COIFFURE LEMONIER: 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 LEMONIER
Largest movements
- Cash -€98
down €98 (-4.3%), from €2,285 to €2,187
mainly Other debts (-€200) and Net result for the year (-€169)
- Accrued charges and deferred income +€270
new in 2025: €270
- Other debts -€200
no longer reported in 2025 (was €200)
- Profit (loss) carried forward -€168
down €168 (-1.5%), from -€11,501 to -€11,669
- Gross operating margin -€465
no longer reported in 2025 (was €465)
- Financial charges -€226
down €226 (-83.4%), from €271 to €45
of which Non-recurring financial charges: -€200
- Other operating charges +€124
new in 2025: €124
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 | €2,581 | €2,483 | -€98 | -3.8% |
| Fixed assets | 21/28 | €296 | €296 | +€0 | +0.1% |
| Financial fixed assets | 28 | €296 | €296 | +€0 | +0.1% |
| Current assets | 29/58 | €2,285 | €2,187 | -€98 | -4.3% |
| Cash at bank and in hand | 54/58 | €2,285 | €2,187 | -€98 | -4.3% |
| Total equity and liabilities | 10/49 | €2,581 | €2,483 | -€98 | -3.8% |
| Equity | 10/15 | €2,381 | €2,213 | -€168 | -7.1% |
| Contributions | 10/11 | €13,882 | €13,882 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€11,501 | -€11,669 | -€168 | -1.5% |
| Amounts payable | 17/49 | €200 | €270 | +€70 | +35.2% |
| Amounts payable within one year | 42/48 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €200 | - | -€200 | |
| Accrued charges and deferred income | 492/3 | - | €270 | +€270 | |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | €465 | - | -€465 | |
| Operating profit (loss) | 9901 | €465 | -€124 | -€589 | |
| Financial charges | 65/66B | €271 | €45 | -€226 | -83.4% |
| Recurring financial charges | 65 | €71 | €45 | -€26 | -37.0% |
| Non-recurring financial charges | 66B | €200 | - | -€200 | |
| Profit (loss) for the period before taxes | 9903 | €193 | -€169 | -€362 | |
| Profit (loss) for the period | 9904 | €193 | -€169 | -€362 | |
| Profit (loss) for the period to be appropriated | 9905 | €193 | -€169 | -€362 |
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.