Deville Coiffure: what changed
Two fiscal 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.
Deville Coiffure
Largest movements
- Cash +€14,531
up €14,531 (+12.3%), from €118,262 to €132,793
mainly Net result for the year (+€19,701) and Depreciation (+€4,222)
- Receivables within one year +€6,710
up €6,710 (+4.7%), from €141,388 to €148,098
of which Other amounts receivable: +€7,864
- Tangible fixed assets -€4,222
down €4,222 (-30.2%), from €13,992 to €9,770
of which Other tangible fixed assets: -€3,666
- Reserves +€19,701
up €19,701 (+10.4%), from €189,496 to €209,196
of which Distributable reserves: +€19,701
- Other debts -€9,000
no longer reported in 2025 (was €9,000)
- Trade debts +€4,035
up €4,035 (+34.3%), from €11,768 to €15,803
- Gross operating margin +€20,400
up €20,400 (+8.7%), from €234,069 to €254,469
- Staff costs +€19,220
up €19,220 (+9.7%), from €197,574 to €216,794
- Taxes -€9,378
down €9,378 (-51.0%), from €18,391 to €9,014
- Financial charges +€2,917
up €2,917 (+244.7%), from €1,192 to €4,109
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.
Cash bridge derived
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 | €353,963 | €371,194 | +€17,231 | +4.9% |
| Fixed assets | 21/28 | €16,947 | €12,726 | -€4,222 | -24.9% |
| Tangible fixed assets | 22/27 | €13,992 | €9,770 | -€4,222 | -30.2% |
| Furniture and vehicles | 24 | €1,667 | €1,111 | -€556 | -33.3% |
| Other tangible fixed assets | 26 | €12,325 | €8,659 | -€3,666 | -29.7% |
| Financial fixed assets | 28 | €2,955 | €2,955 | = | 0.0% |
| Current assets | 29/58 | €337,015 | €358,468 | +€21,453 | +6.4% |
| Stocks and contracts in progress | 3 | €16,623 | €16,836 | +€212 | +1.3% |
| Stocks | 30/36 | €16,623 | €16,836 | +€212 | +1.3% |
| Amounts receivable within one year | 40/41 | €141,388 | €148,098 | +€6,710 | +4.7% |
| Trade receivables | 40 | €22,220 | €21,066 | -€1,154 | -5.2% |
| Other amounts receivable | 41 | €119,167 | €127,032 | +€7,864 | +6.6% |
| Cash at bank and in hand | 54/58 | €118,262 | €132,793 | +€14,531 | +12.3% |
| Deferred charges and accrued income | 490/1 | €60,742 | €60,742 | = | 0.0% |
| Total equity and liabilities | 10/49 | €353,963 | €371,194 | +€17,231 | +4.9% |
| Equity | 10/15 | €240,089 | €259,790 | +€19,701 | +8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €189,496 | €209,196 | +€19,701 | +10.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,834 | €108,834 | = | 0.0% |
| Distributable reserves | 133 | €78,803 | €98,503 | +€19,701 | +25.0% |
| Profit (loss) carried forward | 14 | €32,001 | €32,001 | = | 0.0% |
| Provisions and deferred taxes | 16 | €56,066 | €56,066 | = | 0.0% |
| Deferred taxes | 168 | €56,066 | €56,066 | = | 0.0% |
| Amounts payable | 17/49 | €57,808 | €55,338 | -€2,469 | -4.3% |
| Amounts payable within one year | 42/48 | €57,808 | €55,338 | -€2,469 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €3,674 | €3,867 | +€193 | +5.2% |
| Trade debts | 44 | €11,768 | €15,803 | +€4,035 | +34.3% |
| Suppliers | 440/4 | €11,768 | €15,803 | +€4,035 | +34.3% |
| Taxes, remuneration and social security | 45 | €33,365 | €35,668 | +€2,303 | +6.9% |
| Taxes | 450/3 | €21,801 | €22,938 | +€1,137 | +5.2% |
| Remuneration and social security | 454/9 | €11,564 | €12,730 | +€1,166 | +10.1% |
| Other amounts payable | 47/48 | €9,000 | - | -€9,000 | |
| Remuneration, social security and pensions | 62 | €197,574 | €216,794 | +€19,220 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,047 | €4,222 | -€1,825 | -30.2% |
| Other operating charges | 640/8 | €1,946 | €858 | -€1,088 | -55.9% |
| Gross operating margin | 9900 | €234,069 | €254,469 | +€20,400 | +8.7% |
| Operating profit (loss) | 9901 | €28,502 | €32,596 | +€4,094 | +14.4% |
| Financial income | 75/76B | €489 | €228 | -€261 | -53.4% |
| Recurring financial income | 75 | €489 | €228 | -€261 | -53.4% |
| Financial charges | 65/66B | €1,192 | €4,109 | +€2,917 | +244.7% |
| Recurring financial charges | 65 | €1,192 | €4,109 | +€2,917 | +244.7% |
| Profit (loss) for the period before taxes | 9903 | €27,799 | €28,714 | +€916 | +3.3% |
| Income taxes | 67/77 | €18,391 | €9,014 | -€9,378 | -51.0% |
| Profit (loss) for the period | 9904 | €9,407 | €19,701 | +€10,293 | +109.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,407 | €19,701 | +€10,293 | +109.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.