COIFFURE VERHEYE: what changed
COIFFURE VERHEYE
Largest movements
- Tangible fixed assets -€13,908
down €13,908 (-53.0%), from €26,264 to €12,356
of which Land and buildings: -€13,294
- Cash +€4,808
up €4,808 (+9.9%), from €48,765 to €53,574
mainly Depreciation (+€13,908) and Net result for the year (+€4,145)
- Receivables within one year -€2,117
down €2,117 (-38.9%), from €5,436 to €3,320
of which Other amounts receivable: -€1,357
- Stocks and contracts -€1,330
down €1,330 (-9.9%), from €13,501 to €12,170
- Debts after one year -€16,202
down €16,202 (-53.4%), from €30,366 to €14,164
- Reserves +€4,145
up €4,145 (+42.7%), from €9,715 to €13,860
- Tax, wage and social debts -€1,111
down €1,111 (-5.7%), from €19,317 to €18,206
of which Taxes: -€1,733
- Other debts -€1,094
no longer reported in 2025 (was €1,094)
- Gross operating margin -€12,286
down €12,286 (-10.2%), from €120,207 to €107,922
- Staff costs -€1,909
down €1,909 (-2.2%), from €85,209 to €83,300
- Depreciation -€1,864
down €1,864 (-11.8%), from €15,772 to €13,908
- Taxes -€1,256
down €1,256 (-29.2%), from €4,299 to €3,043
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 | €94,486 | €81,939 | -€12,547 | -13.3% |
| Fixed assets | 21/28 | €26,784 | €12,876 | -€13,908 | -51.9% |
| Tangible fixed assets | 22/27 | €26,264 | €12,356 | -€13,908 | -53.0% |
| Land and buildings | 22 | €25,261 | €11,966 | -€13,294 | -52.6% |
| Plant, machinery and equipment | 23 | €934 | €390 | -€544 | -58.3% |
| Furniture and vehicles | 24 | €69 | - | -€69 | |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €67,702 | €69,063 | +€1,361 | +2.0% |
| Stocks and contracts in progress | 3 | €13,501 | €12,170 | -€1,330 | -9.9% |
| Stocks | 30/36 | €13,501 | €12,170 | -€1,330 | -9.9% |
| Amounts receivable within one year | 40/41 | €5,436 | €3,320 | -€2,117 | -38.9% |
| Trade receivables | 40 | €2,688 | €1,928 | -€760 | -28.3% |
| Other amounts receivable | 41 | €2,748 | €1,391 | -€1,357 | -49.4% |
| Cash at bank and in hand | 54/58 | €48,765 | €53,574 | +€4,808 | +9.9% |
| Total equity and liabilities | 10/49 | €94,486 | €81,939 | -€12,547 | -13.3% |
| Equity | 10/15 | €28,307 | €32,452 | +€4,145 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,715 | €13,860 | +€4,145 | +42.7% |
| Distributable reserves | 133 | €9,715 | €13,860 | +€4,145 | +42.7% |
| Amounts payable | 17/49 | €66,179 | €49,487 | -€16,692 | -25.2% |
| Amounts payable after more than one year | 17 | €30,366 | €14,164 | -€16,202 | -53.4% |
| Financial debts | 170/4 | €30,366 | €14,164 | -€16,202 | -53.4% |
| Amounts payable within one year | 42/48 | €35,813 | €35,322 | -€490 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €15,372 | €16,202 | +€830 | +5.4% |
| Trade debts | 44 | €30 | €914 | +€884 | +2,948% |
| Suppliers | 440/4 | €30 | €914 | +€884 | +2,948% |
| Taxes, remuneration and social security | 45 | €19,317 | €18,206 | -€1,111 | -5.7% |
| Taxes | 450/3 | €14,812 | €13,079 | -€1,733 | -11.7% |
| Remuneration and social security | 454/9 | €4,505 | €5,127 | +€622 | +13.8% |
| Other amounts payable | 47/48 | €1,094 | - | -€1,094 | |
| Remuneration, social security and pensions | 62 | €85,209 | €83,300 | -€1,909 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,772 | €13,908 | -€1,864 | -11.8% |
| Other operating charges | 640/8 | €1,325 | €1,621 | +€296 | +22.3% |
| Gross operating margin | 9900 | €120,207 | €107,922 | -€12,286 | -10.2% |
| Operating profit (loss) | 9901 | €17,902 | €9,093 | -€8,809 | -49.2% |
| Financial income | 75/76B | €640 | €764 | +€123 | +19.3% |
| Recurring financial income | 75 | €640 | €764 | +€123 | +19.3% |
| Financial charges | 65/66B | €3,384 | €2,668 | -€715 | -21.1% |
| Recurring financial charges | 65 | €3,384 | €2,668 | -€715 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €15,158 | €7,188 | -€7,970 | -52.6% |
| Income taxes | 67/77 | €4,299 | €3,043 | -€1,256 | -29.2% |
| Profit (loss) for the period | 9904 | €10,859 | €4,145 | -€6,714 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,859 | €4,145 | -€6,714 | -61.8% |
Next steps
Calculation and sources
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 3 November 2026 via checked.be.