Coiffure Promode: 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 Promode
Largest movements
- Receivables within one year +€9,175
up €9,175 (+50.2%), from €18,282 to €27,457
of which Other amounts receivable: +€15,579
- Cash +€4,516
up €4,516 (+10.4%), from €43,324 to €47,840
mainly Net result for the year (+€18,160) and Depreciation (+€4,750)
- Tangible fixed assets -€3,635
down €3,635 (-22.3%), from €16,336 to €12,701
of which Other tangible fixed assets: -€1,895
- Stocks and contracts +€3,000
up €3,000 (+54.5%), from €5,500 to €8,500
- Reserves +€18,160
up €18,160 (+31.8%), from €57,073 to €75,232
- Trade debts -€5,144
down €5,144 (-67.1%), from €7,670 to €2,525
- Gross operating margin +€15,405
up €15,405 (+10.5%), from €147,400 to €162,806
- Staff costs +€5,787
up €5,787 (+4.7%), from €123,929 to €129,716
- Taxes +€2,591
up €2,591 (+52.5%), from €4,933 to €7,524
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 | €83,442 | €96,718 | +€13,276 | +15.9% |
| Fixed assets | 21/28 | €16,336 | €12,701 | -€3,635 | -22.3% |
| Tangible fixed assets | 22/27 | €16,336 | €12,701 | -€3,635 | -22.3% |
| Plant, machinery and equipment | 23 | €4,813 | €3,073 | -€1,740 | -36.1% |
| Other tangible fixed assets | 26 | €11,523 | €9,628 | -€1,895 | -16.4% |
| Current assets | 29/58 | €67,106 | €84,017 | +€16,911 | +25.2% |
| Stocks and contracts in progress | 3 | €5,500 | €8,500 | +€3,000 | +54.5% |
| Stocks | 30/36 | €5,500 | €8,500 | +€3,000 | +54.5% |
| Amounts receivable within one year | 40/41 | €18,282 | €27,457 | +€9,175 | +50.2% |
| Trade receivables | 40 | €11,759 | €5,355 | -€6,404 | -54.5% |
| Other amounts receivable | 41 | €6,523 | €22,102 | +€15,579 | +239% |
| Cash at bank and in hand | 54/58 | €43,324 | €47,840 | +€4,516 | +10.4% |
| Deferred charges and accrued income | 490/1 | €0 | €220 | +€220 | |
| Total equity and liabilities | 10/49 | €83,442 | €96,718 | +€13,276 | +15.9% |
| Equity | 10/15 | €58,073 | €76,232 | +€18,160 | +31.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €57,073 | €75,232 | +€18,160 | +31.8% |
| Distributable reserves | 133 | €57,073 | €75,232 | +€18,160 | +31.8% |
| Amounts payable | 17/49 | €25,370 | €20,486 | -€4,884 | -19.3% |
| Amounts payable within one year | 42/48 | €25,370 | €20,486 | -€4,884 | -19.3% |
| Trade debts | 44 | €7,670 | €2,525 | -€5,144 | -67.1% |
| Suppliers | 440/4 | €7,670 | €2,525 | -€5,144 | -67.1% |
| Advances received on contracts in progress | 46 | €43 | €0 | -€43 | -100% |
| Taxes, remuneration and social security | 45 | €17,096 | €17,961 | +€864 | +5.1% |
| Taxes | 450/3 | €5,044 | €4,591 | -€453 | -9.0% |
| Remuneration and social security | 454/9 | €12,053 | €13,370 | +€1,317 | +10.9% |
| Other amounts payable | 47/48 | €561 | €0 | -€561 | -100% |
| Remuneration, social security and pensions | 62 | €123,929 | €129,716 | +€5,787 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,560 | €4,750 | +€190 | +4.2% |
| Other operating charges | 640/8 | €563 | €1,559 | +€995 | +177% |
| Gross operating margin | 9900 | €147,400 | €162,806 | +€15,405 | +10.5% |
| Operating profit (loss) | 9901 | €18,347 | €26,780 | +€8,433 | +46.0% |
| Financial income | 75/76B | €0 | €246 | +€246 | +122,935% |
| Recurring financial income | 75 | €0 | €246 | +€246 | +122,935% |
| Financial charges | 65/66B | €1,518 | €1,343 | -€175 | -11.5% |
| Recurring financial charges | 65 | €1,518 | €1,343 | -€175 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €16,829 | €25,684 | +€8,854 | +52.6% |
| Income taxes | 67/77 | €4,933 | €7,524 | +€2,591 | +52.5% |
| Profit (loss) for the period | 9904 | €11,896 | €18,160 | +€6,263 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,896 | €18,160 | +€6,263 | +52.7% |
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 22 October 2026 via checked.be.