ESPACE 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.
ESPACE COIFFURE
Largest movements
- Receivables within one year +€2,376
up €2,376 (+33.9%), from €7,018 to €9,394
of which Other amounts receivable: +€2,517
- Tangible fixed assets -€2,088
down €2,088 (-24.8%), from €8,406 to €6,318
of which Plant, machinery and equipment: -€1,884
- Stocks and contracts +€986
up €986 (+5.5%), from €17,790 to €18,776
- Cash -€743
down €743 (-4.0%), from €18,668 to €17,925
mainly Receivables within one year (-€2,376) and Tax, wage and social debts (-€1,430)
- Reserves +€1,959
up €1,959 (+7.2%), from €27,186 to €29,145
of which Distributable reserves: +€1,959
- Tax, wage and social debts -€1,430
down €1,430 (-26.6%), from €5,370 to €3,940
of which Taxes: -€1,430
- Gross operating margin -€8,495
down €8,495 (-69.4%), from €12,239 to €3,745
- Other operating charges -€3,570
down €3,570 (-78.6%), from €4,543 to €974
- Taxes -€2,866
down €2,866, from €1,539 to -€1,326
- Depreciation +€598
up €598 (+40.1%), from €1,491 to €2,088
- Financial income +€314
up €314 (+104716.7%), from €0 to €314
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 | €52,572 | €53,103 | +€531 | +1.0% |
| Fixed assets | 21/28 | €9,096 | €7,008 | -€2,088 | -23.0% |
| Tangible fixed assets | 22/27 | €8,406 | €6,318 | -€2,088 | -24.8% |
| Plant, machinery and equipment | 23 | €8,202 | €6,318 | -€1,884 | -23.0% |
| Furniture and vehicles | 24 | €204 | - | -€204 | |
| Financial fixed assets | 28 | €690 | €690 | = | 0.0% |
| Current assets | 29/58 | €43,476 | €46,095 | +€2,619 | +6.0% |
| Stocks and contracts in progress | 3 | €17,790 | €18,776 | +€986 | +5.5% |
| Stocks | 30/36 | €17,790 | €18,776 | +€986 | +5.5% |
| Amounts receivable within one year | 40/41 | €7,018 | €9,394 | +€2,376 | +33.9% |
| Trade receivables | 40 | €441 | €300 | -€141 | -32.0% |
| Other amounts receivable | 41 | €6,577 | €9,094 | +€2,517 | +38.3% |
| Cash at bank and in hand | 54/58 | €18,668 | €17,925 | -€743 | -4.0% |
| Total equity and liabilities | 10/49 | €52,572 | €53,103 | +€531 | +1.0% |
| Equity | 10/15 | €45,778 | €47,737 | +€1,959 | +4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,186 | €29,145 | +€1,959 | +7.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,327 | €27,286 | +€1,959 | +7.7% |
| Amounts payable | 17/49 | €6,794 | €5,365 | -€1,428 | -21.0% |
| Amounts payable within one year | 42/48 | €6,794 | €5,365 | -€1,428 | -21.0% |
| Trade debts | 44 | €1,423 | €1,425 | +€2 | +0.1% |
| Suppliers | 440/4 | €1,423 | €1,425 | +€2 | +0.1% |
| Taxes, remuneration and social security | 45 | €5,370 | €3,940 | -€1,430 | -26.6% |
| Taxes | 450/3 | €1,430 | - | -€1,430 | |
| Remuneration and social security | 454/9 | €3,940 | €3,940 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €2,088 | +€598 | +40.1% |
| Other operating charges | 640/8 | €4,543 | €974 | -€3,570 | -78.6% |
| Gross operating margin | 9900 | €12,239 | €3,745 | -€8,495 | -69.4% |
| Operating profit (loss) | 9901 | €6,205 | €683 | -€5,523 | -89.0% |
| Financial income | 75/76B | €0 | €314 | +€314 | +104716.7% |
| Recurring financial income | 75 | €0 | €314 | +€314 | +104716.7% |
| Financial charges | 65/66B | €482 | €364 | -€118 | -24.5% |
| Recurring financial charges | 65 | €482 | €364 | -€118 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €5,724 | €633 | -€5,090 | -88.9% |
| Income taxes | 67/77 | €1,539 | -€1,326 | -€2,866 | |
| Profit (loss) for the period | 9904 | €4,184 | €1,959 | -€2,225 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,184 | €1,959 | -€2,225 | -53.2% |
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 6 October 2026 via checked.be.