DIVA 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.
DIVA COIFFEUR
Largest movements
- Receivables within one year +€3,544
up €3,544 (+8,839%), from €40 to €3,584
of which Trade receivables: +€2,113
- Cash +€1,294
up €1,294 (+1,097%), from €118 to €1,412
mainly Trade debts (+€3,954) and Net result for the year (+€1,900)
- Trade debts +€3,954
up €3,954 (+1,343%), from €294 to €4,249
- Profit (loss) carried forward +€1,900
up €1,900 (+74.1%), from -€2,562 to -€663
- Accrued charges and deferred income -€726
no longer reported in 2025 (was €726)
- Other debts -€300
no longer reported in 2025 (was €300)
- Gross operating margin +€4,376
up €4,376, from -€1,995 to €2,381
- Other operating charges -€194
down €194 (-37.7%), from €514 to €320
- Financial charges +€108
up €108 (+203%), from €53 to €161
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 | €258 | €5,096 | +€4,838 | +1,875% |
| Current assets | 29/58 | €258 | €5,096 | +€4,838 | +1,875% |
| Stocks and contracts in progress | 3 | €100 | €100 | = | 0.0% |
| Stocks | 30/36 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40 | €3,584 | +€3,544 | +8,839% |
| Trade receivables | 40 | €40 | €2,153 | +€2,113 | +5,271% |
| Other amounts receivable | 41 | - | €1,430 | +€1,430 | |
| Cash at bank and in hand | 54/58 | €118 | €1,412 | +€1,294 | +1,097% |
| Total equity and liabilities | 10/49 | €258 | €5,096 | +€4,838 | +1,875% |
| Equity | 10/15 | -€1,062 | €837 | +€1,900 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,562 | -€663 | +€1,900 | +74.1% |
| Amounts payable | 17/49 | €1,320 | €4,259 | +€2,938 | +223% |
| Amounts payable within one year | 42/48 | €594 | €4,259 | +€3,664 | +616% |
| Current portion of amounts payable after more than one year | 42 | - | €10 | +€10 | |
| Trade debts | 44 | €294 | €4,249 | +€3,954 | +1,343% |
| Suppliers | 440/4 | €294 | €4,249 | +€3,954 | +1,343% |
| Other amounts payable | 47/48 | €300 | - | -€300 | |
| Accrued charges and deferred income | 492/3 | €726 | - | -€726 | |
| Other operating charges | 640/8 | €514 | €320 | -€194 | -37.7% |
| Gross operating margin | 9900 | -€1,995 | €2,381 | +€4,376 | |
| Operating profit (loss) | 9901 | -€2,509 | €2,061 | +€4,570 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €53 | €161 | +€108 | +203% |
| Recurring financial charges | 65 | €53 | €161 | +€108 | +203% |
| Profit (loss) for the period before taxes | 9903 | -€2,562 | €1,900 | +€4,462 | |
| Profit (loss) for the period | 9904 | -€2,562 | €1,900 | +€4,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,562 | €1,900 | +€4,462 |
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 14 October 2026 via checked.be.