COIFFURE L&A: 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 L&A
Largest movements
- Deferred charges and accrued income -€89,856
down €89,856 (-99.8%), from €90,045 to €189
- Receivables within one year +€59,448
up €59,448 (+382%), from €15,552 to €75,000
- Debts after one year -€25,906
down €25,906 (-42.4%), from €61,126 to €35,220
- Other debts -€11,493
down €11,493 (-8.3%), from €138,324 to €126,831
- Tax, wage and social debts +€9,821
up €9,821 (+84.8%), from €11,580 to €21,401
- Gross operating margin -€4,567
down €4,567 (-53.3%), from €8,576 to €4,009
- Depreciation -€3,109
down €3,109 (-92.4%), from €3,365 to €256
- Other operating charges +€2,804
up €2,804 (+624%), from €450 to €3,253
- Financial charges -€1,497
down €1,497 (-43.2%), from €3,464 to €1,968
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,987 | €253,350 | -€30,637 | -10.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €162,756 | €162,500 | -€256 | -0.2% |
| Tangible fixed assets | 22/27 | €256 | €0 | -€256 | -100% |
| Plant, machinery and equipment | 23 | €256 | €0 | -€256 | -100% |
| Financial fixed assets | 28 | €162,500 | €162,500 | = | 0.0% |
| Current assets | 29/58 | €121,231 | €90,850 | -€30,381 | -25.1% |
| Amounts receivable within one year | 40/41 | €15,552 | €75,000 | +€59,448 | +382% |
| Trade receivables | 40 | €15,552 | €75,000 | +€59,448 | +382% |
| Cash at bank and in hand | 54/58 | €15,634 | €15,661 | +€28 | +0.2% |
| Deferred charges and accrued income | 490/1 | €90,045 | €189 | -€89,856 | -99.8% |
| Total equity and liabilities | 10/49 | €283,987 | €253,350 | -€30,637 | -10.8% |
| Equity | 10/15 | €46,944 | €45,200 | -€1,744 | -3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,944 | €40,200 | -€1,744 | -4.2% |
| Amounts payable | 17/49 | €237,043 | €208,150 | -€28,894 | -12.2% |
| Amounts payable after more than one year | 17 | €61,126 | €35,220 | -€25,906 | -42.4% |
| Financial debts | 170/4 | €61,126 | €35,220 | -€25,906 | -42.4% |
| Amounts payable within one year | 42/48 | €175,460 | €172,176 | -€3,285 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €25,477 | €23,784 | -€1,693 | -6.6% |
| Trade debts | 44 | €80 | €160 | +€80 | +100% |
| Suppliers | 440/4 | €80 | €160 | +€80 | +100% |
| Taxes, remuneration and social security | 45 | €11,580 | €21,401 | +€9,821 | +84.8% |
| Taxes | 450/3 | €11,580 | €21,401 | +€9,821 | +84.8% |
| Other amounts payable | 47/48 | €138,324 | €126,831 | -€11,493 | -8.3% |
| Accrued charges and deferred income | 492/3 | €456 | €754 | +€297 | +65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,365 | €256 | -€3,109 | -92.4% |
| Other operating charges | 640/8 | €450 | €3,253 | +€2,804 | +624% |
| Gross operating margin | 9900 | €8,576 | €4,009 | -€4,567 | -53.3% |
| Operating profit (loss) | 9901 | €4,761 | €500 | -€4,261 | -89.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €3,464 | €1,968 | -€1,497 | -43.2% |
| Recurring financial charges | 65 | €3,464 | €1,968 | -€1,497 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €1,302 | -€1,468 | -€2,770 | |
| Income taxes | 67/77 | €315 | €276 | -€39 | -12.5% |
| Profit (loss) for the period | 9904 | €987 | -€1,744 | -€2,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €987 | -€1,744 | -€2,730 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.