Coiffure Es&Ar: 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 Es&Ar
Largest movements
- Cash -€1,550
down €1,550 (-79.8%), from €1,942 to €392
mainly Net result for the year (-€5,447) and Other debts (-€2,009)
- Receivables within one year +€1,357
new in 2025: €1,357
- Tangible fixed assets -€1,216
down €1,216 (-34.7%), from €3,509 to €2,293
of which Other tangible fixed assets: -€1,070
- Deferred charges and accrued income +€153
new in 2025: €153
- Profit (loss) carried forward -€5,447
down €5,447 (-8.3%), from -€65,985 to -€71,432
- Tax, wage and social debts +€3,268
up €3,268 (+24.0%), from €13,623 to €16,890
of which Taxes: +€3,287
- Trade debts +€2,896
up €2,896 (+349%), from €829 to €3,724
- Other debts -€2,009
down €2,009 (-3.8%), from €52,445 to €50,436
- Gross operating margin -€11,638
down €11,638 (-18.4%), from €63,392 to €51,754
- Staff costs -€2,279
down €2,279 (-4.2%), from €54,112 to €51,833
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 | €5,567 | €4,311 | -€1,256 | -22.6% |
| Fixed assets | 21/28 | €3,624 | €2,408 | -€1,216 | -33.6% |
| Tangible fixed assets | 22/27 | €3,509 | €2,293 | -€1,216 | -34.7% |
| Furniture and vehicles | 24 | €358 | €212 | -€146 | -40.8% |
| Other tangible fixed assets | 26 | €3,151 | €2,081 | -€1,070 | -34.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €1,942 | €1,903 | -€40 | -2.0% |
| Amounts receivable within one year | 40/41 | - | €1,357 | +€1,357 | |
| Trade receivables | 40 | - | €1,357 | +€1,357 | |
| Cash at bank and in hand | 54/58 | €1,942 | €392 | -€1,550 | -79.8% |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €5,567 | €4,311 | -€1,256 | -22.6% |
| Equity | 10/15 | -€65,435 | -€70,882 | -€5,447 | -8.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,985 | -€71,432 | -€5,447 | -8.3% |
| Amounts payable | 17/49 | €71,002 | €75,193 | +€4,192 | +5.9% |
| Amounts payable within one year | 42/48 | €71,002 | €75,193 | +€4,192 | +5.9% |
| Financial debts | 43 | €4,105 | €4,143 | +€38 | +0.9% |
| Credit institutions | 430/8 | €4,105 | €4,143 | +€38 | +0.9% |
| Trade debts | 44 | €829 | €3,724 | +€2,896 | +349% |
| Suppliers | 440/4 | €829 | €3,724 | +€2,896 | +349% |
| Taxes, remuneration and social security | 45 | €13,623 | €16,890 | +€3,268 | +24.0% |
| Taxes | 450/3 | €8,654 | €11,941 | +€3,287 | +38.0% |
| Remuneration and social security | 454/9 | €4,969 | €4,949 | -€19 | -0.4% |
| Other amounts payable | 47/48 | €52,445 | €50,436 | -€2,009 | -3.8% |
| Remuneration, social security and pensions | 62 | €54,112 | €51,833 | -€2,279 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €1,216 | +€66 | +5.7% |
| Other operating charges | 640/8 | €2,380 | €2,026 | -€354 | -14.9% |
| Gross operating margin | 9900 | €63,392 | €51,754 | -€11,638 | -18.4% |
| Operating profit (loss) | 9901 | €5,750 | -€3,322 | -€9,071 | |
| Financial charges | 65/66B | €2,106 | €1,803 | -€303 | -14.4% |
| Recurring financial charges | 65 | €2,106 | €1,803 | -€303 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €3,644 | -€5,124 | -€8,769 | |
| Income taxes | 67/77 | €312 | €323 | +€11 | +3.4% |
| Profit (loss) for the period | 9904 | €3,332 | -€5,447 | -€8,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,332 | -€5,447 | -€8,779 |
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 20 October 2026 via checked.be.