/9 | €8,030 | €9,098 | +€1,068 | +13.3% |
| Other amounts payable | 47/48 | €6,885 | €5,211 | -€1,674 | -24.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €215,475 | €192,047 | -€23,428 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €2,626 | +€50 | +1.9% |
| Other operating charges | 640/8 | €4,582 | €5,028 | +€447 | +9.7% |
| Gross operating margin | 9900 | €203,426 | €214,910 | +€11,484 | +5.6% |
| Operating profit (loss) | 9901 | -€19,207 | €15,209 | +€34,416 | |
| Financial income | 75/76B | €2,472 | €719 | -€1,753 | -70.9% |
| Recurring financial income | 75 | €2,472 | €719 | -€1,753 | -70.9% |
| Financial charges | 65/66B | €4,017 | €2,900 | -€1,117 | -27.8% |
| Recurring financial charges | 65 | €4,017 | €2,900 | -€1,117 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,752 | €13,028 | +€33,780 | |
| Income taxes | 67/77 | €590 | €602 | +€12 | +2.1% |
| Profit (loss) for the period | 9904 | -€21,341 | €12,426 | +€33,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,341 | €12,426 | +€33,767 |
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 24 October 2026 via checked.be.