Coiffure Elégance: 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 Elégance
Largest movements
- Current investments +€96,370
up €96,370 (+247%), from €39,017 to €135,387
- Cash -€84,401
down €84,401 (-53.1%), from €158,909 to €74,507
mainly Current investments (-€96,370) and Contributions, distributions and other (-€26,118)
- Other debts +€23,692
up €23,692 (+103%), from €22,961 to €46,654
- Reserves -€11,749
down €11,749 (-7.7%), from €151,868 to €140,119
- Accrued charges and deferred income -€6,794
no longer reported in 2025 (was €6,794)
- Tax, wage and social debts +€3,784
up €3,784 (+32.1%), from €11,788 to €15,572
of which Remuneration and social security: +€3,341
- Trade debts +€2,319
up €2,319 (+301%), from €769 to €3,088
- Gross operating margin -€19,358
down €19,358 (-16.9%), from €114,388 to €95,030
- Staff costs -€10,937
down €10,937 (-12.9%), from €84,896 to €73,959
- Taxes -€2,719
down €2,719 (-29.1%), from €9,356 to €6,637
- Financial charges -€1,205
down €1,205 (-30.9%), from €3,898 to €2,693
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 | €212,780 | €224,032 | +€11,252 | +5.3% |
| Fixed assets | 21/28 | €3,217 | €1,961 | -€1,256 | -39.0% |
| Tangible fixed assets | 22/27 | €2,969 | €1,713 | -€1,256 | -42.3% |
| Plant, machinery and equipment | 23 | €2,969 | €1,713 | -€1,256 | -42.3% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €209,564 | €222,071 | +€12,508 | +6.0% |
| Stocks and contracts in progress | 3 | €9,437 | €8,738 | -€699 | -7.4% |
| Stocks | 30/36 | €9,437 | €8,738 | -€699 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,201 | €3,438 | +€1,237 | +56.2% |
| Trade receivables | 40 | €1,306 | €1,244 | -€61 | -4.7% |
| Other amounts receivable | 41 | €896 | €2,194 | +€1,299 | +145% |
| Current investments | 50/53 | €39,017 | €135,387 | +€96,370 | +247% |
| Cash at bank and in hand | 54/58 | €158,909 | €74,507 | -€84,401 | -53.1% |
| Total equity and liabilities | 10/49 | €212,780 | €224,032 | +€11,252 | +5.3% |
| Equity | 10/15 | €170,468 | €158,719 | -€11,749 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,868 | €140,119 | -€11,749 | -7.7% |
| Distributable reserves | 133 | €151,868 | €140,119 | -€11,749 | -7.7% |
| Amounts payable | 17/49 | €42,313 | €65,314 | +€23,001 | +54.4% |
| Amounts payable within one year | 42/48 | €35,519 | €65,314 | +€29,795 | +83.9% |
| Trade debts | 44 | €769 | €3,088 | +€2,319 | +301% |
| Suppliers | 440/4 | €769 | €3,088 | +€2,319 | +301% |
| Taxes, remuneration and social security | 45 | €11,788 | €15,572 | +€3,784 | +32.1% |
| Taxes | 450/3 | €4,880 | €5,323 | +€443 | +9.1% |
| Remuneration and social security | 454/9 | €6,908 | €10,249 | +€3,341 | +48.4% |
| Other amounts payable | 47/48 | €22,961 | €46,654 | +€23,692 | +103% |
| Accrued charges and deferred income | 492/3 | €6,794 | - | -€6,794 | |
| Remuneration, social security and pensions | 62 | €84,896 | €73,959 | -€10,937 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €1,256 | -€4 | -0.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €169 | -€688 | -€858 | |
| Other operating charges | 640/8 | €1,046 | €1,070 | +€23 | +2.2% |
| Gross operating margin | 9900 | €114,388 | €95,030 | -€19,358 | -16.9% |
| Operating profit (loss) | 9901 | €27,016 | €19,433 | -€7,583 | -28.1% |
| Financial income | 75/76B | €3,930 | €4,266 | +€336 | +8.6% |
| Recurring financial income | 75 | €3,930 | €4,266 | +€336 | +8.6% |
| Financial charges | 65/66B | €3,898 | €2,693 | -€1,205 | -30.9% |
| Recurring financial charges | 65 | €3,898 | €2,693 | -€1,205 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €27,048 | €21,006 | -€6,041 | -22.3% |
| Income taxes | 67/77 | €9,356 | €6,637 | -€2,719 | -29.1% |
| Profit (loss) for the period | 9904 | €17,692 | €14,369 | -€3,323 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,692 | €14,369 | -€3,323 | -18.8% |
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 18 October 2026 via checked.be.