Coiffure M: 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 M
Largest movements
- Cash -€9,683
down €9,683 (-16.9%), from €57,388 to €47,706
mainly Other debts (-€10,064) and Tax, wage and social debts (-€3,785)
- Tangible fixed assets -€1,725
down €1,725 (-19.4%), from €8,892 to €7,167
- Other debts -€10,064
down €10,064 (-70.7%), from €14,244 to €4,180
- Tax, wage and social debts -€3,785
down €3,785 (-21.3%), from €17,797 to €14,012
of which Taxes: -€3,853
- Profit (loss) carried forward +€1,738
up €1,738 (+15.3%), from €11,328 to €13,066
- Trade debts +€1,460
up €1,460 (+29.4%), from €4,963 to €6,423
- Accrued charges and deferred income -€846
no longer reported in 2025 (was €846)
- Staff costs +€9,287
up €9,287 (+10.7%), from €86,934 to €96,221
- Gross operating margin +€1,910
up €1,910 (+1.9%), from €100,701 to €102,612
- Taxes -€1,060
down €1,060 (-62.1%), from €1,707 to €648
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 | €71,019 | €60,365 | -€10,654 | -15.0% |
| Fixed assets | 21/28 | €8,892 | €7,167 | -€1,725 | -19.4% |
| Tangible fixed assets | 22/27 | €8,892 | €7,167 | -€1,725 | -19.4% |
| Plant, machinery and equipment | 23 | €8,892 | €7,167 | -€1,725 | -19.4% |
| Current assets | 29/58 | €62,127 | €53,198 | -€8,929 | -14.4% |
| Stocks and contracts in progress | 3 | €4,739 | €5,087 | +€348 | +7.3% |
| Stocks | 30/36 | €4,739 | €5,087 | +€348 | +7.3% |
| Amounts receivable within one year | 40/41 | €0 | €406 | +€406 | |
| Trade receivables | 40 | - | €406 | +€406 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €57,388 | €47,706 | -€9,683 | -16.9% |
| Total equity and liabilities | 10/49 | €71,019 | €60,365 | -€10,654 | -15.0% |
| Equity | 10/15 | €33,169 | €34,907 | +€1,738 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,240 | €3,240 | = | 0.0% |
| Distributable reserves | 133 | €3,240 | €3,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,328 | €13,066 | +€1,738 | +15.3% |
| Amounts payable | 17/49 | €37,850 | €25,458 | -€12,392 | -32.7% |
| Amounts payable within one year | 42/48 | €37,004 | €25,458 | -€11,546 | -31.2% |
| Financial debts | 43 | - | €844 | +€844 | |
| Credit institutions | 430/8 | - | €844 | +€844 | |
| Trade debts | 44 | €4,963 | €6,423 | +€1,460 | +29.4% |
| Suppliers | 440/4 | €4,963 | €6,423 | +€1,460 | +29.4% |
| Taxes, remuneration and social security | 45 | €17,797 | €14,012 | -€3,785 | -21.3% |
| Taxes | 450/3 | €9,655 | €5,801 | -€3,853 | -39.9% |
| Remuneration and social security | 454/9 | €8,143 | €8,211 | +€68 | +0.8% |
| Other amounts payable | 47/48 | €14,244 | €4,180 | -€10,064 | -70.7% |
| Accrued charges and deferred income | 492/3 | €846 | - | -€846 | |
| Remuneration, social security and pensions | 62 | €86,934 | €96,221 | +€9,287 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €3,245 | +€17 | +0.5% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €100,701 | €102,612 | +€1,910 | +1.9% |
| Operating profit (loss) | 9901 | €10,014 | €2,614 | -€7,399 | -73.9% |
| Financial charges | 65/66B | €829 | €228 | -€600 | -72.5% |
| Recurring financial charges | 65 | €829 | €228 | -€600 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €9,185 | €2,386 | -€6,799 | -74.0% |
| Income taxes | 67/77 | €1,707 | €648 | -€1,060 | -62.1% |
| Profit (loss) for the period | 9904 | €7,478 | €1,738 | -€5,740 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,478 | €1,738 | -€5,740 | -76.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.