COIFFURE KELMIS: 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 KELMIS
Largest movements
- Tangible fixed assets -€1,653
down €1,653 (-29.7%), from €5,566 to €3,913
- Cash +€1,155
up €1,155 (+32.1%), from €3,597 to €4,752
mainly Trade debts (+€5,858) and Tax, wage and social debts (+€2,583)
- Receivables within one year -€676
no longer reported in 2025 (was €676)
- Formation expenses -€250
down €250 (-37.0%), from €675 to €425
- Deferred charges and accrued income +€126
up €126 (+14.4%), from €874 to €1,000
- Profit (loss) carried forward -€12,220
down €12,220 (-1,473%), from -€830 to -€13,050
- Trade debts +€5,858
up €5,858 (+169%), from €3,467 to €9,325
- Tax, wage and social debts +€2,583
up €2,583 (+261%), from €989 to €3,572
of which Remuneration and social security: +€1,539
- Other debts +€2,481
up €2,481 (+36.0%), from €6,883 to €9,364
- Gross operating margin -€7,290
down €7,290 (-45.4%), from €16,056 to €8,766
- Staff costs +€5,333
up €5,333 (+39.3%), from €13,583 to €18,916
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 | €12,009 | €10,711 | -€1,298 | -10.8% |
| Formation expenses | 20 | €675 | €425 | -€250 | -37.0% |
| Fixed assets | 21/28 | €5,566 | €3,913 | -€1,653 | -29.7% |
| Tangible fixed assets | 22/27 | €5,566 | €3,913 | -€1,653 | -29.7% |
| Plant, machinery and equipment | 23 | €5,566 | €3,913 | -€1,653 | -29.7% |
| Current assets | 29/58 | €5,768 | €6,372 | +€604 | +10.5% |
| Stocks and contracts in progress | 3 | €620 | €620 | = | 0.0% |
| Stocks | 30/36 | €620 | €620 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €676 | - | -€676 | |
| Other amounts receivable | 41 | €676 | - | -€676 | |
| Cash at bank and in hand | 54/58 | €3,597 | €4,752 | +€1,155 | +32.1% |
| Deferred charges and accrued income | 490/1 | €874 | €1,000 | +€126 | +14.4% |
| Total equity and liabilities | 10/49 | €12,009 | €10,711 | -€1,298 | -10.8% |
| Equity | 10/15 | €670 | -€11,550 | -€12,220 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€830 | -€13,050 | -€12,220 | -1,473% |
| Amounts payable | 17/49 | €11,339 | €22,261 | +€10,922 | +96.3% |
| Amounts payable within one year | 42/48 | €11,339 | €22,261 | +€10,922 | +96.3% |
| Trade debts | 44 | €3,467 | €9,325 | +€5,858 | +169% |
| Suppliers | 440/4 | €3,467 | €9,325 | +€5,858 | +169% |
| Taxes, remuneration and social security | 45 | €989 | €3,572 | +€2,583 | +261% |
| Taxes | 450/3 | €989 | €2,032 | +€1,044 | +106% |
| Remuneration and social security | 454/9 | - | €1,539 | +€1,539 | |
| Other amounts payable | 47/48 | €6,883 | €9,364 | +€2,481 | +36.0% |
| Non-recurring operating income | 76A | €1,101 | - | -€1,101 | |
| Remuneration, social security and pensions | 62 | €13,583 | €18,916 | +€5,333 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,903 | €1,903 | = | 0.0% |
| Other operating charges | 640/8 | €73 | - | -€73 | |
| Gross operating margin | 9900 | €16,056 | €8,766 | -€7,290 | -45.4% |
| Operating profit (loss) | 9901 | €497 | -€12,053 | -€12,550 | |
| Financial income | 75/76B | €56 | €40 | -€16 | -28.0% |
| Recurring financial income | 75 | €56 | €40 | -€16 | -28.0% |
| Financial charges | 65/66B | €102 | €208 | +€106 | +103% |
| Recurring financial charges | 65 | €102 | €208 | +€106 | +103% |
| Profit (loss) for the period before taxes | 9903 | €451 | -€12,220 | -€12,671 | |
| Profit (loss) for the period | 9904 | €451 | -€12,220 | -€12,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €451 | -€12,220 | -€12,671 |
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.