COIFFURE MODERN: what changed
What changed
COIFFURE MODERN
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
€26,271
2024 · €5,069+€21,202
Equity
€44,501
2024 · €18,230+€26,271
Cash
€9,949
2024 · €11,687-€1,738
Balance sheet total
€93,513
2024 · €116,464-€22,952
Largest movements
Assets
- Receivables within one year -€27,969
down €27,969 (-81.1%), from €34,485 to €6,516
of which Other amounts receivable: -€27,365
- Tangible fixed assets +€18,614
up €18,614 (+60.4%), from €30,810 to €49,424
of which Furniture and vehicles: +€19,070
- Stocks and contracts -€11,500
down €11,500 (-41.1%), from €27,971 to €16,471
- Cash -€1,738
down €1,738 (-14.9%), from €11,687 to €9,949
mainly Trade debts (-€44,252) and Investment in fixed assets (net) (-€22,374)
Equity and liabilities
- Trade debts -€44,252
down €44,252 (-94.2%), from €46,953 to €2,700
- Profit (loss) carried forward +€26,271
up €26,271 (+31.7%), from -€82,806 to -€56,535
- Tax, wage and social debts -€3,655
down €3,655 (-10.4%), from €35,120 to €31,465
of which Remuneration and social security: -€22,620
- Debts after one year -€2,056
down €2,056 (-31.7%), from €6,479 to €4,423
Income statement
- Gross operating margin -€117,958
down €117,958 (-34.5%), from €342,396 to €224,438
- Staff costs -€99,619
down €99,619 (-34.4%), from €289,674 to €190,055
- Write-downs -€40,115
down €40,115 (-100%), from €40,115 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,069
Gross operating margin
-€117,958
Staff costs
+€99,619
Write-downs
+€40,115
Other operating charges
-€539
Financial charges
-€34
Result 2025
€26,271
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,992
Investment
-€22,374
Financing
-€2,356
Cash 2024
€11,687
From operations (derived)
+€22,992
Net result for the year
+€26,271
Depreciation
+€3,760
Stocks and contracts
+€11,500
Receivables within one year
+€27,969
Deferred charges and accrued income
+€359
Trade debts
-€44,252
Tax, wage and social debts
-€3,655
Other debts
+€1,040
Investment (derived)
-€22,374
Investment in fixed assets (net)
-€22,374
Financing
-€2,356
Debts after one year
-€2,056
Current portion of long-term debt
-€301
Cash 2025
€9,949
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,464 | €93,513 | -€22,952 | -19.7% |
| Fixed assets | 21/28 | €34,935 | €53,549 | +€18,614 | +53.3% |
| Tangible fixed assets | 22/27 | €30,810 | €49,424 | +€18,614 | +60.4% |
| Land and buildings | 22 | €8,102 | €7,646 | -€456 | -5.6% |
| Plant, machinery and equipment | 23 | €2,363 | €2,363 | = | 0.0% |
| Furniture and vehicles | 24 | €6,821 | €25,891 | +€19,070 | +280% |
| Other tangible fixed assets | 26 | €13,524 | €13,524 | = | 0.0% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €81,529 | €39,964 | -€41,566 | -51.0% |
| Stocks and contracts in progress | 3 | €27,971 | €16,471 | -€11,500 | -41.1% |
| Stocks | 30/36 | €27,971 | €16,471 | -€11,500 | -41.1% |
| Amounts receivable within one year | 40/41 | €34,485 | €6,516 | -€27,969 | -81.1% |
| Trade receivables | 40 | €5,562 | €4,957 | -€604 | -10.9% |
| Other amounts receivable | 41 | €28,924 | €1,559 | -€27,365 | -94.6% |
| Current investments | 50/53 | €4,475 | €4,475 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,687 | €9,949 | -€1,738 | -14.9% |
| Deferred charges and accrued income | 490/1 | €2,911 | €2,552 | -€359 | -12.3% |
| Total equity and liabilities | 10/49 | €116,464 | €93,513 | -€22,952 | -19.7% |
| Equity | 10/15 | €18,230 | €44,501 | +€26,271 | +144% |
| Contributions | 10/11 | €76,592 | €76,592 | = | 0.0% |
| Reserves | 13 | €24,443 | €24,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,584 | €22,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,806 | -€56,535 | +€26,271 | +31.7% |
| Amounts payable | 17/49 | €98,235 | €49,012 | -€49,223 | -50.1% |
| Amounts payable after more than one year | 17 | €6,479 | €4,423 | -€2,056 | -31.7% |
| Financial debts | 170/4 | €6,479 | €4,423 | -€2,056 | -31.7% |
| Amounts payable within one year | 42/48 | €91,756 | €44,589 | -€47,167 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €301 | €0 | -€301 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €46,953 | €2,700 | -€44,252 | -94.2% |
| Suppliers | 440/4 | €46,953 | €2,700 | -€44,252 | -94.2% |
| Taxes, remuneration and social security | 45 | €35,120 | €31,465 | -€3,655 | -10.4% |
| Taxes | 450/3 | €229 | €19,194 | +€18,965 | +8,283% |
| Remuneration and social security | 454/9 | €34,891 | €12,271 | -€22,620 | -64.8% |
| Other amounts payable | 47/48 | €9,383 | €10,423 | +€1,040 | +11.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €289,674 | €190,055 | -€99,619 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,760 | €3,760 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,115 | €0 | -€40,115 | -100% |
| Other operating charges | 640/8 | €1,409 | €1,949 | +€539 | +38.3% |
| Gross operating margin | 9900 | €342,396 | €224,438 | -€117,958 | -34.5% |
| Operating profit (loss) | 9901 | €7,437 | €28,673 | +€21,237 | +286% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,368 | €2,402 | +€34 | +1.5% |
| Recurring financial charges | 65 | €2,368 | €2,402 | +€34 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €5,069 | €26,271 | +€21,202 | +418% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,069 | €26,271 | +€21,202 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €5,069 | €26,271 | +€21,202 | +418% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.