Coiffure Unique: what changed
Two fiscal 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 Unique
Largest movements
- Tangible fixed assets -€9,760
down €9,760 (-15.5%), from €63,038 to €53,277
of which Land and buildings: -€20,544
- Cash +€7,626
up €7,626 (+18.4%), from €41,556 to €49,183
mainly Depreciation (+€9,760) and Net result for the year (+€8,183)
- Deferred charges and accrued income -€1,658
down €1,658 (-60.8%), from €2,729 to €1,070
- Receivables within one year -€1,400
down €1,400 (-23.8%), from €5,882 to €4,482
of which Other amounts receivable: -€1,498
- Debts after one year -€9,996
down €9,996 (-21.0%), from €47,561 to €37,565
- Profit (loss) carried forward +€8,183
up €8,183 (+54.4%), from -€15,042 to -€6,859
- Current portion of long-term debt -€3,810
down €3,810 (-27.6%), from €13,806 to €9,996
- Trade debts -€3,524
down €3,524 (-56.9%), from €6,188 to €2,665
- Tax, wage and social debts +€3,372
up €3,372 (+36.2%), from €9,315 to €12,687
of which Remuneration and social security: +€3,808
- Gross operating margin +€7,618
up €7,618 (+35.2%), from €21,664 to €29,282
- Other operating charges +€1,631
up €1,631 (+218.7%), from €746 to €2,376
- Taxes +€1,119
up €1,119 (+21.2%), from €5,272 to €6,390
- Financial charges -€1,002
down €1,002 (-24.9%), from €4,030 to €3,028
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 | €116,860 | €112,172 | -€4,688 | -4.0% |
| Fixed assets | 21/28 | €63,038 | €53,277 | -€9,760 | -15.5% |
| Tangible fixed assets | 22/27 | €63,038 | €53,277 | -€9,760 | -15.5% |
| Land and buildings | 22 | €63,038 | €42,494 | -€20,544 | -32.6% |
| Plant, machinery and equipment | 23 | - | €10,784 | +€10,784 | |
| Current assets | 29/58 | €53,823 | €58,895 | +€5,072 | +9.4% |
| Stocks and contracts in progress | 3 | €3,655 | €4,159 | +€504 | +13.8% |
| Stocks | 30/36 | €3,655 | €4,159 | +€504 | +13.8% |
| Amounts receivable within one year | 40/41 | €5,882 | €4,482 | -€1,400 | -23.8% |
| Trade receivables | 40 | €339 | €437 | +€98 | +29.0% |
| Other amounts receivable | 41 | €5,544 | €4,046 | -€1,498 | -27.0% |
| Cash at bank and in hand | 54/58 | €41,556 | €49,183 | +€7,626 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,729 | €1,070 | -€1,658 | -60.8% |
| Total equity and liabilities | 10/49 | €116,860 | €112,172 | -€4,688 | -4.0% |
| Equity | 10/15 | €34,577 | €42,760 | +€8,183 | +23.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €29,619 | €29,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €29,619 | €29,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,042 | -€6,859 | +€8,183 | +54.4% |
| Amounts payable | 17/49 | €82,284 | €69,413 | -€12,871 | -15.6% |
| Amounts payable after more than one year | 17 | €47,561 | €37,565 | -€9,996 | -21.0% |
| Financial debts | 170/4 | €47,561 | €37,565 | -€9,996 | -21.0% |
| Amounts payable within one year | 42/48 | €34,309 | €31,848 | -€2,462 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €13,806 | €9,996 | -€3,810 | -27.6% |
| Financial debts | 43 | €5,000 | €6,500 | +€1,500 | +30.0% |
| Credit institutions | 430/8 | €5,000 | €6,500 | +€1,500 | +30.0% |
| Trade debts | 44 | €6,188 | €2,665 | -€3,524 | -56.9% |
| Suppliers | 440/4 | €6,188 | €2,665 | -€3,524 | -56.9% |
| Taxes, remuneration and social security | 45 | €9,315 | €12,687 | +€3,372 | +36.2% |
| Taxes | 450/3 | €3,227 | €2,792 | -€436 | -13.5% |
| Remuneration and social security | 454/9 | €6,087 | €9,895 | +€3,808 | +62.6% |
| Accrued charges and deferred income | 492/3 | €413 | €0 | -€413 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,760 | €9,760 | = | 0.0% |
| Other operating charges | 640/8 | €746 | €2,376 | +€1,631 | +218.7% |
| Gross operating margin | 9900 | €21,664 | €29,282 | +€7,618 | +35.2% |
| Operating profit (loss) | 9901 | €11,158 | €17,145 | +€5,987 | +53.7% |
| Financial income | 75/76B | €560 | €456 | -€104 | -18.6% |
| Recurring financial income | 75 | €560 | €456 | -€104 | -18.6% |
| Financial charges | 65/66B | €4,030 | €3,028 | -€1,002 | -24.9% |
| Recurring financial charges | 65 | €4,030 | €3,028 | -€1,002 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €7,688 | €14,573 | +€6,885 | +89.6% |
| Income taxes | 67/77 | €5,272 | €6,390 | +€1,119 | +21.2% |
| Profit (loss) for the period | 9904 | €2,416 | €8,183 | +€5,766 | +238.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | €8,183 | +€5,766 | +238.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.