COIFFURE ELI'JO: 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 ELI'JO
Largest movements
- Tangible fixed assets -€4,610
down €4,610 (-3.1%), from €147,760 to €143,151
of which Land and buildings: -€5,120
- Reserves +€33,315
up €33,315 (+436%), from €7,647 to €40,962
- Other debts -€32,452
down €32,452 (-25.9%), from €125,073 to €92,621
- Current portion of long-term debt -€15,113
down €15,113 (-100%), from €15,113 to €0
- Tax, wage and social debts +€6,366
up €6,366 (+203%), from €3,130 to €9,496
- Trade debts +€4,617
up €4,617 (+505%), from €915 to €5,532
- Gross operating margin +€39,781
up €39,781 (+251%), from €15,874 to €55,655
- Taxes +€6,387
up €6,387 (+211%), from €3,022 to €9,409
- Financial charges +€3,839
up €3,839 (+714%), from €538 to €4,377
- Depreciation +€1,926
up €1,926 (+42.2%), from €4,561 to €6,487
- Other operating charges +€1,129
up €1,129 (+1,070%), from €106 to €1,234
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 | €156,377 | €153,111 | -€3,266 | -2.1% |
| Fixed assets | 21/28 | €147,760 | €143,151 | -€4,610 | -3.1% |
| Tangible fixed assets | 22/27 | €147,760 | €143,151 | -€4,610 | -3.1% |
| Land and buildings | 22 | €143,322 | €138,202 | -€5,120 | -3.6% |
| Plant, machinery and equipment | 23 | €446 | €1,388 | +€942 | +211% |
| Other tangible fixed assets | 26 | €3,992 | €3,560 | -€432 | -10.8% |
| Current assets | 29/58 | €8,617 | €9,960 | +€1,343 | +15.6% |
| Stocks and contracts in progress | 3 | €3,985 | €4,854 | +€869 | +21.8% |
| Stocks | 30/36 | €3,985 | €4,854 | +€869 | +21.8% |
| Amounts receivable within one year | 40/41 | €98 | €1,290 | +€1,192 | +1,220% |
| Trade receivables | 40 | €98 | €1,290 | +€1,192 | +1,220% |
| Cash at bank and in hand | 54/58 | €4,396 | €3,425 | -€971 | -22.1% |
| Deferred charges and accrued income | 490/1 | €138 | €392 | +€254 | +183% |
| Total equity and liabilities | 10/49 | €156,377 | €153,111 | -€3,266 | -2.1% |
| Equity | 10/15 | €12,147 | €45,462 | +€33,315 | +274% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €7,647 | €40,962 | +€33,315 | +436% |
| Distributable reserves | 133 | €7,647 | €40,962 | +€33,315 | +436% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €144,230 | €107,649 | -€36,581 | -25.4% |
| Amounts payable within one year | 42/48 | €144,230 | €107,649 | -€36,581 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €15,113 | €0 | -€15,113 | -100% |
| Trade debts | 44 | €915 | €5,532 | +€4,617 | +505% |
| Suppliers | 440/4 | €915 | €5,532 | +€4,617 | +505% |
| Taxes, remuneration and social security | 45 | €3,130 | €9,496 | +€6,366 | +203% |
| Taxes | 450/3 | €3,130 | €9,496 | +€6,366 | +203% |
| Other amounts payable | 47/48 | €125,073 | €92,621 | -€32,452 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €6,487 | +€1,926 | +42.2% |
| Other operating charges | 640/8 | €106 | €1,234 | +€1,129 | +1,070% |
| Gross operating margin | 9900 | €15,874 | €55,655 | +€39,781 | +251% |
| Operating profit (loss) | 9901 | €11,207 | €47,934 | +€36,726 | +328% |
| Financial income | 75/76B | €0 | €0 | +€0 | +167% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +167% |
| Financial charges | 65/66B | €538 | €4,377 | +€3,839 | +714% |
| Recurring financial charges | 65 | €538 | €4,377 | +€3,839 | +714% |
| Profit (loss) for the period before taxes | 9903 | €10,670 | €43,557 | +€32,887 | +308% |
| Income taxes | 67/77 | €3,022 | €9,409 | +€6,387 | +211% |
| Profit (loss) for the period | 9904 | €7,647 | €34,148 | +€26,500 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €7,647 | €34,148 | +€26,500 | +347% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.