COIFFURE ERNOTS: 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 ERNOTS
Largest movements
- Stocks and contracts +€1,359
up €1,359 (+88.2%), from €1,540 to €2,899
- Cash +€558
up €558 (+111.5%), from €501 to €1,059
mainly Net result for the year (+€3,773)
- Profit (loss) carried forward +€3,773
up €3,773 (+10.6%), from -€35,631 to -€31,858
- Trade debts -€1,348
down €1,348 (-72.1%), from €1,871 to €522
- Gross operating margin +€2,426
up €2,426 (+84.1%), from €2,886 to €5,312
- Depreciation -€636
no longer reported in 2025 (was €636)
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.
Cash bridge derived
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 | €47,358 | €49,524 | +€2,167 | +4.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €47,358 | €49,524 | +€2,167 | +4.6% |
| Stocks and contracts in progress | 3 | €1,540 | €2,899 | +€1,359 | +88.2% |
| Stocks | 30/36 | €1,540 | €2,899 | +€1,359 | +88.2% |
| Amounts receivable within one year | 40/41 | €45,317 | €45,567 | +€249 | +0.6% |
| Other amounts receivable | 41 | €45,317 | €45,567 | +€249 | +0.6% |
| Cash at bank and in hand | 54/58 | €501 | €1,059 | +€558 | +111.5% |
| Total equity and liabilities | 10/49 | €47,358 | €49,524 | +€2,167 | +4.6% |
| Equity | 10/15 | -€17,039 | -€13,266 | +€3,773 | +22.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,631 | -€31,858 | +€3,773 | +10.6% |
| Amounts payable | 17/49 | €64,397 | €62,791 | -€1,606 | -2.5% |
| Amounts payable after more than one year | 17 | €59,718 | €59,718 | = | 0.0% |
| Financial debts | 170/4 | €59,718 | €59,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,678 | €3,072 | -€1,606 | -34.3% |
| Financial debts | 43 | €2,471 | €2,301 | -€170 | -6.9% |
| Credit institutions | 430/8 | €2,471 | €2,301 | -€170 | -6.9% |
| Trade debts | 44 | €1,871 | €522 | -€1,348 | -72.1% |
| Suppliers | 440/4 | €1,871 | €522 | -€1,348 | -72.1% |
| Taxes, remuneration and social security | 45 | €337 | €249 | -€88 | -26.1% |
| Taxes | 450/3 | €337 | €249 | -€88 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | - | -€636 | |
| Other operating charges | 640/8 | €737 | €759 | +€21 | +2.9% |
| Gross operating margin | 9900 | €2,886 | €5,312 | +€2,426 | +84.1% |
| Operating profit (loss) | 9901 | €1,512 | €4,553 | +€3,041 | +201.1% |
| Financial charges | 65/66B | €752 | €781 | +€29 | +3.8% |
| Recurring financial charges | 65 | €752 | €781 | +€29 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €760 | €3,773 | +€3,013 | +396.3% |
| Profit (loss) for the period | 9904 | €760 | €3,773 | +€3,013 | +396.3% |
| Profit (loss) for the period to be appropriated | 9905 | €760 | €3,773 | +€3,013 | +396.3% |
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 11 October 2026 via checked.be.