DE COIFFEUR: 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.
DE COIFFEUR
Largest movements
- Cash -€22,292
down €22,292 (-61.2%), from €36,418 to €14,126
mainly Tax, wage and social debts (-€23,712) and Debts after one year (-€14,410)
- Tangible fixed assets -€11,565
down €11,565 (-14.0%), from €82,544 to €70,978
of which Land and buildings: -€10,024
- Intangible fixed assets -€6,050
down €6,050 (-6.8%), from €89,220 to €83,170
- Current investments -€3,634
down €3,634 (-26.5%), from €13,736 to €10,102
- Receivables within one year +€3,428
up €3,428 (+192%), from €1,784 to €5,212
of which Trade receivables: +€5,077
- Tax, wage and social debts -€23,712
down €23,712 (-62.9%), from €37,687 to €13,976
of which Taxes: -€12,776
- Debts after one year -€14,410
down €14,410 (-16.8%), from €85,686 to €71,276
- Profit (loss) carried forward +€9,038
up €9,038 (+15.2%), from €59,455 to €68,493
- Trade debts -€7,690
down €7,690 (-64.6%), from €11,897 to €4,207
- Staff costs +€9,567
up €9,567 (+7.1%), from €134,127 to €143,694
- Gross operating margin +€7,219
up €7,219 (+4.2%), from €173,915 to €181,135
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 | €235,546 | €196,721 | -€38,825 | -16.5% |
| Fixed assets | 21/28 | €171,776 | €154,161 | -€17,615 | -10.3% |
| Intangible fixed assets | 21 | €89,220 | €83,170 | -€6,050 | -6.8% |
| Tangible fixed assets | 22/27 | €82,544 | €70,978 | -€11,565 | -14.0% |
| Land and buildings | 22 | €77,735 | €67,711 | -€10,024 | -12.9% |
| Plant, machinery and equipment | 23 | €1,594 | €960 | -€633 | -39.7% |
| Furniture and vehicles | 24 | €3,216 | €2,307 | -€908 | -28.3% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €63,770 | €42,560 | -€21,210 | -33.3% |
| Stocks and contracts in progress | 3 | €11,500 | €12,821 | +€1,321 | +11.5% |
| Stocks | 30/36 | €11,500 | €12,821 | +€1,321 | +11.5% |
| Amounts receivable within one year | 40/41 | €1,784 | €5,212 | +€3,428 | +192% |
| Trade receivables | 40 | €0 | €5,077 | +€5,077 | |
| Other amounts receivable | 41 | €1,784 | €135 | -€1,649 | -92.4% |
| Current investments | 50/53 | €13,736 | €10,102 | -€3,634 | -26.5% |
| Cash at bank and in hand | 54/58 | €36,418 | €14,126 | -€22,292 | -61.2% |
| Deferred charges and accrued income | 490/1 | €332 | €298 | -€34 | -10.3% |
| Total equity and liabilities | 10/49 | €235,546 | €196,721 | -€38,825 | -16.5% |
| Equity | 10/15 | €79,915 | €88,953 | +€9,038 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €59,455 | €68,493 | +€9,038 | +15.2% |
| Amounts payable | 17/49 | €155,632 | €107,768 | -€47,864 | -30.8% |
| Amounts payable after more than one year | 17 | €85,686 | €71,276 | -€14,410 | -16.8% |
| Financial debts | 170/4 | €85,686 | €71,276 | -€14,410 | -16.8% |
| Amounts payable within one year | 42/48 | €69,946 | €36,492 | -€33,454 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €15,235 | €15,591 | +€355 | +2.3% |
| Financial debts | 43 | €98 | €0 | -€98 | -100% |
| Credit institutions | 430/8 | €98 | €0 | -€98 | -100% |
| Trade debts | 44 | €11,897 | €4,207 | -€7,690 | -64.6% |
| Suppliers | 440/4 | €11,897 | €4,207 | -€7,690 | -64.6% |
| Taxes, remuneration and social security | 45 | €37,687 | €13,976 | -€23,712 | -62.9% |
| Taxes | 450/3 | €15,828 | €3,052 | -€12,776 | -80.7% |
| Remuneration and social security | 454/9 | €21,860 | €10,924 | -€10,936 | -50.0% |
| Other amounts payable | 47/48 | €5,029 | €2,719 | -€2,309 | -45.9% |
| Remuneration, social security and pensions | 62 | €134,127 | €143,694 | +€9,567 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,548 | €17,615 | +€67 | +0.4% |
| Other operating charges | 640/8 | €3,081 | €3,209 | +€128 | +4.2% |
| Gross operating margin | 9900 | €173,915 | €181,135 | +€7,219 | +4.2% |
| Operating profit (loss) | 9901 | €19,159 | €16,616 | -€2,543 | -13.3% |
| Financial income | 75/76B | €248 | €101 | -€146 | -59.1% |
| Recurring financial income | 75 | €248 | €101 | -€146 | -59.1% |
| Financial charges | 65/66B | €3,590 | €2,754 | -€836 | -23.3% |
| Recurring financial charges | 65 | €3,590 | €2,754 | -€836 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €15,817 | €13,964 | -€1,854 | -11.7% |
| Income taxes | 67/77 | €4,656 | €4,925 | +€270 | +5.8% |
| Profit (loss) for the period | 9904 | €11,162 | €9,038 | -€2,123 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,162 | €9,038 | -€2,123 | -19.0% |
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 23 October 2026 via checked.be.