ELLE 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.
ELLE COIFFURE
Largest movements
- Receivables within one year -€2,765
down €2,765 (-100.0%), from €2,765 to €1
of which Trade receivables: -€2,765
- Cash +€977
up €977 (+40.6%), from €2,405 to €3,382
mainly Receivables within one year (+€2,765) and Trade debts (+€1,388)
- Tangible fixed assets -€957
down €957 (-25.0%), from €3,830 to €2,873
of which Plant, machinery and equipment: -€879
- Deferred charges and accrued income -€228
down €228 (-100%), from €228 to €0
- Stocks and contracts -€120
down €120 (-70.6%), from €170 to €50
- Profit (loss) carried forward -€5,819
down €5,819 (-79.6%), from -€7,310 to -€13,129
- Trade debts +€1,388
up €1,388 (+169%), from €820 to €2,208
- Tax, wage and social debts +€1,338
up €1,338 (+80.5%), from €1,661 to €2,999
of which Taxes: +€708
- Staff costs -€10,676
down €10,676 (-50.7%), from €21,066 to €10,390
- Gross operating margin -€9,936
down €9,936 (-61.2%), from €16,243 to €6,308
- Depreciation -€387
down €387 (-28.8%), from €1,343 to €957
- Other operating charges -€264
down €264 (-26.6%), from €992 to €728
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 | €9,399 | €6,306 | -€3,093 | -32.9% |
| Fixed assets | 21/28 | €3,830 | €2,873 | -€957 | -25.0% |
| Tangible fixed assets | 22/27 | €3,830 | €2,873 | -€957 | -25.0% |
| Plant, machinery and equipment | 23 | €3,166 | €2,288 | -€879 | -27.8% |
| Other tangible fixed assets | 26 | €664 | €586 | -€78 | -11.8% |
| Current assets | 29/58 | €5,569 | €3,433 | -€2,136 | -38.4% |
| Stocks and contracts in progress | 3 | €170 | €50 | -€120 | -70.6% |
| Stocks | 30/36 | €170 | €50 | -€120 | -70.6% |
| Amounts receivable within one year | 40/41 | €2,765 | €1 | -€2,765 | -100.0% |
| Trade receivables | 40 | €2,765 | €0 | -€2,765 | -100% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €2,405 | €3,382 | +€977 | +40.6% |
| Deferred charges and accrued income | 490/1 | €228 | €0 | -€228 | -100% |
| Total equity and liabilities | 10/49 | €9,399 | €6,306 | -€3,093 | -32.9% |
| Equity | 10/15 | -€2,310 | -€8,129 | -€5,819 | -252% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,310 | -€13,129 | -€5,819 | -79.6% |
| Amounts payable | 17/49 | €11,709 | €14,435 | +€2,726 | +23.3% |
| Amounts payable within one year | 42/48 | €11,709 | €14,435 | +€2,726 | +23.3% |
| Trade debts | 44 | €820 | €2,208 | +€1,388 | +169% |
| Suppliers | 440/4 | €820 | €2,208 | +€1,388 | +169% |
| Taxes, remuneration and social security | 45 | €1,661 | €2,999 | +€1,338 | +80.5% |
| Taxes | 450/3 | €96 | €804 | +€708 | +734% |
| Remuneration and social security | 454/9 | €1,565 | €2,195 | +€630 | +40.3% |
| Other amounts payable | 47/48 | €9,229 | €9,229 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €21,066 | €10,390 | -€10,676 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €957 | -€387 | -28.8% |
| Other operating charges | 640/8 | €992 | €728 | -€264 | -26.6% |
| Gross operating margin | 9900 | €16,243 | €6,308 | -€9,936 | -61.2% |
| Operating profit (loss) | 9901 | -€7,158 | -€5,767 | +€1,391 | +19.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.0% |
| Financial charges | 65/66B | €152 | €52 | -€101 | -66.0% |
| Recurring financial charges | 65 | €152 | €52 | -€101 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,310 | -€5,819 | +€1,491 | +20.4% |
| Profit (loss) for the period | 9904 | -€7,310 | -€5,819 | +€1,491 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,310 | -€5,819 | +€1,491 | +20.4% |
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.