COIFFURE MARVA: 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 MARVA
Largest movements
- Tangible fixed assets -€20,248
down €20,248 (-32.6%), from €62,182 to €41,934
of which Other tangible fixed assets: -€13,556
- Cash +€7,925
up €7,925 (+19.9%), from €39,760 to €47,684
mainly Depreciation (+€21,562) and Net result for the year (+€8,242)
- Stocks and contracts +€3,891
up €3,891 (+20.3%), from €19,206 to €23,097
- Deferred charges and accrued income -€2,169
down €2,169 (-34.9%), from €6,222 to €4,053
- Debts after one year -€12,754
down €12,754 (-51.8%), from €24,640 to €11,887
- Reserves +€8,242
up €8,242 (+14.4%), from €57,335 to €65,577
- Other debts -€6,752
down €6,752 (-99.1%), from €6,816 to €64
- Tax, wage and social debts +€6,354
up €6,354 (+38.3%), from €16,588 to €22,942
of which Taxes: +€3,567
- Trade debts -€4,580
down €4,580 (-58.5%), from €7,824 to €3,245
- Staff costs -€4,117
down €4,117 (-3.9%), from €104,456 to €100,339
- Gross operating margin +€2,707
up €2,707 (+2.0%), from €136,602 to €139,309
- Taxes +€2,421
up €2,421 (+58.0%), from €4,170 to €6,590
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 | €133,648 | €124,377 | -€9,271 | -6.9% |
| Fixed assets | 21/28 | €63,219 | €42,971 | -€20,248 | -32.0% |
| Tangible fixed assets | 22/27 | €62,182 | €41,934 | -€20,248 | -32.6% |
| Plant, machinery and equipment | 23 | €1,695 | €2,036 | +€341 | +20.1% |
| Furniture and vehicles | 24 | €26,474 | €19,441 | -€7,033 | -26.6% |
| Other tangible fixed assets | 26 | €34,012 | €20,457 | -€13,556 | -39.9% |
| Financial fixed assets | 28 | €1,037 | €1,037 | = | 0.0% |
| Current assets | 29/58 | €70,429 | €81,406 | +€10,977 | +15.6% |
| Stocks and contracts in progress | 3 | €19,206 | €23,097 | +€3,891 | +20.3% |
| Stocks | 30/36 | €19,206 | €23,097 | +€3,891 | +20.3% |
| Amounts receivable within one year | 40/41 | €5,242 | €6,572 | +€1,330 | +25.4% |
| Trade receivables | 40 | €4,431 | €6,469 | +€2,038 | +46.0% |
| Other amounts receivable | 41 | €810 | €103 | -€708 | -87.3% |
| Cash at bank and in hand | 54/58 | €39,760 | €47,684 | +€7,925 | +19.9% |
| Deferred charges and accrued income | 490/1 | €6,222 | €4,053 | -€2,169 | -34.9% |
| Total equity and liabilities | 10/49 | €133,648 | €124,377 | -€9,271 | -6.9% |
| Equity | 10/15 | €65,244 | €73,486 | +€8,242 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,335 | €65,577 | +€8,242 | +14.4% |
| Distributable reserves | 133 | €57,335 | €65,577 | +€8,242 | +14.4% |
| Profit (loss) carried forward | 14 | €1,709 | €1,709 | = | 0.0% |
| Amounts payable | 17/49 | €68,404 | €50,891 | -€17,513 | -25.6% |
| Amounts payable after more than one year | 17 | €24,640 | €11,887 | -€12,754 | -51.8% |
| Financial debts | 170/4 | €24,640 | €11,887 | -€12,754 | -51.8% |
| Amounts payable within one year | 42/48 | €43,764 | €39,004 | -€4,759 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €12,534 | €12,754 | +€219 | +1.7% |
| Trade debts | 44 | €7,824 | €3,245 | -€4,580 | -58.5% |
| Suppliers | 440/4 | €7,824 | €3,245 | -€4,580 | -58.5% |
| Taxes, remuneration and social security | 45 | €16,588 | €22,942 | +€6,354 | +38.3% |
| Taxes | 450/3 | €5,771 | €9,338 | +€3,567 | +61.8% |
| Remuneration and social security | 454/9 | €10,817 | €13,604 | +€2,786 | +25.8% |
| Other amounts payable | 47/48 | €6,816 | €64 | -€6,752 | -99.1% |
| Non-recurring operating income | 76A | €0 | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €104,456 | €100,339 | -€4,117 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,544 | €21,562 | +€18 | +0.1% |
| Other operating charges | 640/8 | €1,421 | €1,480 | +€59 | +4.2% |
| Non-recurring operating charges | 66A | - | €249 | +€249 | |
| Gross operating margin | 9900 | €136,602 | €139,309 | +€2,707 | +2.0% |
| Operating profit (loss) | 9901 | €9,180 | €15,679 | +€6,498 | +70.8% |
| Financial income | 75/76B | €454 | €419 | -€35 | -7.8% |
| Recurring financial income | 75 | €454 | €419 | -€35 | -7.8% |
| Financial charges | 65/66B | €1,496 | €1,265 | -€231 | -15.5% |
| Recurring financial charges | 65 | €1,496 | €1,265 | -€231 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €8,138 | €14,833 | +€6,694 | +82.3% |
| Income taxes | 67/77 | €4,170 | €6,590 | +€2,421 | +58.0% |
| Profit (loss) for the period | 9904 | €3,968 | €8,242 | +€4,274 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €3,968 | €8,242 | +€4,274 | +108% |
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 23 October 2026 via checked.be.