COIFFURE ZEN: 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 ZEN
Largest movements
- Tangible fixed assets -€3,490
down €3,490 (-56.6%), from €6,167 to €2,677
of which Other tangible fixed assets: -€3,571
- Receivables within one year -€2,181
no longer reported in 2025 (was €2,181)
- Profit (loss) carried forward +€13,968
up €13,968 (+20.1%), from -€69,348 to -€55,380
- Trade debts -€6,377
down €6,377 (-72.5%), from €8,790 to €2,414
- Other debts -€5,882
down €5,882 (-20.5%), from €28,626 to €22,744
- Tax, wage and social debts -€4,684
down €4,684 (-41.8%), from €11,202 to €6,518
of which Remuneration and social security: -€2,749
- Current portion of long-term debt -€2,671
down €2,671 (-41.6%), from €6,419 to €3,748
- Staff costs -€25,291
down €25,291 (-60.6%), from €41,741 to €16,449
- Gross operating margin +€3,139
up €3,139 (+9.1%), from €34,577 to €37,715
- Other operating charges -€1,626
down €1,626 (-65.1%), from €2,499 to €873
- Financial charges -€777
down €777 (-26.3%), from €2,952 to €2,175
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 | €15,836 | €10,190 | -€5,646 | -35.7% |
| Fixed assets | 21/28 | €10,725 | €7,235 | -€3,490 | -32.5% |
| Tangible fixed assets | 22/27 | €6,167 | €2,677 | -€3,490 | -56.6% |
| Plant, machinery and equipment | 23 | €756 | €452 | -€304 | -40.2% |
| Furniture and vehicles | 24 | €894 | €1,278 | +€384 | +42.9% |
| Other tangible fixed assets | 26 | €4,517 | €946 | -€3,571 | -79.1% |
| Financial fixed assets | 28 | €4,558 | €4,558 | = | 0.0% |
| Current assets | 29/58 | €5,111 | €2,955 | -€2,156 | -42.2% |
| Stocks and contracts in progress | 3 | €2,715 | €2,732 | +€17 | +0.6% |
| Stocks | 30/36 | €2,715 | €2,732 | +€17 | +0.6% |
| Amounts receivable within one year | 40/41 | €2,181 | - | -€2,181 | |
| Trade receivables | 40 | €2,181 | - | -€2,181 | |
| Cash at bank and in hand | 54/58 | €12 | €12 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €203 | €210 | +€7 | +3.7% |
| Total equity and liabilities | 10/49 | €15,836 | €10,190 | -€5,646 | -35.7% |
| Equity | 10/15 | -€39,202 | -€25,234 | +€13,968 | +35.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,746 | €17,746 | = | 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% |
| Tax-exempt reserves | 132 | €15,886 | €15,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,348 | -€55,380 | +€13,968 | +20.1% |
| Amounts payable | 17/49 | €55,038 | €35,423 | -€19,614 | -35.6% |
| Amounts payable within one year | 42/48 | €55,038 | €35,423 | -€19,614 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €6,419 | €3,748 | -€2,671 | -41.6% |
| Trade debts | 44 | €8,790 | €2,414 | -€6,377 | -72.5% |
| Suppliers | 440/4 | €8,790 | €2,414 | -€6,377 | -72.5% |
| Taxes, remuneration and social security | 45 | €11,202 | €6,518 | -€4,684 | -41.8% |
| Taxes | 450/3 | €6,590 | €4,656 | -€1,934 | -29.4% |
| Remuneration and social security | 454/9 | €4,611 | €1,862 | -€2,749 | -59.6% |
| Other amounts payable | 47/48 | €28,626 | €22,744 | -€5,882 | -20.5% |
| Remuneration, social security and pensions | 62 | €41,741 | €16,449 | -€25,291 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,984 | €4,109 | +€125 | +3.1% |
| Other operating charges | 640/8 | €2,499 | €873 | -€1,626 | -65.1% |
| Gross operating margin | 9900 | €34,577 | €37,715 | +€3,139 | +9.1% |
| Operating profit (loss) | 9901 | -€13,647 | €16,284 | +€29,931 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,952 | €2,175 | -€777 | -26.3% |
| Recurring financial charges | 65 | €2,952 | €2,175 | -€777 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,597 | €14,108 | +€30,705 | |
| Income taxes | 67/77 | €133 | €140 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | -€16,730 | €13,968 | +€30,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,730 | €13,968 | +€30,698 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.