DALO COIFFURE: 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.
DALO COIFFURE
Largest movements
- Tangible fixed assets -€12,635
down €12,635 (-31.7%), from €39,878 to €27,243
of which Furniture and vehicles: -€11,957
- Receivables within one year -€4,215
down €4,215 (-92.8%), from €4,542 to €328
of which Trade receivables: -€4,214
- Cash -€3,025
down €3,025 (-6.2%), from €48,730 to €45,705
mainly Other debts (-€16,208) and Current portion of long-term debt (-€5,653)
- Other debts -€16,208
down €16,208 (-30.1%), from €53,844 to €37,635
- Current portion of long-term debt -€5,653
down €5,653 (-20.9%), from €27,075 to €21,421
- Trade debts +€4,371
up €4,371 (+40.7%), from €10,746 to €15,117
- Tax, wage and social debts -€2,754
down €2,754 (-7.9%), from €34,981 to €32,228
of which Taxes: -€3,002
- Profit (loss) carried forward +€1,767
up €1,767 (+1.8%), from -€99,317 to -€97,550
- Gross operating margin +€23,280
up €23,280 (+10.6%), from €219,949 to €243,229
- Staff costs +€7,540
up €7,540 (+3.5%), from €215,269 to €222,809
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 | €111,041 | €92,595 | -€18,447 | -16.6% |
| Fixed assets | 21/28 | €40,228 | €27,593 | -€12,635 | -31.4% |
| Tangible fixed assets | 22/27 | €39,878 | €27,243 | -€12,635 | -31.7% |
| Plant, machinery and equipment | 23 | €2,809 | €2,131 | -€678 | -24.1% |
| Furniture and vehicles | 24 | €37,069 | €25,112 | -€11,957 | -32.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €70,814 | €65,002 | -€5,812 | -8.2% |
| Stocks and contracts in progress | 3 | €17,542 | €18,467 | +€925 | +5.3% |
| Stocks | 30/36 | €17,542 | €18,467 | +€925 | +5.3% |
| Amounts receivable within one year | 40/41 | €4,542 | €328 | -€4,215 | -92.8% |
| Trade receivables | 40 | €4,542 | €328 | -€4,214 | -92.8% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €48,730 | €45,705 | -€3,025 | -6.2% |
| Deferred charges and accrued income | 490/1 | - | €502 | +€502 | |
| Total equity and liabilities | 10/49 | €111,041 | €92,595 | -€18,447 | -16.6% |
| Equity | 10/15 | -€23,857 | -€22,090 | +€1,767 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,860 | €56,860 | = | 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% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,317 | -€97,550 | +€1,767 | +1.8% |
| Amounts payable | 17/49 | €134,899 | €114,685 | -€20,214 | -15.0% |
| Amounts payable within one year | 42/48 | €134,899 | €114,685 | -€20,214 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €27,075 | €21,421 | -€5,653 | -20.9% |
| Financial debts | 43 | €8,253 | €8,283 | +€30 | +0.4% |
| Credit institutions | 430/8 | €8,253 | €8,283 | +€30 | +0.4% |
| Trade debts | 44 | €10,746 | €15,117 | +€4,371 | +40.7% |
| Suppliers | 440/4 | €10,746 | €15,117 | +€4,371 | +40.7% |
| Taxes, remuneration and social security | 45 | €34,981 | €32,228 | -€2,754 | -7.9% |
| Taxes | 450/3 | €20,608 | €17,606 | -€3,002 | -14.6% |
| Remuneration and social security | 454/9 | €14,373 | €14,621 | +€248 | +1.7% |
| Other amounts payable | 47/48 | €53,844 | €37,635 | -€16,208 | -30.1% |
| Remuneration, social security and pensions | 62 | €215,269 | €222,809 | +€7,540 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,221 | €13,515 | +€1,294 | +10.6% |
| Other operating charges | 640/8 | €2,705 | €1,562 | -€1,143 | -42.2% |
| Gross operating margin | 9900 | €219,949 | €243,229 | +€23,280 | +10.6% |
| Operating profit (loss) | 9901 | -€10,245 | €5,344 | +€15,589 | |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €3,918 | €3,450 | -€468 | -11.9% |
| Recurring financial charges | 65 | €3,918 | €3,450 | -€468 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,163 | €1,965 | +€16,128 | |
| Income taxes | 67/77 | €243 | €197 | -€45 | -18.6% |
| Profit (loss) for the period | 9904 | -€14,406 | €1,767 | +€16,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,406 | €1,767 | +€16,173 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.