COIFFURE ILC: 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 ILC
Largest movements
- Intangible fixed assets +€60,085
new in 2025: €60,085
- Tangible fixed assets +€45,223
up €45,223 (+63.3%), from €71,405 to €116,629
of which Other tangible fixed assets: +€37,075
- Deferred charges and accrued income -€4,324
down €4,324 (-12.8%), from €33,783 to €29,459
- Debts after one year +€66,750
up €66,750 (+145%), from €46,066 to €112,816
- Tax, wage and social debts +€25,512
up €25,512 (+83.4%), from €30,585 to €56,097
of which Taxes: +€26,275
- Other debts -€13,430
down €13,430 (-47.6%), from €28,187 to €14,757
- Current portion of long-term debt +€9,637
up €9,637 (+70.6%), from €13,655 to €23,292
- Profit (loss) carried forward +€5,839
up €5,839 (+54.7%), from -€10,681 to -€4,842
- Gross operating margin +€95,329
up €95,329 (+95.4%), from €99,915 to €195,243
- Staff costs +€27,307
up €27,307 (+30.5%), from €89,611 to €116,919
- Financial charges +€10,458
up €10,458 (+206%), from €5,072 to €15,530
- Depreciation -€2,937
down €2,937 (-15.9%), from €18,523 to €15,585
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 | €136,327 | €234,701 | +€98,374 | +72.2% |
| Fixed assets | 21/28 | €73,630 | €179,164 | +€105,533 | +143% |
| Intangible fixed assets | 21 | - | €60,085 | +€60,085 | |
| Tangible fixed assets | 22/27 | €71,405 | €116,629 | +€45,223 | +63.3% |
| Furniture and vehicles | 24 | €5,076 | €13,224 | +€8,148 | +161% |
| Other tangible fixed assets | 26 | €66,330 | €103,405 | +€37,075 | +55.9% |
| Financial fixed assets | 28 | €2,225 | €2,450 | +€225 | +10.1% |
| Current assets | 29/58 | €62,697 | €55,538 | -€7,159 | -11.4% |
| Stocks and contracts in progress | 3 | €10,560 | €8,909 | -€1,651 | -15.6% |
| Stocks | 30/36 | €10,560 | €8,909 | -€1,651 | -15.6% |
| Amounts receivable within one year | 40/41 | €15,154 | €13,039 | -€2,115 | -14.0% |
| Trade receivables | 40 | €15,152 | €13,037 | -€2,116 | -14.0% |
| Other amounts receivable | 41 | €2 | €2 | +€1 | +53.8% |
| Cash at bank and in hand | 54/58 | €3,200 | €4,130 | +€931 | +29.1% |
| Deferred charges and accrued income | 490/1 | €33,783 | €29,459 | -€4,324 | -12.8% |
| Total equity and liabilities | 10/49 | €136,327 | €234,701 | +€98,374 | +72.2% |
| Equity | 10/15 | -€2,621 | €3,218 | +€5,839 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,681 | -€4,842 | +€5,839 | +54.7% |
| Amounts payable | 17/49 | €138,948 | €231,484 | +€92,535 | +66.6% |
| Amounts payable after more than one year | 17 | €46,066 | €112,816 | +€66,750 | +145% |
| Financial debts | 170/4 | €46,066 | €112,816 | +€66,750 | +145% |
| Amounts payable within one year | 42/48 | €92,845 | €117,480 | +€24,634 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €13,655 | €23,292 | +€9,637 | +70.6% |
| Trade debts | 44 | €20,419 | €23,333 | +€2,914 | +14.3% |
| Suppliers | 440/4 | €20,419 | €23,333 | +€2,914 | +14.3% |
| Taxes, remuneration and social security | 45 | €30,585 | €56,097 | +€25,512 | +83.4% |
| Taxes | 450/3 | €17,866 | €44,141 | +€26,275 | +147% |
| Remuneration and social security | 454/9 | €12,719 | €11,956 | -€763 | -6.0% |
| Other amounts payable | 47/48 | €28,187 | €14,757 | -€13,430 | -47.6% |
| Accrued charges and deferred income | 492/3 | €37 | €1,188 | +€1,151 | +3,105% |
| Non-recurring operating income | 76A | €2,715 | - | -€2,715 | |
| Remuneration, social security and pensions | 62 | €89,611 | €116,919 | +€27,307 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,523 | €15,585 | -€2,937 | -15.9% |
| Other operating charges | 640/8 | €2,226 | €3,324 | +€1,098 | +49.3% |
| Non-recurring operating charges | 66A | - | €37,728 | +€37,728 | |
| Gross operating margin | 9900 | €99,915 | €195,243 | +€95,329 | +95.4% |
| Operating profit (loss) | 9901 | -€10,446 | €21,688 | +€32,133 | |
| Financial income | 75/76B | €114 | €85 | -€30 | -25.9% |
| Recurring financial income | 75 | €114 | €85 | -€30 | -25.9% |
| Financial charges | 65/66B | €5,072 | €15,530 | +€10,458 | +206% |
| Recurring financial charges | 65 | €5,072 | €15,530 | +€10,458 | +206% |
| Profit (loss) for the period before taxes | 9903 | -€15,403 | €6,243 | +€21,646 | |
| Income taxes | 67/77 | €581 | €404 | -€176 | -30.4% |
| Profit (loss) for the period | 9904 | -€15,984 | €5,839 | +€21,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,984 | €5,839 | +€21,822 |
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 15 October 2026 via checked.be.