ELITE COIFF: 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.
ELITE COIFF
Largest movements
- Stocks and contracts +€65,424
up €65,424 (+13.3%), from €490,716 to €556,140
- Cash -€43,412
down €43,412 (-26.9%), from €161,578 to €118,166
mainly Stocks and contracts (-€65,424) and Trade debts (-€34,329)
- Receivables within one year -€35,304
down €35,304 (-45.6%), from €77,504 to €42,200
of which Trade receivables: -€29,795
- Deferred charges and accrued income +€14,760
up €14,760 (+814.7%), from €1,812 to €16,572
- Profit (loss) carried forward +€34,830
up €34,830 (+172.5%), from €20,193 to €55,023
- Trade debts -€34,329
down €34,329 (-41.1%), from €83,588 to €49,259
- Other debts +€18,236
new in 2025: €18,236
- Tax, wage and social debts -€10,126
down €10,126 (-48.9%), from €20,728 to €10,601
of which Taxes: -€12,315
- Depreciation -€56,293
down €56,293 (-98.1%), from €57,401 to €1,108
- Gross operating margin +€53,446
up €53,446 (+73.6%), from €72,620 to €126,066
- Other operating charges -€13,229
down €13,229 (-94.8%), from €13,949 to €720
- Staff costs -€6,836
down €6,836 (-7.9%), from €87,071 to €80,235
- Financial income -€2,967
down €2,967 (-57.1%), from €5,195 to €2,228
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 | €740,699 | €749,683 | +€8,984 | +1.2% |
| Fixed assets | 21/28 | €3,965 | €10,407 | +€6,442 | +162.5% |
| Tangible fixed assets | 22/27 | €3,594 | €10,036 | +€6,442 | +179.2% |
| Other tangible fixed assets | 26 | €3,594 | €10,036 | +€6,442 | +179.2% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €736,735 | €739,276 | +€2,541 | +0.3% |
| Stocks and contracts in progress | 3 | €490,716 | €556,140 | +€65,424 | +13.3% |
| Stocks | 30/36 | €490,716 | €556,140 | +€65,424 | +13.3% |
| Amounts receivable within one year | 40/41 | €77,504 | €42,200 | -€35,304 | -45.6% |
| Trade receivables | 40 | €47,561 | €17,766 | -€29,795 | -62.6% |
| Other amounts receivable | 41 | €29,943 | €24,434 | -€5,509 | -18.4% |
| Current investments | 50/53 | €5,125 | €6,198 | +€1,073 | +20.9% |
| Cash at bank and in hand | 54/58 | €161,578 | €118,166 | -€43,412 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,812 | €16,572 | +€14,760 | +814.7% |
| Total equity and liabilities | 10/49 | €740,699 | €749,683 | +€8,984 | +1.2% |
| Equity | 10/15 | €632,950 | €667,781 | +€34,830 | +5.5% |
| Contributions | 10/11 | €117,000 | €117,000 | = | 0.0% |
| Capital | 10 | €117,000 | €117,000 | = | 0.0% |
| Issued capital | 100 | €117,000 | €117,000 | = | 0.0% |
| Reserves | 13 | €495,757 | €495,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,769 | €11,769 | = | 0.0% |
| Legal reserve | 130 | €11,700 | €11,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €69 | €69 | = | 0.0% |
| Distributable reserves | 133 | €483,988 | €483,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,193 | €55,023 | +€34,830 | +172.5% |
| Amounts payable | 17/49 | €107,749 | €81,902 | -€25,847 | -24.0% |
| Amounts payable within one year | 42/48 | €107,726 | €81,902 | -€25,823 | -24.0% |
| Financial debts | 43 | €3,409 | €3,805 | +€396 | +11.6% |
| Credit institutions | 430/8 | €3,409 | €3,805 | +€396 | +11.6% |
| Trade debts | 44 | €83,588 | €49,259 | -€34,329 | -41.1% |
| Suppliers | 440/4 | €83,588 | €49,259 | -€34,329 | -41.1% |
| Taxes, remuneration and social security | 45 | €20,728 | €10,601 | -€10,126 | -48.9% |
| Taxes | 450/3 | €12,315 | - | -€12,315 | |
| Remuneration and social security | 454/9 | €8,413 | €10,601 | +€2,188 | +26.0% |
| Other amounts payable | 47/48 | - | €18,236 | +€18,236 | |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Remuneration, social security and pensions | 62 | €87,071 | €80,235 | -€6,836 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,401 | €1,108 | -€56,293 | -98.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€222 | - | +€222 | |
| Other operating charges | 640/8 | €13,949 | €720 | -€13,229 | -94.8% |
| Gross operating margin | 9900 | €72,620 | €126,066 | +€53,446 | +73.6% |
| Operating profit (loss) | 9901 | -€85,579 | €44,003 | +€129,582 | |
| Financial income | 75/76B | €5,195 | €2,228 | -€2,967 | -57.1% |
| Recurring financial income | 75 | €5,195 | €2,228 | -€2,967 | -57.1% |
| Financial charges | 65/66B | €2,167 | €2,693 | +€527 | +24.3% |
| Recurring financial charges | 65 | €2,167 | €2,693 | +€527 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€82,550 | €43,538 | +€126,088 | |
| Income taxes | 67/77 | -€1,069 | - | +€1,069 | |
| Profit (loss) for the period | 9904 | -€81,482 | €43,538 | +€125,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,482 | €43,538 | +€125,020 |
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 11 October 2026 via checked.be.