DALI COIFFURE: 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.
DALI COIFFURE
Largest movements
- Tangible fixed assets -€4,636
down €4,636 (-4.1%), from €114,210 to €109,574
of which Land and buildings: -€2,799
- Stocks and contracts -€3,471
down €3,471 (-22.5%), from €15,455 to €11,984
- Cash +€1,838
up €1,838 (+7.0%), from €26,355 to €28,193
mainly Depreciation (+€6,565) and Net result for the year (+€3,989)
- Other debts -€8,589
down €8,589 (-13.0%), from €66,094 to €57,505
- Profit (loss) carried forward +€3,989
up €3,989 (+11.6%), from -€34,501 to -€30,512
- Gross operating margin +€4,640
up €4,640 (+9.4%), from €49,348 to €53,987
- Purchases and services +€3,030
up €3,030 (+5.0%), from €60,588 to €63,618
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 | €156,233 | €149,964 | -€6,269 | -4.0% |
| Fixed assets | 21/28 | €114,423 | €109,787 | -€4,636 | -4.1% |
| Tangible fixed assets | 22/27 | €114,210 | €109,574 | -€4,636 | -4.1% |
| Land and buildings | 22 | €84,659 | €81,860 | -€2,799 | -3.3% |
| Plant, machinery and equipment | 23 | €29,402 | €27,140 | -€2,263 | -7.7% |
| Furniture and vehicles | 24 | €148 | €574 | +€426 | +287% |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €41,810 | €40,177 | -€1,633 | -3.9% |
| Stocks and contracts in progress | 3 | €15,455 | €11,984 | -€3,471 | -22.5% |
| Stocks | 30/36 | €15,455 | €11,984 | -€3,471 | -22.5% |
| Cash at bank and in hand | 54/58 | €26,355 | €28,193 | +€1,838 | +7.0% |
| Total equity and liabilities | 10/49 | €156,233 | €149,964 | -€6,269 | -4.0% |
| Equity | 10/15 | €78,810 | €82,799 | +€3,989 | +5.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €13,312 | €13,312 | = | 0.0% |
| Distributable reserves | 133 | €13,312 | €13,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,501 | -€30,512 | +€3,989 | +11.6% |
| Amounts payable | 17/49 | €77,422 | €67,165 | -€10,258 | -13.2% |
| Amounts payable within one year | 42/48 | €77,422 | €67,165 | -€10,258 | -13.2% |
| Trade debts | 44 | €3,309 | €3,011 | -€298 | -9.0% |
| Suppliers | 440/4 | €3,309 | €3,011 | -€298 | -9.0% |
| Taxes, remuneration and social security | 45 | €8,019 | €6,648 | -€1,371 | -17.1% |
| Taxes | 450/3 | €3,113 | €1,657 | -€1,456 | -46.8% |
| Remuneration and social security | 454/9 | €4,906 | €4,991 | +€86 | +1.7% |
| Other amounts payable | 47/48 | €66,094 | €57,505 | -€8,589 | -13.0% |
| Non-recurring operating income | 76A | - | €474 | +€474 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,588 | €63,618 | +€3,030 | +5.0% |
| Remuneration, social security and pensions | 62 | €39,874 | €40,159 | +€284 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,470 | €6,565 | +€95 | +1.5% |
| Other operating charges | 640/8 | €2,185 | €2,272 | +€88 | +4.0% |
| Non-recurring operating charges | 66A | €82 | €569 | +€487 | +591% |
| Gross operating margin | 9900 | €49,348 | €53,987 | +€4,640 | +9.4% |
| Operating profit (loss) | 9901 | €736 | €4,422 | +€3,686 | +501% |
| Financial charges | 65/66B | €287 | €292 | +€5 | +1.6% |
| Recurring financial charges | 65 | €180 | €165 | -€15 | -8.4% |
| Non-recurring financial charges | 66B | €107 | €127 | +€20 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €448 | €4,130 | +€3,682 | +821% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €309 | €3,989 | +€3,680 | +1,192% |
| Profit (loss) for the period to be appropriated | 9905 | €309 | €3,989 | +€3,680 | +1,192% |
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 20 October 2026 via checked.be.