F.K. 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.
F.K. COIFFURE
Largest movements
- Cash -€5,302
down €5,302 (-56.5%), from €9,377 to €4,075
mainly Net result for the year (-€5,410) and Tax, wage and social debts (-€800)
- Tangible fixed assets -€754
down €754 (-51.1%), from €1,475 to €721
- Stocks and contracts -€455
down €455 (-21.8%), from €2,087 to €1,632
- Profit (loss) carried forward -€5,410
down €5,410 (-78.7%), from -€6,877 to -€12,287
- Tax, wage and social debts -€800
down €800 (-76.2%), from €1,050 to €250
- Trade debts -€301
down €301 (-81.1%), from €371 to €70
- Gross operating margin -€11,535
down €11,535, from €6,879 to -€4,656
- Taxes -€736
no longer reported in 2025 (was €736)
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 | €13,144 | €6,633 | -€6,511 | -49.5% |
| Fixed assets | 21/28 | €1,680 | €926 | -€754 | -44.9% |
| Tangible fixed assets | 22/27 | €1,475 | €721 | -€754 | -51.1% |
| Plant, machinery and equipment | 23 | €1,475 | €721 | -€754 | -51.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €11,464 | €5,707 | -€5,757 | -50.2% |
| Stocks and contracts in progress | 3 | €2,087 | €1,632 | -€455 | -21.8% |
| Stocks | 30/36 | €2,087 | €1,632 | -€455 | -21.8% |
| Cash at bank and in hand | 54/58 | €9,377 | €4,075 | -€5,302 | -56.5% |
| Total equity and liabilities | 10/49 | €13,144 | €6,633 | -€6,511 | -49.5% |
| Equity | 10/15 | €11,723 | €6,313 | -€5,410 | -46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,877 | -€12,287 | -€5,410 | -78.7% |
| Amounts payable | 17/49 | €1,421 | €320 | -€1,100 | -77.5% |
| Amounts payable within one year | 42/48 | €1,421 | €320 | -€1,100 | -77.5% |
| Trade debts | 44 | €371 | €70 | -€301 | -81.1% |
| Suppliers | 440/4 | €371 | €70 | -€301 | -81.1% |
| Taxes, remuneration and social security | 45 | €1,050 | €250 | -€800 | -76.2% |
| Taxes | 450/3 | €1,050 | €250 | -€800 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €754 | €754 | = | 0.0% |
| Gross operating margin | 9900 | €6,879 | -€4,656 | -€11,535 | |
| Operating profit (loss) | 9901 | €6,125 | -€5,410 | -€11,535 | |
| Profit (loss) for the period before taxes | 9903 | €6,125 | -€5,410 | -€11,535 | |
| Income taxes | 67/77 | €736 | - | -€736 | |
| Profit (loss) for the period | 9904 | €5,389 | -€5,410 | -€10,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,389 | -€5,410 | -€10,799 |
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 30 October 2026 via checked.be.