COIFFURE VAN LAERE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
COIFFURE VAN LAERE
Largest movements
- Receivables within one year +€1,908
up €1,908 (+910%), from €210 to €2,117
of which Trade receivables: +€2,039
- Cash -€1,225
down €1,225 (-18.5%), from €6,624 to €5,399
mainly Investment in fixed assets (net) (-€1,912) and Receivables within one year (-€1,908)
- Deferred charges and accrued income +€906
up €906 (+99.6%), from €909 to €1,815
- Tangible fixed assets -€613
down €613 (-16.5%), from €3,723 to €3,110
- Tax, wage and social debts +€2,216
up €2,216 (+31.3%), from €7,073 to €9,289
of which Remuneration and social security: +€1,268
- Other debts -€1,761
down €1,761 (-3.7%), from €47,538 to €45,777
- Trade debts -€1,575
down €1,575 (-37.7%), from €4,175 to €2,599
- Profit (loss) carried forward +€1,546
up €1,546 (+2.4%), from -€64,819 to -€63,273
- Accrued charges and deferred income +€700
up €700 (+1,746%), from €40 to €740
- Gross operating margin +€6,344
up €6,344 (+27.1%), from €23,408 to €29,752
- Staff costs +€2,687
up €2,687 (+12.1%), from €22,160 to €24,847
- Depreciation -€299
down €299 (-10.6%), from €2,825 to €2,525
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,465 | €15,591 | +€1,126 | +7.8% |
| Fixed assets | 21/28 | €3,723 | €3,110 | -€613 | -16.5% |
| Tangible fixed assets | 22/27 | €3,723 | €3,110 | -€613 | -16.5% |
| Plant, machinery and equipment | 23 | €3,723 | €3,110 | -€613 | -16.5% |
| Current assets | 29/58 | €10,743 | €12,482 | +€1,739 | +16.2% |
| Stocks and contracts in progress | 3 | €3,000 | €3,150 | +€150 | +5.0% |
| Stocks | 30/36 | €3,000 | €3,150 | +€150 | +5.0% |
| Amounts receivable within one year | 40/41 | €210 | €2,117 | +€1,908 | +910% |
| Trade receivables | 40 | - | €2,039 | +€2,039 | |
| Other amounts receivable | 41 | €210 | €78 | -€131 | -62.6% |
| Cash at bank and in hand | 54/58 | €6,624 | €5,399 | -€1,225 | -18.5% |
| Deferred charges and accrued income | 490/1 | €909 | €1,815 | +€906 | +99.6% |
| Total equity and liabilities | 10/49 | €14,465 | €15,591 | +€1,126 | +7.8% |
| Equity | 10/15 | -€44,359 | -€42,813 | +€1,546 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,819 | -€63,273 | +€1,546 | +2.4% |
| Amounts payable | 17/49 | €58,825 | €58,405 | -€420 | -0.7% |
| Amounts payable within one year | 42/48 | €58,785 | €57,665 | -€1,120 | -1.9% |
| Trade debts | 44 | €4,175 | €2,599 | -€1,575 | -37.7% |
| Suppliers | 440/4 | €4,175 | €2,599 | -€1,575 | -37.7% |
| Taxes, remuneration and social security | 45 | €7,073 | €9,289 | +€2,216 | +31.3% |
| Taxes | 450/3 | €796 | €1,743 | +€948 | +119% |
| Remuneration and social security | 454/9 | €6,277 | €7,545 | +€1,268 | +20.2% |
| Other amounts payable | 47/48 | €47,538 | €45,777 | -€1,761 | -3.7% |
| Accrued charges and deferred income | 492/3 | €40 | €740 | +€700 | +1,746% |
| Remuneration, social security and pensions | 62 | €22,160 | €24,847 | +€2,687 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €2,525 | -€299 | -10.6% |
| Other operating charges | 640/8 | €707 | €736 | +€29 | +4.1% |
| Gross operating margin | 9900 | €23,408 | €29,752 | +€6,344 | +27.1% |
| Operating profit (loss) | 9901 | -€2,284 | €1,643 | +€3,927 | |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €167 | €97 | -€70 | -41.7% |
| Recurring financial charges | 65 | €167 | €97 | -€70 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,422 | €1,546 | +€3,968 | |
| Profit (loss) for the period | 9904 | -€2,422 | €1,546 | +€3,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,422 | €1,546 | +€3,968 |
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 1 November 2026 via checked.be.