Coiffure GIOVANNI: 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 GIOVANNI
Largest movements
- Cash -€2,240
down €2,240 (-89.6%), from €2,500 to €260
mainly Contributions, distributions and other (-€18,836) and Net result for the year (-€397)
- Stocks and contracts +€220
up €220 (+61.0%), from €361 to €581
- Tangible fixed assets -€87
no longer reported in 2025 (was €87)
- Profit (loss) carried forward -€19,832
down €19,832 (-61.0%), from -€32,535 to -€52,367
- Other debts +€16,415
up €16,415 (+99.5%), from €16,500 to €32,915
- Trade debts +€710
up €710 (+74.8%), from €950 to €1,660
- Contributions +€600
up €600 (+3.3%), from €18,000 to €18,600
- Gross operating margin -€1,697
down €1,697 (-33.3%), from €5,092 to €3,395
- Other operating charges +€503
up €503 (+16.5%), from €3,043 to €3,546
- Financial charges -€370
down €370 (-69.7%), from €532 to €161
of which Non-recurring financial charges: -€429
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 | €2,948 | €841 | -€2,107 | -71.5% |
| Fixed assets | 21/28 | €87 | - | -€87 | |
| Tangible fixed assets | 22/27 | €87 | - | -€87 | |
| Furniture and vehicles | 24 | €87 | - | -€87 | |
| Current assets | 29/58 | €2,861 | €841 | -€2,020 | -70.6% |
| Stocks and contracts in progress | 3 | €361 | €581 | +€220 | +61.0% |
| Stocks | 30/36 | €361 | €581 | +€220 | +61.0% |
| Cash at bank and in hand | 54/58 | €2,500 | €260 | -€2,240 | -89.6% |
| Total equity and liabilities | 10/49 | €2,948 | €841 | -€2,107 | -71.5% |
| Equity | 10/15 | -€14,502 | -€33,734 | -€19,232 | -133% |
| Contributions | 10/11 | €18,000 | €18,600 | +€600 | +3.3% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,535 | -€52,367 | -€19,832 | -61.0% |
| Amounts payable | 17/49 | €17,450 | €34,575 | +€17,125 | +98.1% |
| Amounts payable within one year | 42/48 | €17,450 | €34,575 | +€17,125 | +98.1% |
| Trade debts | 44 | €950 | €1,660 | +€710 | +74.8% |
| Suppliers | 440/4 | €950 | €1,660 | +€710 | +74.8% |
| Other amounts payable | 47/48 | €16,500 | €32,915 | +€16,415 | +99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €87 | -€31 | -26.3% |
| Other operating charges | 640/8 | €3,043 | €3,546 | +€503 | +16.5% |
| Gross operating margin | 9900 | €5,092 | €3,395 | -€1,697 | -33.3% |
| Operating profit (loss) | 9901 | €1,932 | -€237 | -€2,169 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €532 | €161 | -€370 | -69.7% |
| Recurring financial charges | 65 | €103 | €161 | +€59 | +56.9% |
| Non-recurring financial charges | 66B | €429 | - | -€429 | |
| Profit (loss) for the period before taxes | 9903 | €1,400 | -€397 | -€1,797 | |
| Profit (loss) for the period | 9904 | €1,400 | -€397 | -€1,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,400 | -€397 | -€1,797 |
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 25 October 2026 via checked.be.