Comilfoo Haircare: 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.
Comilfoo Haircare
Largest movements
- Tangible fixed assets -€24,557
down €24,557 (-7.7%), from €320,669 to €296,112
of which Land and buildings: -€16,437
- Debts after one year -€16,487
down €16,487 (-6.5%), from €255,551 to €239,064
- Other debts -€6,148
no longer reported in 2025 (was €6,148)
- Gross operating margin -€9,672
down €9,672 (-24.8%), from €38,969 to €29,297
- Taxes -€2,313
down €2,313 (-82.2%), from €2,815 to €502
- Depreciation -€817
down €817 (-3.2%), from €25,374 to €24,557
- Financial charges -€395
down €395 (-9.8%), from €4,046 to €3,651
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 | €348,053 | €326,729 | -€21,324 | -6.1% |
| Fixed assets | 21/28 | €320,669 | €296,112 | -€24,557 | -7.7% |
| Tangible fixed assets | 22/27 | €320,669 | €296,112 | -€24,557 | -7.7% |
| Land and buildings | 22 | €216,786 | €200,350 | -€16,437 | -7.6% |
| Plant, machinery and equipment | 23 | €10,755 | €8,744 | -€2,011 | -18.7% |
| Furniture and vehicles | 24 | €684 | - | -€684 | |
| Other tangible fixed assets | 26 | €92,445 | €87,018 | -€5,426 | -5.9% |
| Current assets | 29/58 | €27,384 | €30,617 | +€3,233 | +11.8% |
| Stocks and contracts in progress | 3 | €661 | €1,219 | +€558 | +84.3% |
| Stocks | 30/36 | €661 | €1,219 | +€558 | +84.3% |
| Amounts receivable within one year | 40/41 | €4,853 | €4,969 | +€116 | +2.4% |
| Trade receivables | 40 | €4,853 | €4,969 | +€116 | +2.4% |
| Cash at bank and in hand | 54/58 | €21,870 | €22,330 | +€460 | +2.1% |
| Deferred charges and accrued income | 490/1 | - | €2,100 | +€2,100 | |
| Total equity and liabilities | 10/49 | €348,053 | €326,729 | -€21,324 | -6.1% |
| Equity | 10/15 | €51,795 | €52,042 | +€246 | +0.5% |
| Contributions | 10/11 | €22,400 | €22,400 | = | 0.0% |
| Reserves | 13 | €21,856 | €22,102 | +€246 | +1.1% |
| Distributable reserves | 133 | €21,856 | €22,102 | +€246 | +1.1% |
| Profit (loss) carried forward | 14 | €7,539 | €7,539 | = | 0.0% |
| Amounts payable | 17/49 | €296,258 | €274,687 | -€21,571 | -7.3% |
| Amounts payable after more than one year | 17 | €255,551 | €239,064 | -€16,487 | -6.5% |
| Financial debts | 170/4 | €255,551 | €239,064 | -€16,487 | -6.5% |
| Amounts payable within one year | 42/48 | €40,707 | €35,624 | -€5,083 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €18,674 | €16,487 | -€2,187 | -11.7% |
| Trade debts | 44 | €7,874 | €8,816 | +€942 | +12.0% |
| Suppliers | 440/4 | €7,874 | €8,816 | +€942 | +12.0% |
| Taxes, remuneration and social security | 45 | €8,010 | €10,321 | +€2,311 | +28.8% |
| Taxes | 450/3 | €4,760 | €6,608 | +€1,848 | +38.8% |
| Remuneration and social security | 454/9 | €3,250 | €3,712 | +€462 | +14.2% |
| Other amounts payable | 47/48 | €6,148 | - | -€6,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,374 | €24,557 | -€817 | -3.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,969 | €29,297 | -€9,672 | -24.8% |
| Operating profit (loss) | 9901 | €13,208 | €4,340 | -€8,868 | -67.1% |
| Financial income | 75/76B | €52 | €59 | +€6 | +12.3% |
| Recurring financial income | 75 | €52 | €59 | +€6 | +12.3% |
| Financial charges | 65/66B | €4,046 | €3,651 | -€395 | -9.8% |
| Recurring financial charges | 65 | €4,046 | €3,651 | -€395 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €9,214 | €748 | -€8,466 | -91.9% |
| Income taxes | 67/77 | €2,815 | €502 | -€2,313 | -82.2% |
| Profit (loss) for the period | 9904 | €6,399 | €246 | -€6,153 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,399 | €246 | -€6,153 | -96.2% |
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 25 October 2026 via checked.be.