DIVERGENCE 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.
DIVERGENCE COIFFURE
Largest movements
- Tangible fixed assets -€17,505
down €17,505 (-19.6%), from €89,532 to €72,027
of which Furniture and vehicles: -€13,272
- Cash +€8,546
up €8,546 (+55.7%), from €15,339 to €23,885
mainly Depreciation (+€17,505) and Other debts (+€2,885)
- Stocks and contracts +€1,219
up €1,219 (+79.7%), from €1,529 to €2,749
- Debts after one year -€11,352
down €11,352 (-51.8%), from €21,906 to €10,554
- Other debts +€2,885
up €2,885 (+9.8%), from €29,551 to €32,436
- Depreciation +€12,754
up €12,754 (+268%), from €4,751 to €17,505
- Gross operating margin +€7,181
up €7,181 (+9.1%), from €78,814 to €85,995
- Staff costs -€4,522
down €4,522 (-6.4%), from €70,358 to €65,837
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 | €108,547 | €100,096 | -€8,451 | -7.8% |
| Fixed assets | 21/28 | €89,532 | €72,027 | -€17,505 | -19.6% |
| Tangible fixed assets | 22/27 | €89,532 | €72,027 | -€17,505 | -19.6% |
| Land and buildings | 22 | €37,883 | €33,978 | -€3,905 | -10.3% |
| Plant, machinery and equipment | 23 | €1,418 | €1,091 | -€327 | -23.1% |
| Furniture and vehicles | 24 | €50,231 | €36,959 | -€13,272 | -26.4% |
| Current assets | 29/58 | €19,016 | €28,069 | +€9,054 | +47.6% |
| Stocks and contracts in progress | 3 | €1,529 | €2,749 | +€1,219 | +79.7% |
| Stocks | 30/36 | €1,529 | €2,749 | +€1,219 | +79.7% |
| Amounts receivable within one year | 40/41 | €93 | €7 | -€86 | -92.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €93 | €7 | -€86 | -92.5% |
| Cash at bank and in hand | 54/58 | €15,339 | €23,885 | +€8,546 | +55.7% |
| Deferred charges and accrued income | 490/1 | €2,054 | €1,428 | -€626 | -30.5% |
| Total equity and liabilities | 10/49 | €108,547 | €100,096 | -€8,451 | -7.8% |
| Equity | 10/15 | €31,154 | €31,187 | +€32 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,360 | €34,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,360 | €34,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,406 | -€9,373 | +€32 | +0.3% |
| Amounts payable | 17/49 | €77,393 | €68,909 | -€8,484 | -11.0% |
| Amounts payable after more than one year | 17 | €21,906 | €10,554 | -€11,352 | -51.8% |
| Financial debts | 170/4 | €21,906 | €10,554 | -€11,352 | -51.8% |
| Amounts payable within one year | 42/48 | €55,487 | €58,355 | +€2,868 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €11,185 | €11,352 | +€167 | +1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €724 | €1,179 | +€455 | +62.8% |
| Suppliers | 440/4 | €724 | €1,179 | +€455 | +62.8% |
| Taxes, remuneration and social security | 45 | €14,026 | €13,388 | -€638 | -4.5% |
| Taxes | 450/3 | €3,362 | €3,529 | +€166 | +4.9% |
| Remuneration and social security | 454/9 | €10,664 | €9,860 | -€804 | -7.5% |
| Other amounts payable | 47/48 | €29,551 | €32,436 | +€2,885 | +9.8% |
| Remuneration, social security and pensions | 62 | €70,358 | €65,837 | -€4,522 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,751 | €17,505 | +€12,754 | +268% |
| Other operating charges | 640/8 | €1,493 | €1,396 | -€97 | -6.5% |
| Gross operating margin | 9900 | €78,814 | €85,995 | +€7,181 | +9.1% |
| Operating profit (loss) | 9901 | €2,213 | €1,258 | -€954 | -43.1% |
| Financial income | 75/76B | €14 | €0 | -€13 | -97.6% |
| Recurring financial income | 75 | €14 | €0 | -€13 | -97.6% |
| Financial charges | 65/66B | €1,284 | €1,062 | -€222 | -17.3% |
| Recurring financial charges | 65 | €1,284 | €1,062 | -€222 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €942 | €197 | -€746 | -79.1% |
| Income taxes | 67/77 | €157 | €164 | +€7 | +4.5% |
| Profit (loss) for the period | 9904 | €785 | €32 | -€753 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €785 | €32 | -€753 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.