Coiffure Per Noi: 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 Per Noi
Largest movements
- Receivables within one year -€12,105
down €12,105 (-79.5%), from €15,232 to €3,127
of which Other amounts receivable: -€14,229
- Intangible fixed assets -€11,000
down €11,000 (-11.1%), from €99,000 to €88,000
- Stocks and contracts +€4,595
up €4,595 (+23.4%), from €19,649 to €24,244
- Deferred charges and accrued income +€2,155
up €2,155 (+225%), from €956 to €3,111
- Tangible fixed assets -€1,971
down €1,971 (-12.5%), from €15,762 to €13,791
- Debts after one year -€26,249
down €26,249 (-41.7%), from €62,918 to €36,669
- Tax, wage and social debts +€7,061
up €7,061 (+60.9%), from €11,598 to €18,659
of which Remuneration and social security: +€6,055
- Trade debts +€5,907
up €5,907 (+130%), from €4,536 to €10,442
- Profit (loss) carried forward -€4,309
down €4,309 (-344%), from -€1,252 to -€5,561
- Gross operating margin -€15,604
down €15,604 (-16.9%), from €92,292 to €76,689
- Staff costs +€9,628
up €9,628 (+18.0%), from €53,458 to €63,086
- Financial charges -€4,161
down €4,161 (-52.9%), from €7,859 to €3,698
- Taxes +€2,246
up €2,246, from -€2,151 to €95
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 | €166,139 | €147,412 | -€18,727 | -11.3% |
| Fixed assets | 21/28 | €114,762 | €101,791 | -€12,971 | -11.3% |
| Intangible fixed assets | 21 | €99,000 | €88,000 | -€11,000 | -11.1% |
| Tangible fixed assets | 22/27 | €15,762 | €13,791 | -€1,971 | -12.5% |
| Plant, machinery and equipment | 23 | €15,762 | €13,791 | -€1,971 | -12.5% |
| Current assets | 29/58 | €51,377 | €45,621 | -€5,756 | -11.2% |
| Stocks and contracts in progress | 3 | €19,649 | €24,244 | +€4,595 | +23.4% |
| Stocks | 30/36 | €19,649 | €24,244 | +€4,595 | +23.4% |
| Amounts receivable within one year | 40/41 | €15,232 | €3,127 | -€12,105 | -79.5% |
| Trade receivables | 40 | €232 | €2,356 | +€2,124 | +915% |
| Other amounts receivable | 41 | €15,000 | €771 | -€14,229 | -94.9% |
| Cash at bank and in hand | 54/58 | €15,540 | €15,139 | -€401 | -2.6% |
| Deferred charges and accrued income | 490/1 | €956 | €3,111 | +€2,155 | +225% |
| Total equity and liabilities | 10/49 | €166,139 | €147,412 | -€18,727 | -11.3% |
| Equity | 10/15 | €56,863 | €52,554 | -€4,309 | -7.6% |
| Contributions | 10/11 | €9,304 | €9,304 | = | 0.0% |
| Reserves | 13 | €48,811 | €48,811 | = | 0.0% |
| Distributable reserves | 133 | €48,811 | €48,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,252 | -€5,561 | -€4,309 | -344% |
| Amounts payable | 17/49 | €109,276 | €94,859 | -€14,418 | -13.2% |
| Amounts payable after more than one year | 17 | €62,918 | €36,669 | -€26,249 | -41.7% |
| Financial debts | 170/4 | €62,918 | €36,669 | -€26,249 | -41.7% |
| Amounts payable within one year | 42/48 | €42,642 | €55,409 | +€12,767 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €26,235 | €26,249 | +€13 | +0.1% |
| Trade debts | 44 | €4,536 | €10,442 | +€5,907 | +130% |
| Suppliers | 440/4 | €4,536 | €10,442 | +€5,907 | +130% |
| Taxes, remuneration and social security | 45 | €11,598 | €18,659 | +€7,061 | +60.9% |
| Taxes | 450/3 | €9,719 | €10,725 | +€1,006 | +10.4% |
| Remuneration and social security | 454/9 | €1,879 | €7,934 | +€6,055 | +322% |
| Other amounts payable | 47/48 | €273 | €59 | -€214 | -78.5% |
| Accrued charges and deferred income | 492/3 | €3,716 | €2,780 | -€936 | -25.2% |
| Remuneration, social security and pensions | 62 | €53,458 | €63,086 | +€9,628 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,775 | €12,971 | +€196 | +1.5% |
| Other operating charges | 640/8 | €1,300 | €1,204 | -€96 | -7.4% |
| Gross operating margin | 9900 | €92,292 | €76,689 | -€15,604 | -16.9% |
| Operating profit (loss) | 9901 | €24,759 | -€572 | -€25,331 | |
| Financial income | 75/76B | €36 | €57 | +€20 | +55.4% |
| Recurring financial income | 75 | €36 | €57 | +€20 | +55.4% |
| Financial charges | 65/66B | €7,859 | €3,698 | -€4,161 | -52.9% |
| Recurring financial charges | 65 | €7,859 | €3,698 | -€4,161 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €16,936 | -€4,214 | -€21,150 | |
| Income taxes | 67/77 | -€2,151 | €95 | +€2,246 | |
| Profit (loss) for the period | 9904 | €19,087 | -€4,309 | -€23,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,087 | -€4,309 | -€23,396 |
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 30 October 2026 via checked.be.