COIFFURE LILLO: 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 LILLO
Largest movements
- Cash +€5,682
up €5,682 (+4.1%), from €137,673 to €143,356
mainly Net result for the year (+€8,053) and Depreciation (+€1,702)
- Reserves +€7,000
up €7,000 (+10.9%), from €64,348 to €71,348
of which Distributable reserves: +€7,000
- Tax, wage and social debts -€2,469
down €2,469 (-14.8%), from €16,648 to €14,179
of which Taxes: -€5,169
- Turnover -€125,403
no longer reported in 2025 (was €125,403)
- Purchases and services -€109,087
no longer reported in 2025 (was €109,087)
- Gross operating margin -€9,136
down €9,136 (-35.0%), from €26,070 to €16,935
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 | €143,439 | €148,290 | +€4,851 | +3.4% |
| Fixed assets | 21/28 | €4,947 | €3,714 | -€1,233 | -24.9% |
| Tangible fixed assets | 22/27 | €4,947 | €3,714 | -€1,233 | -24.9% |
| Furniture and vehicles | 24 | €2,808 | €2,214 | -€594 | -21.2% |
| Other tangible fixed assets | 26 | €2,139 | €1,500 | -€639 | -29.9% |
| Current assets | 29/58 | €138,492 | €144,576 | +€6,084 | +4.4% |
| Amounts receivable within one year | 40/41 | - | €396 | +€396 | |
| Trade receivables | 40 | - | €396 | +€396 | |
| Cash at bank and in hand | 54/58 | €137,673 | €143,356 | +€5,682 | +4.1% |
| Deferred charges and accrued income | 490/1 | €819 | €824 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €143,439 | €148,290 | +€4,851 | +3.4% |
| Equity | 10/15 | €125,310 | €133,363 | +€8,053 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,348 | €71,348 | +€7,000 | +10.9% |
| Non-distributable reserves | 130/1 | €1,348 | €1,348 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,348 | €1,348 | = | 0.0% |
| Distributable reserves | 133 | €63,000 | €70,000 | +€7,000 | +11.1% |
| Profit (loss) carried forward | 14 | €54,762 | €55,815 | +€1,053 | +1.9% |
| Amounts payable | 17/49 | €18,129 | €14,927 | -€3,202 | -17.7% |
| Amounts payable within one year | 42/48 | €18,129 | €14,927 | -€3,202 | -17.7% |
| Trade debts | 44 | €1,481 | €271 | -€1,209 | -81.7% |
| Suppliers | 440/4 | €1,481 | €271 | -€1,209 | -81.7% |
| Taxes, remuneration and social security | 45 | €16,648 | €14,179 | -€2,469 | -14.8% |
| Taxes | 450/3 | €15,248 | €10,079 | -€5,169 | -33.9% |
| Remuneration and social security | 454/9 | €1,400 | €4,100 | +€2,700 | +193% |
| Other amounts payable | 47/48 | - | €476 | +€476 | |
| Turnover | 70 | €125,403 | - | -€125,403 | |
| Non-recurring operating income | 76A | €9,754 | - | -€9,754 | |
| Goods, raw materials, services and sundry goods | 60/61 | €109,087 | - | -€109,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €1,702 | +€70 | +4.3% |
| Other operating charges | 640/8 | €475 | €507 | +€32 | +6.7% |
| Gross operating margin | 9900 | €26,070 | €16,935 | -€9,136 | -35.0% |
| Operating profit (loss) | 9901 | €23,963 | €14,726 | -€9,237 | -38.5% |
| Financial charges | 65/66B | €515 | €567 | +€52 | +10.0% |
| Recurring financial charges | 65 | €515 | €567 | +€52 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €23,447 | €14,159 | -€9,289 | -39.6% |
| Income taxes | 67/77 | €6,514 | €6,106 | -€408 | -6.3% |
| Profit (loss) for the period | 9904 | €16,933 | €8,053 | -€8,880 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,933 | €8,053 | -€8,880 | -52.4% |
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.