COIFFURE SAM: 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 SAM
Largest movements
- Cash -€8
no longer reported in 2025 (was €8)
mainly Net result for the year (-€852)
- Profit (loss) carried forward -€852
down €852 (-2.7%), from -€31,098 to -€31,950
- Trade debts +€418
up €418 (+465.1%), from €90 to €508
- Other debts +€356
up €356 (+3.3%), from €10,873 to €11,229
- Accrued charges and deferred income +€70
new in 2025: €70
- Financial charges +€324
new in 2025: €324
- Other operating charges -€90
no longer reported in 2025 (was €90)
- Gross operating margin +€47
up €47 (+8.2%), from -€575 to -€528
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.
Cash bridge derived
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 | €325 | €316 | -€8 | -2.5% |
| Current assets | 29/58 | €325 | €316 | -€8 | -2.5% |
| Amounts receivable within one year | 40/41 | €316 | €316 | = | 0.0% |
| Other amounts receivable | 41 | €316 | €316 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €325 | €316 | -€8 | -2.5% |
| Equity | 10/15 | -€10,638 | -€11,490 | -€852 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,098 | -€31,950 | -€852 | -2.7% |
| Amounts payable | 17/49 | €10,962 | €11,806 | +€844 | +7.7% |
| Amounts payable within one year | 42/48 | €10,962 | €11,736 | +€774 | +7.1% |
| Trade debts | 44 | €90 | €508 | +€418 | +465.1% |
| Suppliers | 440/4 | €90 | €508 | +€418 | +465.1% |
| Other amounts payable | 47/48 | €10,873 | €11,229 | +€356 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Other operating charges | 640/8 | €90 | - | -€90 | |
| Gross operating margin | 9900 | -€575 | -€528 | +€47 | +8.2% |
| Operating profit (loss) | 9901 | -€665 | -€528 | +€137 | +20.6% |
| Financial charges | 65/66B | - | €324 | +€324 | |
| Recurring financial charges | 65 | - | €324 | +€324 | |
| Profit (loss) for the period before taxes | 9903 | -€665 | -€852 | -€187 | -28.2% |
| Profit (loss) for the period | 9904 | -€665 | -€852 | -€187 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€665 | -€852 | -€187 | -28.2% |
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 11 October 2026 via checked.be.