COIFFURE EVASION: 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 EVASION
Largest movements
- Tangible fixed assets +€133,742
up €133,742 (+166%), from €80,627 to €214,369
of which Land and buildings: +€131,769
- Cash -€42,920
down €42,920 (-63.4%), from €67,653 to €24,733
mainly Investment in fixed assets (net) (-€154,625) and Contributions, distributions and other (-€12,400)
- Debts after one year +€75,967
up €75,967 (+171%), from €44,493 to €120,460
- Other debts +€11,064
up €11,064 (+148%), from €7,489 to €18,553
- Current portion of long-term debt +€4,769
up €4,769 (+32.8%), from €14,547 to €19,316
- Reserves -€2,750
down €2,750 (-4.4%), from €62,690 to €59,940
- Taxes -€4,971
down €4,971 (-81.2%), from €6,120 to €1,148
- Staff costs +€4,823
up €4,823 (+11.1%), from €43,283 to €48,106
- Depreciation +€4,309
up €4,309 (+26.0%), from €16,574 to €20,883
- Financial charges +€1,621
up €1,621 (+40.7%), from €3,982 to €5,603
- Gross operating margin +€1,368
up €1,368 (+1.6%), from €86,471 to €87,838
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 | €165,335 | €256,438 | +€91,102 | +55.1% |
| Fixed assets | 21/28 | €80,627 | €214,369 | +€133,742 | +166% |
| Tangible fixed assets | 22/27 | €80,627 | €214,369 | +€133,742 | +166% |
| Land and buildings | 22 | €79,059 | €210,829 | +€131,769 | +167% |
| Plant, machinery and equipment | 23 | €753 | €480 | -€274 | -36.3% |
| Furniture and vehicles | 24 | €244 | €2,607 | +€2,363 | +967% |
| Other tangible fixed assets | 26 | €570 | €454 | -€116 | -20.4% |
| Current assets | 29/58 | €84,708 | €42,068 | -€42,640 | -50.3% |
| Stocks and contracts in progress | 3 | €13,133 | €13,810 | +€676 | +5.1% |
| Stocks | 30/36 | €13,133 | €13,810 | +€676 | +5.1% |
| Amounts receivable within one year | 40/41 | €1,996 | €3,450 | +€1,454 | +72.9% |
| Trade receivables | 40 | €1,089 | €2,543 | +€1,454 | +134% |
| Other amounts receivable | 41 | €907 | €907 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,653 | €24,733 | -€42,920 | -63.4% |
| Deferred charges and accrued income | 490/1 | €1,926 | €76 | -€1,850 | -96.1% |
| Total equity and liabilities | 10/49 | €165,335 | €256,438 | +€91,102 | +55.1% |
| Equity | 10/15 | €83,584 | €80,834 | -€2,750 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,690 | €59,940 | -€2,750 | -4.4% |
| Distributable reserves | 133 | €62,690 | €59,940 | -€2,750 | -4.4% |
| Profit (loss) carried forward | 14 | €2,294 | €2,294 | +€0 | 0.0% |
| Amounts payable | 17/49 | €81,752 | €175,603 | +€93,852 | +115% |
| Amounts payable after more than one year | 17 | €44,493 | €120,460 | +€75,967 | +171% |
| Financial debts | 170/4 | €44,493 | €120,460 | +€75,967 | +171% |
| Amounts payable within one year | 42/48 | €37,259 | €55,143 | +€17,885 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €14,547 | €19,316 | +€4,769 | +32.8% |
| Trade debts | 44 | €1,981 | €2,645 | +€665 | +33.6% |
| Suppliers | 440/4 | €1,981 | €2,645 | +€665 | +33.6% |
| Taxes, remuneration and social security | 45 | €13,242 | €14,629 | +€1,387 | +10.5% |
| Taxes | 450/3 | €6,210 | €7,910 | +€1,700 | +27.4% |
| Remuneration and social security | 454/9 | €7,032 | €6,719 | -€313 | -4.4% |
| Other amounts payable | 47/48 | €7,489 | €18,553 | +€11,064 | +148% |
| Remuneration, social security and pensions | 62 | €43,283 | €48,106 | +€4,823 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,574 | €20,883 | +€4,309 | +26.0% |
| Other operating charges | 640/8 | €2,493 | €2,559 | +€66 | +2.6% |
| Gross operating margin | 9900 | €86,471 | €87,838 | +€1,368 | +1.6% |
| Operating profit (loss) | 9901 | €24,120 | €16,291 | -€7,830 | -32.5% |
| Financial income | 75/76B | €181 | €111 | -€70 | -38.5% |
| Recurring financial income | 75 | €181 | €111 | -€70 | -38.5% |
| Financial charges | 65/66B | €3,982 | €5,603 | +€1,621 | +40.7% |
| Recurring financial charges | 65 | €3,982 | €5,603 | +€1,621 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €20,319 | €10,799 | -€9,521 | -46.9% |
| Income taxes | 67/77 | €6,120 | €1,148 | -€4,971 | -81.2% |
| Profit (loss) for the period | 9904 | €14,200 | €9,650 | -€4,550 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,200 | €9,650 | -€4,550 | -32.0% |
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 29 October 2026 via checked.be.